Vanhamme & Partners: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Vanhamme & Partners
Largest movements
- Cash -€13,184
down €13,184 (-37.5%), from €35,187 to €22,003
mainly Trade debts (-€5,363) and Net result for the year (-€5,264)
- Receivables within one year +€2,380
up €2,380 (+4.2%), from €56,395 to €58,774
of which Other amounts receivable: +€41,713
- Trade debts -€5,363
down €5,363 (-82.9%), from €6,465 to €1,103
- Profit (loss) carried forward -€5,264
down €5,264 (-8.5%), from €62,079 to €56,815
- Gross operating margin -€10,485
down €10,485, from €7,026 to -€3,459
- Staff costs -€2,462
down €2,462 (-49.1%), from €5,017 to €2,554
- Financial income +€1,357
new in 2022: €1,357
of which Financial income: +€1,357
- Other operating charges +€250
up €250 (+82.9%), from €301 to €551
From the 2021 result to the 2022 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,582 | €80,777 | -€10,804 | -11.8% |
| Current assets | 29/58 | €91,582 | €80,777 | -€10,804 | -11.8% |
| Amounts receivable within one year | 40/41 | €56,395 | €58,774 | +€2,380 | +4.2% |
| Trade receivables | 40 | €39,333 | - | -€39,333 | |
| Other amounts receivable | 41 | €17,062 | €58,774 | +€41,713 | +244% |
| Cash at bank and in hand | 54/58 | €35,187 | €22,003 | -€13,184 | -37.5% |
| Total equity and liabilities | 10/49 | €91,582 | €80,777 | -€10,804 | -11.8% |
| Equity | 10/15 | €82,539 | €77,275 | -€5,264 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,079 | €56,815 | -€5,264 | -8.5% |
| Amounts payable | 17/49 | €9,043 | €3,502 | -€5,541 | -61.3% |
| Amounts payable within one year | 42/48 | €9,043 | €3,502 | -€5,541 | -61.3% |
| Financial debts | 43 | - | €113 | +€113 | |
| Credit institutions | 430/8 | - | €113 | +€113 | |
| Trade debts | 44 | €6,465 | €1,103 | -€5,363 | -82.9% |
| Suppliers | 440/4 | €6,465 | €1,103 | -€5,363 | -82.9% |
| Taxes, remuneration and social security | 45 | €2,578 | €2,287 | -€291 | -11.3% |
| Taxes | 450/3 | €2,578 | €1,649 | -€930 | -36.1% |
| Remuneration and social security | 454/9 | - | €639 | +€639 | |
| Remuneration, social security and pensions | 62 | €5,017 | €2,554 | -€2,462 | -49.1% |
| Other operating charges | 640/8 | €301 | €551 | +€250 | +82.9% |
| Gross operating margin | 9900 | €7,026 | -€3,459 | -€10,485 | |
| Operating profit (loss) | 9901 | €1,709 | -€6,563 | -€8,272 | |
| Financial income | 75/76B | - | €1,357 | +€1,357 | |
| Recurring financial income | 75 | - | €1,357 | +€1,357 | |
| Non-recurring financial income | 76B | - | €1,357 | +€1,357 | |
| Financial charges | 65/66B | €51 | €57 | +€6 | +11.2% |
| Recurring financial charges | 65 | €51 | €57 | +€6 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €1,658 | -€5,264 | -€6,921 | |
| Profit (loss) for the period | 9904 | €1,658 | -€5,264 | -€6,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,658 | -€5,264 | -€6,921 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.