x € 1,000
2023 |
2022 |
|
Administrative expenses |
-3,456 |
-3,309 |
Operating result |
-3,456 |
-3,309 |
Finance income |
2,805 |
211 |
Finance expense |
-6,071 |
-2,280 |
Result before tax |
-6,722 |
-5,378 |
Income tax |
-250 |
4,425 |
Share in profit or loss of investees |
66,705 |
60,533 |
Result after tax |
59,733 |
59,580 |
The effective tax rate for 2023 of 4% (2022: negative 82.3%) is lower than the nominal rate of 25.8%. This is almost entirely because in 2023 Heijmans NV, as the parent of the tax group for corporate income tax, settled its result for the year with the entities that are part of the same tax group.
The remuneration for the members of the Supervisory Board, the Executive Board and the Board's Secretariat are recognised in the company financial statements (see note 6.29 to the consolidated financial statements).
Heijmans N.V employed an average of four staff in 2023 (2022: four).