CONSORTIUM C. HIMPE: what changed
Two fiscal 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.
CONSORTIUM C. HIMPE
Largest movements
- Receivables within one year +€288,267
up €288,267 (+451829.7%), from €64 to €288,331
of which Other amounts receivable: +€288,267
- Cash +€227,134
up €227,134 (+2589.8%), from €8,770 to €235,905
mainly Net result for the year (+€468,408) and Investment in fixed assets (net) (+€179,073)
- Tangible fixed assets -€179,073
down €179,073 (-93.7%), from €191,073 to €12,000
of which Land and buildings: -€177,473
- Reserves +€468,408
new in 2025: €468,408
- Other debts -€128,118
down €128,118 (-77.9%), from €164,537 to €36,419
- Gross operating margin +€616,675
up €616,675 (+4571.2%), from €13,491 to €630,166
- Taxes +€174,102
new in 2025: €174,102
- Financial income +€21,688
new in 2025: €21,688
- Depreciation -€8,327
down €8,327 (-100.0%), from €8,327 to €0
From the 2024 result to the 2025 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,568 | €536,236 | +€335,668 | +167.4% |
| Fixed assets | 21/28 | €191,073 | €12,000 | -€179,073 | -93.7% |
| Tangible fixed assets | 22/27 | €191,073 | €12,000 | -€179,073 | -93.7% |
| Land and buildings | 22 | €189,473 | €12,000 | -€177,473 | -93.7% |
| Plant, machinery and equipment | 23 | €1,600 | €0 | -€1,600 | -100.0% |
| Current assets | 29/58 | €9,495 | €524,236 | +€514,741 | +5421.3% |
| Amounts receivable within one year | 40/41 | €64 | €288,331 | +€288,267 | +451829.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €64 | €288,331 | +€288,267 | +451829.7% |
| Cash at bank and in hand | 54/58 | €8,770 | €235,905 | +€227,134 | +2589.8% |
| Deferred charges and accrued income | 490/1 | €661 | €0 | -€661 | -100.0% |
| Total equity and liabilities | 10/49 | €200,568 | €536,236 | +€335,668 | +167.4% |
| Equity | 10/15 | €28,963 | €497,371 | +€468,408 | +1617.3% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Capital | 10 | €165,000 | €165,000 | = | 0.0% |
| Issued capital | 100 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | - | €468,408 | +€468,408 | |
| Distributable reserves | 133 | - | €468,408 | +€468,408 | |
| Profit (loss) carried forward | 14 | -€136,037 | -€136,037 | = | 0.0% |
| Amounts payable | 17/49 | €171,605 | €38,865 | -€132,740 | -77.4% |
| Amounts payable within one year | 42/48 | €171,605 | €38,865 | -€132,740 | -77.4% |
| Trade debts | 44 | €5,487 | €866 | -€4,622 | -84.2% |
| Suppliers | 440/4 | €5,487 | €866 | -€4,622 | -84.2% |
| Advances received on contracts in progress | 46 | €1,581 | €1,581 | = | 0.0% |
| Other amounts payable | 47/48 | €164,537 | €36,419 | -€128,118 | -77.9% |
| Non-recurring operating income | 76A | - | €655,689 | +€655,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,327 | €0 | -€8,327 | -100.0% |
| Other operating charges | 640/8 | €6,960 | €8,516 | +€1,556 | +22.4% |
| Gross operating margin | 9900 | €13,491 | €630,166 | +€616,675 | +4571.2% |
| Operating profit (loss) | 9901 | -€1,796 | €621,649 | +€623,445 | |
| Financial income | 75/76B | - | €21,688 | +€21,688 | |
| Recurring financial income | 75 | - | €21,688 | +€21,688 | |
| Financial charges | 65/66B | €36 | €828 | +€792 | +2197.5% |
| Recurring financial charges | 65 | €36 | €828 | +€792 | +2197.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,832 | €642,509 | +€644,341 | |
| Income taxes | 67/77 | - | €174,102 | +€174,102 | |
| Profit (loss) for the period | 9904 | -€1,832 | €468,408 | +€470,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,832 | €468,408 | +€470,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.