DA ELLA HIMPE: 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.
DA ELLA HIMPE
Largest movements
- Receivables within one year +€23,124
up €23,124 (+152%), from €15,216 to €38,340
of which Trade receivables: +€24,917
- Cash -€21,138
down €21,138 (-96.0%), from €22,018 to €880
mainly Contributions, distributions and other (-€55,000) and Receivables within one year (-€23,124)
- Intangible fixed assets -€3,000
down €3,000 (-13.9%), from €21,624 to €18,624
- Tangible fixed assets -€2,088
down €2,088 (-18.4%), from €11,352 to €9,264
of which Furniture and vehicles: -€1,477
- Reserves -€40,563
down €40,563 (-72.7%), from €55,791 to €15,227
- Other debts +€37,199
up €37,199 (+788%), from €4,721 to €41,920
- Tax, wage and social debts -€2,869
down €2,869 (-59.4%), from €4,830 to €1,961
- Accrued charges and deferred income +€1,876
new in 2025: €1,876
- Trade debts +€1,376
up €1,376 (+73.6%), from €1,869 to €3,245
- Gross operating margin +€14,110
up €14,110 (+116%), from €12,136 to €26,246
- Taxes +€2,238
up €2,238 (+130%), from €1,723 to €3,961
- Financial charges +€1,789
up €1,789 (+601%), from €298 to €2,087
- Depreciation +€507
up €507 (+11.1%), from €4,581 to €5,088
- Other operating charges +€366
up €366 (+119%), from €307 to €673
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.
Derived cash bridge
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 | €70,211 | €67,229 | -€2,982 | -4.2% |
| Fixed assets | 21/28 | €32,976 | €27,888 | -€5,088 | -15.4% |
| Intangible fixed assets | 21 | €21,624 | €18,624 | -€3,000 | -13.9% |
| Tangible fixed assets | 22/27 | €11,352 | €9,264 | -€2,088 | -18.4% |
| Furniture and vehicles | 24 | €5,345 | €3,868 | -€1,477 | -27.6% |
| Other tangible fixed assets | 26 | €6,007 | €5,396 | -€611 | -10.2% |
| Current assets | 29/58 | €37,235 | €39,341 | +€2,106 | +5.7% |
| Amounts receivable within one year | 40/41 | €15,216 | €38,340 | +€23,124 | +152% |
| Trade receivables | 40 | €11,216 | €36,134 | +€24,917 | +222% |
| Other amounts receivable | 41 | €4,000 | €2,207 | -€1,793 | -44.8% |
| Cash at bank and in hand | 54/58 | €22,018 | €880 | -€21,138 | -96.0% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €70,211 | €67,229 | -€2,982 | -4.2% |
| Equity | 10/15 | €58,791 | €18,227 | -€40,563 | -69.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,791 | €15,227 | -€40,563 | -72.7% |
| Distributable reserves | 133 | €55,791 | €15,227 | -€40,563 | -72.7% |
| Amounts payable | 17/49 | €11,420 | €49,001 | +€37,581 | +329% |
| Amounts payable within one year | 42/48 | €11,420 | €47,126 | +€35,705 | +313% |
| Trade debts | 44 | €1,869 | €3,245 | +€1,376 | +73.6% |
| Suppliers | 440/4 | €1,869 | €3,245 | +€1,376 | +73.6% |
| Taxes, remuneration and social security | 45 | €4,830 | €1,961 | -€2,869 | -59.4% |
| Taxes | 450/3 | €4,830 | €1,961 | -€2,869 | -59.4% |
| Other amounts payable | 47/48 | €4,721 | €41,920 | +€37,199 | +788% |
| Accrued charges and deferred income | 492/3 | - | €1,876 | +€1,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,581 | €5,088 | +€507 | +11.1% |
| Other operating charges | 640/8 | €307 | €673 | +€366 | +119% |
| Gross operating margin | 9900 | €12,136 | €26,246 | +€14,110 | +116% |
| Operating profit (loss) | 9901 | €7,248 | €20,484 | +€13,236 | +183% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €298 | €2,087 | +€1,789 | +601% |
| Recurring financial charges | 65 | €298 | €2,087 | +€1,789 | +601% |
| Profit (loss) for the period before taxes | 9903 | €6,951 | €18,398 | +€11,447 | +165% |
| Income taxes | 67/77 | €1,723 | €3,961 | +€2,238 | +130% |
| Profit (loss) for the period | 9904 | €5,228 | €14,437 | +€9,209 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €5,228 | €14,437 | +€9,209 | +176% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.