DELVA - 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.
DELVA - HIMPE
Largest movements
- Tangible fixed assets -€38,546
down €38,546 (-32.7%), from €117,953 to €79,407
of which Leasing and similar rights: -€32,442
- Receivables within one year +€36,069
up €36,069 (+625%), from €5,774 to €41,843
of which Trade receivables: +€36,153
- Cash +€20,039
up €20,039 (+165%), from €12,167 to €32,206
mainly Depreciation (+€48,546) and Net result for the year (+€29,096)
- Intangible fixed assets -€10,000
down €10,000 (-12.1%), from €82,438 to €72,438
- Profit (loss) carried forward +€29,096
up €29,096 (+5.1%), from -€565,876 to -€536,781
- Debts after one year -€26,135
down €26,135 (-50.5%), from €51,714 to €25,579
- Other debts +€3,464
up €3,464 (+0.5%), from €665,617 to €669,081
- Staff costs -€23,742
down €23,742 (-94.5%), from €25,125 to €1,383
- Gross operating margin +€20,440
up €20,440 (+31.3%), from €65,393 to €85,833
- Other operating charges -€2,053
down €2,053 (-75.3%), from €2,728 to €675
- Financial charges -€927
down €927 (-13.1%), from €7,061 to €6,134
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 | €221,751 | €227,626 | +€5,875 | +2.6% |
| Fixed assets | 21/28 | €200,391 | €151,845 | -€48,546 | -24.2% |
| Intangible fixed assets | 21 | €82,438 | €72,438 | -€10,000 | -12.1% |
| Tangible fixed assets | 22/27 | €117,953 | €79,407 | -€38,546 | -32.7% |
| Plant, machinery and equipment | 23 | €1,012 | €708 | -€304 | -30.0% |
| Furniture and vehicles | 24 | €18,814 | €13,014 | -€5,800 | -30.8% |
| Leasing and similar rights | 25 | €98,126 | €65,684 | -€32,442 | -33.1% |
| Current assets | 29/58 | €21,360 | €75,781 | +€54,421 | +255% |
| Amounts receivable within one year | 40/41 | €5,774 | €41,843 | +€36,069 | +625% |
| Trade receivables | 40 | €5,274 | €41,426 | +€36,153 | +686% |
| Other amounts receivable | 41 | €500 | €417 | -€83 | -16.7% |
| Cash at bank and in hand | 54/58 | €12,167 | €32,206 | +€20,039 | +165% |
| Deferred charges and accrued income | 490/1 | €3,419 | €1,732 | -€1,687 | -49.3% |
| Total equity and liabilities | 10/49 | €221,751 | €227,626 | +€5,875 | +2.6% |
| Equity | 10/15 | -€525,876 | -€496,781 | +€29,096 | +5.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€565,876 | -€536,781 | +€29,096 | +5.1% |
| Amounts payable | 17/49 | €747,627 | €724,407 | -€23,221 | -3.1% |
| Amounts payable after more than one year | 17 | €51,714 | €25,579 | -€26,135 | -50.5% |
| Financial debts | 170/4 | €51,714 | €25,579 | -€26,135 | -50.5% |
| Amounts payable within one year | 42/48 | €695,913 | €698,828 | +€2,914 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €26,135 | €26,135 | = | 0.0% |
| Trade debts | 44 | €4,162 | €3,055 | -€1,107 | -26.6% |
| Suppliers | 440/4 | €4,162 | €3,055 | -€1,107 | -26.6% |
| Taxes, remuneration and social security | 45 | €0 | €557 | +€557 | |
| Taxes | 450/3 | €0 | €557 | +€557 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €665,617 | €669,081 | +€3,464 | +0.5% |
| Remuneration, social security and pensions | 62 | €25,125 | €1,383 | -€23,742 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,546 | €48,546 | = | 0.0% |
| Other operating charges | 640/8 | €2,728 | €675 | -€2,053 | -75.3% |
| Non-recurring operating charges | 66A | €518 | €0 | -€518 | -100% |
| Gross operating margin | 9900 | €65,393 | €85,833 | +€20,440 | +31.3% |
| Operating profit (loss) | 9901 | -€11,524 | €35,229 | +€46,753 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,061 | €6,134 | -€927 | -13.1% |
| Recurring financial charges | 65 | €7,061 | €6,134 | -€927 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,585 | €29,096 | +€47,680 | |
| Profit (loss) for the period | 9904 | -€18,585 | €29,096 | +€47,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,585 | €29,096 | +€47,680 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.