HIAMI: 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.
HIAMI
Largest movements
- Tangible fixed assets -€19,353
down €19,353 (-24.0%), from €80,699 to €61,347
- Cash -€4,739
down €4,739 (-99.5%), from €4,762 to €23
mainly Net result for the year (-€18,637) and Other debts (-€5,934)
- Profit (loss) carried forward -€18,637
down €18,637 (-20.1%), from -€92,677 to -€111,314
- Other debts -€5,934
down €5,934 (-3.9%), from €151,698 to €145,764
- Depreciation +€6,450
up €6,450 (+50.0%), from €12,903 to €19,353
- Gross operating margin -€5,764
down €5,764 (-76.5%), from €7,535 to €1,771
- Other operating charges -€730
down €730 (-40.9%), from €1,785 to €1,055
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 | €85,577 | €61,370 | -€24,207 | -28.3% |
| Fixed assets | 21/28 | €80,699 | €61,347 | -€19,353 | -24.0% |
| Tangible fixed assets | 22/27 | €80,699 | €61,347 | -€19,353 | -24.0% |
| Land and buildings | 22 | €80,699 | €61,347 | -€19,353 | -24.0% |
| Current assets | 29/58 | €4,877 | €23 | -€4,854 | -99.5% |
| Amounts receivable within one year | 40/41 | €115 | - | -€115 | |
| Trade receivables | 40 | €115 | - | -€115 | |
| Cash at bank and in hand | 54/58 | €4,762 | €23 | -€4,739 | -99.5% |
| Total equity and liabilities | 10/49 | €85,577 | €61,370 | -€24,207 | -28.3% |
| Equity | 10/15 | -€66,121 | -€84,758 | -€18,637 | -28.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,963 | €7,963 | = | 0.0% |
| Distributable reserves | 133 | €7,963 | €7,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,677 | -€111,314 | -€18,637 | -20.1% |
| Amounts payable | 17/49 | €151,698 | €146,128 | -€5,570 | -3.7% |
| Amounts payable within one year | 42/48 | €151,698 | €146,128 | -€5,570 | -3.7% |
| Trade debts | 44 | - | €365 | +€365 | |
| Suppliers | 440/4 | - | €365 | +€365 | |
| Other amounts payable | 47/48 | €151,698 | €145,764 | -€5,934 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,903 | €19,353 | +€6,450 | +50.0% |
| Other operating charges | 640/8 | €1,785 | €1,055 | -€730 | -40.9% |
| Gross operating margin | 9900 | €7,535 | €1,771 | -€5,764 | -76.5% |
| Operating profit (loss) | 9901 | -€7,152 | -€18,636 | -€11,484 | -160.6% |
| Financial charges | 65/66B | €74 | €1 | -€73 | -98.6% |
| Recurring financial charges | 65 | €74 | €1 | -€73 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,226 | -€18,637 | -€11,411 | -157.9% |
| Profit (loss) for the period | 9904 | -€7,226 | -€18,637 | -€11,411 | -157.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,226 | -€18,637 | -€11,411 | -157.9% |
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 10 October 2026 via checked.be.