Hikimo: 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.
Hikimo
Largest movements
- Receivables within one year +€7,391
up €7,391 (+162.8%), from €4,539 to €11,931
of which Other amounts receivable: +€7,526
- Cash +€5,860
up €5,860 (+221.3%), from €2,647 to €8,507
mainly Net result for the year (+€9,178) and Depreciation (+€5,564)
- Stocks and contracts -€2,416
down €2,416 (-95.9%), from €2,519 to €102
- Deferred charges and accrued income -€1,634
down €1,634 (-78.3%), from €2,087 to €454
- Tangible fixed assets -€1,363
down €1,363 (-20.3%), from €6,727 to €5,364
of which Furniture and vehicles: -€1,999
- Profit (loss) carried forward +€9,178
up €9,178, from -€3,135 to €6,043
- Tax, wage and social debts +€3,254
up €3,254 (+99.0%), from €3,286 to €6,540
of which Taxes: +€3,254
- Debts after one year -€2,000
down €2,000 (-25.0%), from €8,000 to €6,000
- Trade debts -€1,993
down €1,993 (-51.2%), from €3,892 to €1,899
- Advances received -€1,397
no longer reported in 2025 (was €1,397)
- Taxes +€2,760
up €2,760 (+1000.1%), from €276 to €3,036
- Gross operating margin +€1,035
up €1,035 (+5.7%), from €18,215 to €19,251
- Depreciation -€618
down €618 (-10.0%), from €6,183 to €5,564
- Financial income -€364
down €364 (-61.1%), from €596 to €232
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 | €20,631 | €27,482 | +€6,851 | +33.2% |
| Fixed assets | 21/28 | €8,838 | €6,488 | -€2,350 | -26.6% |
| Intangible fixed assets | 21 | €2,111 | €1,125 | -€987 | -46.7% |
| Tangible fixed assets | 22/27 | €6,727 | €5,364 | -€1,363 | -20.3% |
| Plant, machinery and equipment | 23 | €2,724 | €3,360 | +€635 | +23.3% |
| Furniture and vehicles | 24 | €4,003 | €2,004 | -€1,999 | -49.9% |
| Current assets | 29/58 | €11,793 | €20,994 | +€9,201 | +78.0% |
| Stocks and contracts in progress | 3 | €2,519 | €102 | -€2,416 | -95.9% |
| Stocks | 30/36 | €2,519 | €102 | -€2,416 | -95.9% |
| Amounts receivable within one year | 40/41 | €4,539 | €11,931 | +€7,391 | +162.8% |
| Trade receivables | 40 | €619 | €485 | -€134 | -21.7% |
| Other amounts receivable | 41 | €3,920 | €11,446 | +€7,526 | +192.0% |
| Cash at bank and in hand | 54/58 | €2,647 | €8,507 | +€5,860 | +221.3% |
| Deferred charges and accrued income | 490/1 | €2,087 | €454 | -€1,634 | -78.3% |
| Total equity and liabilities | 10/49 | €20,631 | €27,482 | +€6,851 | +33.2% |
| Equity | 10/15 | €1,865 | €11,043 | +€9,178 | +492.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,135 | €6,043 | +€9,178 | |
| Amounts payable | 17/49 | €18,766 | €16,439 | -€2,327 | -12.4% |
| Amounts payable after more than one year | 17 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Financial debts | 170/4 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Amounts payable within one year | 42/48 | €10,576 | €10,439 | -€137 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €3,892 | €1,899 | -€1,993 | -51.2% |
| Suppliers | 440/4 | €3,892 | €1,899 | -€1,993 | -51.2% |
| Advances received on contracts in progress | 46 | €1,397 | - | -€1,397 | |
| Taxes, remuneration and social security | 45 | €3,286 | €6,540 | +€3,254 | +99.0% |
| Taxes | 450/3 | €1,110 | €4,363 | +€3,254 | +293.2% |
| Remuneration and social security | 454/9 | €2,177 | €2,177 | +€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €190 | - | -€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,183 | €5,564 | -€618 | -10.0% |
| Other operating charges | 640/8 | €803 | €804 | +€0 | 0.0% |
| Gross operating margin | 9900 | €18,215 | €19,251 | +€1,035 | +5.7% |
| Operating profit (loss) | 9901 | €11,229 | €12,883 | +€1,654 | +14.7% |
| Financial income | 75/76B | €596 | €232 | -€364 | -61.1% |
| Recurring financial income | 75 | €596 | €232 | -€364 | -61.1% |
| Financial charges | 65/66B | €953 | €901 | -€52 | -5.4% |
| Recurring financial charges | 65 | €953 | €901 | -€52 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €10,873 | €12,214 | +€1,341 | +12.3% |
| Income taxes | 67/77 | €276 | €3,036 | +€2,760 | +1000.1% |
| Profit (loss) for the period | 9904 | €10,597 | €9,178 | -€1,419 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,597 | €9,178 | -€1,419 | -13.4% |
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 12 October 2026 via checked.be.