HIM: 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.
HIM
Largest movements
- Receivables within one year +€76,797
up €76,797 (+11,763%), from €653 to €77,450
of which Other amounts receivable: +€76,313
- Profit (loss) carried forward +€1.3m
up €1.3m (+58.5%), from €2.3m to €3.6m
- Debts after one year -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Financial income +€280,489
up €280,489 (+26.2%), from €1.1m to €1.4m
- Taxes -€26,114
down €26,114 (-100%), from €26,114 to €0
- Gross operating margin +€2,338
up €2,338 (+38.1%), from -€6,131 to -€3,793
- Other operating charges -€194
down €194 (-13.5%), from €1,432 to €1,238
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 | €4,034,752 | €4,079,678 | +€44,927 | +1.1% |
| Fixed assets | 21/28 | €4,000,000 | €4,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,000,000 | €4,000,000 | = | 0.0% |
| Current assets | 29/58 | €34,752 | €79,678 | +€44,927 | +129% |
| Amounts receivable within one year | 40/41 | €653 | €77,450 | +€76,797 | +11,763% |
| Trade receivables | 40 | €286 | €770 | +€484 | +169% |
| Other amounts receivable | 41 | €367 | €76,680 | +€76,313 | +20,815% |
| Cash at bank and in hand | 54/58 | €34,099 | €2,228 | -€31,870 | -93.5% |
| Total equity and liabilities | 10/49 | €4,034,752 | €4,079,678 | +€44,927 | +1.1% |
| Equity | 10/15 | €2,734,950 | €4,079,558 | +€1.3m | +49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €419,745 | €419,745 | = | 0.0% |
| Distributable reserves | 133 | €419,745 | €419,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,296,605 | €3,641,213 | +€1.3m | +58.5% |
| Amounts payable | 17/49 | €1,299,801 | €120 | -€1.3m | -100.0% |
| Amounts payable after more than one year | 17 | €1,273,687 | €0 | -€1.3m | -100% |
| Financial debts | 170/4 | €1,273,687 | €0 | -€1.3m | -100% |
| Amounts payable within one year | 42/48 | €26,114 | €120 | -€25,994 | -99.5% |
| Trade debts | 44 | - | €120 | +€120 | |
| Suppliers | 440/4 | - | €120 | +€120 | |
| Taxes, remuneration and social security | 45 | €26,114 | €0 | -€26,114 | -100% |
| Taxes | 450/3 | €26,114 | €0 | -€26,114 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €1,432 | €1,238 | -€194 | -13.5% |
| Gross operating margin | 9900 | -€6,131 | -€3,793 | +€2,338 | +38.1% |
| Operating profit (loss) | 9901 | -€7,563 | -€5,032 | +€2,532 | +33.5% |
| Financial income | 75/76B | €1,069,511 | €1,350,000 | +€280,489 | +26.2% |
| Recurring financial income | 75 | €1,069,511 | €1,350,000 | +€280,489 | +26.2% |
| Financial charges | 65/66B | €368 | €360 | -€8 | -2.1% |
| Recurring financial charges | 65 | €368 | €360 | -€8 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €1,061,580 | €1,344,608 | +€283,028 | +26.7% |
| Income taxes | 67/77 | €26,114 | €0 | -€26,114 | -100% |
| Profit (loss) for the period | 9904 | €1,035,466 | €1,344,608 | +€309,142 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,035,466 | €1,344,608 | +€309,142 | +29.9% |
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 18 October 2026 via checked.be.