HIM'S: what changed
Two fiscal 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'S
Largest movements
- Receivables within one year -€6,032
no longer reported in 2025 (was €6,032)
- Stocks and contracts -€4,765
down €4,765 (-22.0%), from €21,652 to €16,887
- Cash -€2,096
down €2,096 (-19.6%), from €10,705 to €8,609
mainly Other debts (-€9,345) and Trade debts (-€4,872)
- Other debts -€9,345
down €9,345 (-70.5%), from €13,261 to €3,916
- Trade debts -€4,872
down €4,872 (-26.3%), from €18,538 to €13,667
- Reserves +€1,971
up €1,971 (+114.4%), from €1,723 to €3,694
of which Distributable reserves: +€1,971
- Tax, wage and social debts -€895
down €895 (-50.1%), from €1,786 to €891
- Gross operating margin +€2,825
up €2,825 (+165.8%), from €1,704 to €4,529
- Other operating charges -€1,054
down €1,054 (-45.0%), from €2,344 to €1,290
- Taxes +€554
up €554 (+310.3%), from €179 to €732
- Financial income -€153
down €153 (-99.9%), from €153 to €0
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 | €41,808 | €28,668 | -€13,140 | -31.4% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €38,808 | €25,668 | -€13,140 | -33.9% |
| Stocks and contracts in progress | 3 | €21,652 | €16,887 | -€4,765 | -22.0% |
| Stocks | 30/36 | €21,652 | €16,887 | -€4,765 | -22.0% |
| Amounts receivable within one year | 40/41 | €6,032 | - | -€6,032 | |
| Trade receivables | 40 | €6,032 | - | -€6,032 | |
| Cash at bank and in hand | 54/58 | €10,705 | €8,609 | -€2,096 | -19.6% |
| Deferred charges and accrued income | 490/1 | €419 | €172 | -€247 | -59.0% |
| Total equity and liabilities | 10/49 | €41,808 | €28,668 | -€13,140 | -31.4% |
| Equity | 10/15 | €8,223 | €10,194 | +€1,971 | +24.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,723 | €3,694 | +€1,971 | +114.4% |
| Non-distributable reserves | 130/1 | €1,374 | €1,374 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,374 | €1,374 | = | 0.0% |
| Distributable reserves | 133 | €349 | €2,320 | +€1,971 | +564.6% |
| Amounts payable | 17/49 | €33,585 | €18,474 | -€15,111 | -45.0% |
| Amounts payable within one year | 42/48 | €33,585 | €18,474 | -€15,111 | -45.0% |
| Trade debts | 44 | €18,538 | €13,667 | -€4,872 | -26.3% |
| Suppliers | 440/4 | €18,538 | €13,667 | -€4,872 | -26.3% |
| Taxes, remuneration and social security | 45 | €1,786 | €891 | -€895 | -50.1% |
| Taxes | 450/3 | €1,786 | €891 | -€895 | -50.1% |
| Other amounts payable | 47/48 | €13,261 | €3,916 | -€9,345 | -70.5% |
| Other operating charges | 640/8 | €2,344 | €1,290 | -€1,054 | -45.0% |
| Gross operating margin | 9900 | €1,704 | €4,529 | +€2,825 | +165.8% |
| Operating profit (loss) | 9901 | -€640 | €3,238 | +€3,879 | |
| Financial income | 75/76B | €153 | €0 | -€153 | -99.9% |
| Recurring financial income | 75 | €153 | €0 | -€153 | -99.9% |
| Financial charges | 65/66B | €520 | €535 | +€16 | +3.0% |
| Recurring financial charges | 65 | €520 | €535 | +€16 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,007 | €2,703 | +€3,710 | |
| Income taxes | 67/77 | €179 | €732 | +€554 | +310.3% |
| Profit (loss) for the period | 9904 | -€1,185 | €1,971 | +€3,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,185 | €1,971 | +€3,156 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.