Hima: 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.
What changed
Hima
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€571,081
2024 · €436,242+€134,839
Equity
€9.5m
2024 · €9.4m+€171,081
Cash
€168,572
2024 · €107,733+€60,839
Balance sheet total
€14.6m
2024 · €16.9m-€2.4m
Largest movements
Assets
- Financial fixed assets +€7.6m
up €7.6m (+3053200.0%), from €250 to €7.6m
of which Affiliated companies: +€7.6m
- Receivables after one year -€7.6m
no longer reported in 2025 (was €7.6m)
- Receivables within one year -€2.4m
down €2.4m (-33.6%), from €7.0m to €4.6m
of which Trade receivables: -€2.4m
Equity and liabilities
- Short-term financial debts -€1.1m
no longer reported in 2025 (was €1.1m)
- Trade debts -€1.0m
down €1.0m (-22.6%), from €4.5m to €3.5m
- Other debts -€350,000
down €350,000 (-28.6%), from €1.2m to €875,000
- Reserves +€171,081
up €171,081 (+2.1%), from €8.0m to €8.2m
of which Distributable reserves: +€171,081
Income statement
- Turnover +€2.6m
up €2.6m (+10.7%), from €23.9m to €26.5m
- Goods and materials +€1.7m
up €1.7m (+11.3%), from €15.0m to €16.7m
of which Purchases: +€1.6m
- Other operating income -€481,843
down €481,843 (-63.7%), from €756,564 to €274,721
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.
Result 2024
€436,242
Turnover
+€2.6m
Other operating income
-€481,843
Goods and materials
-€1.7m
Services and other goods
+€228,297
Staff costs
+€36,503
Depreciation
+€28,256
Write-downs
-€161,715
Other operating charges
-€94,603
Other operating items
-€196,427
Financial income
-€2,559
Financial charges
-€46,385
Taxes
-€35,656
Result 2025
€571,081
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.
From operations
+€9.2m
Investment
-€7.6m
Financing
-€1.5m
Cash 2024
€107,733
From operations (derived)
+€9.2m
Net result for the year
+€571,081
Depreciation
+€100,403
Receivables after one year
+€7.6m
Stocks and contracts
+€131,568
Receivables within one year
+€2.4m
Deferred charges and accrued income
-€152,340
Trade debts
-€1.0m
Tax, wage and social debts
-€101,848
Other debts
-€350,000
Accrued charges and deferred income
-€3
Investment (derived)
-€7.6m
Investment in fixed assets (net)
-€7.6m
Financing
-€1.5m
Short-term financial debts
-€1.1m
Contributions, distributions and other
-€400,000
Cash 2025
€168,572
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,946,218 | €14,587,772 | -€2.4m | -13.9% |
| Fixed assets | 21/28 | €325,279 | €7,870,279 | +€7.5m | +2319.5% |
| Intangible fixed assets | 21 | €32,976 | €12,059 | -€20,917 | -63.4% |
| Tangible fixed assets | 22/27 | €292,053 | €224,970 | -€67,083 | -23.0% |
| Plant, machinery and equipment | 23 | €14,853 | €16,972 | +€2,120 | +14.3% |
| Furniture and vehicles | 24 | €18,648 | €4,349 | -€14,299 | -76.7% |
| Other tangible fixed assets | 26 | €258,552 | €203,649 | -€54,903 | -21.2% |
| Financial fixed assets | 28 | €250 | €7,633,250 | +€7.6m | +3053200.0% |
| Affiliated companies | 280/1 | - | €7,633,000 | +€7.6m | |
| Amounts receivable | 281 | - | €7,633,000 | +€7.6m | |
| Other financial fixed assets | 284/8 | €250 | €250 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €16,620,939 | €6,717,493 | -€9.9m | -59.6% |
| Amounts receivable after more than one year | 29 | €7,633,000 | - | -€7.6m | |
| Trade receivables | 290 | €7,633,000 | - | -€7.6m | |
| Stocks and contracts in progress | 3 | €1,127,927 | €996,360 | -€131,568 | -11.7% |
| Stocks | 30/36 | €1,127,927 | €996,360 | -€131,568 | -11.7% |
| Raw materials and consumables | 30/31 | €438,488 | €358,786 | -€79,702 | -18.2% |
| Work in progress | 32 | €2,980 | €2,819 | -€161 | -5.4% |
| Finished goods | 33 | €686,460 | €634,755 | -€51,705 | -7.5% |
| Amounts receivable within one year | 40/41 | €6,991,142 | €4,639,084 | -€2.4m | -33.6% |
| Trade receivables | 40 | €6,159,446 | €3,772,898 | -€2.4m | -38.7% |
| Other amounts receivable | 41 | €831,696 | €866,186 | +€34,490 | +4.1% |
| Cash at bank and in hand | 54/58 | €107,733 | €168,572 | +€60,839 | +56.5% |
| Deferred charges and accrued income | 490/1 | €761,137 | €913,477 | +€152,340 | +20.0% |
| Total equity and liabilities | 10/49 | €16,946,218 | €14,587,772 | -€2.4m | -13.9% |
| Equity | 10/15 | €9,351,414 | €9,522,495 | +€171,081 | +1.8% |
| Contributions | 10/11 | €723,600 | €723,600 | = | 0.0% |
| Capital | 10 | €723,600 | €723,600 | = | 0.0% |
| Issued capital | 100 | €723,600 | €723,600 | = | 0.0% |
| Reserves | 13 | €8,042,449 | €8,213,530 | +€171,081 | +2.1% |
| Non-distributable reserves | 130/1 | €72,360 | €72,360 | = | 0.0% |
| Legal reserve | 130 | €72,360 | €72,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €418,257 | €418,257 | = | 0.0% |
| Distributable reserves | 133 | €7,551,831 | €7,722,913 | +€171,081 | +2.3% |
| Profit (loss) carried forward | 14 | €585,365 | €585,365 | = | 0.0% |
| Provisions and deferred taxes | 16 | €429,087 | €429,087 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €429,087 | €429,087 | = | 0.0% |
| Major repairs and maintenance | 162 | €279,087 | €279,087 | = | 0.0% |
| Other liabilities and charges | 164/5 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable | 17/49 | €7,165,717 | €4,636,189 | -€2.5m | -35.3% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Other loans | 174 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,015,714 | €4,486,189 | -€2.5m | -36.1% |
| Financial debts | 43 | €1,067,198 | - | -€1.1m | |
| Credit institutions | 430/8 | €1,067,198 | - | -€1.1m | |
| Trade debts | 44 | €4,469,553 | €3,459,075 | -€1.0m | -22.6% |
| Suppliers | 440/4 | €4,469,553 | €3,459,075 | -€1.0m | -22.6% |
| Taxes, remuneration and social security | 45 | €253,963 | €152,114 | -€101,848 | -40.1% |
| Taxes | 450/3 | €70,220 | €17,909 | -€52,311 | -74.5% |
| Remuneration and social security | 454/9 | €183,742 | €134,205 | -€49,537 | -27.0% |
| Other amounts payable | 47/48 | €1,225,000 | €875,000 | -€350,000 | -28.6% |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Operating income | 70/76A | €24,806,654 | €26,680,907 | +€1.9m | +7.6% |
| Turnover | 70 | €23,909,452 | €26,461,976 | +€2.6m | +10.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €140,638 | -€55,814 | -€196,451 | |
| Other operating income | 74 | €756,564 | €274,721 | -€481,843 | -63.7% |
| Non-recurring operating income | 76A | - | €24 | +€24 | |
| Operating charges | 60/66A | €24,057,371 | €25,712,186 | +€1.7m | +6.9% |
| Goods for resale, raw materials and consumables | 60 | €14,964,392 | €16,655,946 | +€1.7m | +11.3% |
| Purchases | 600/8 | €14,993,691 | €16,574,743 | +€1.6m | +10.5% |
| Change in stocks: decrease (increase) | 609 | -€29,299 | €81,203 | +€110,502 | |
| Services and other goods | 61 | €7,989,062 | €7,760,765 | -€228,297 | -2.9% |
| Remuneration, social security and pensions | 62 | €1,087,620 | €1,051,117 | -€36,503 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,659 | €100,403 | -€28,256 | -22.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€118,257 | €43,458 | +€161,715 | |
| Other operating charges | 640/8 | €5,895 | €100,497 | +€94,603 | +1604.9% |
| Operating profit (loss) | 9901 | €749,282 | €968,721 | +€219,439 | +29.3% |
| Financial income | 75/76B | €161,561 | €159,002 | -€2,559 | -1.6% |
| Recurring financial income | 75 | €161,561 | €159,002 | -€2,559 | -1.6% |
| Income from current assets | 751 | €155,570 | €154,780 | -€790 | -0.5% |
| Other financial income | 752/9 | €5,991 | €4,222 | -€1,769 | -29.5% |
| Financial charges | 65/66B | €326,272 | €372,657 | +€46,385 | +14.2% |
| Recurring financial charges | 65 | €326,272 | €372,657 | +€46,385 | +14.2% |
| Debt charges | 650 | €49,327 | €32,648 | -€16,678 | -33.8% |
| Other financial charges | 652/9 | €276,946 | €340,008 | +€63,063 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €584,571 | €755,067 | +€170,495 | +29.2% |
| Income taxes | 67/77 | €148,329 | €183,985 | +€35,656 | +24.0% |
| Taxes | 670/3 | €148,329 | €183,985 | +€35,656 | +24.0% |
| Profit (loss) for the period | 9904 | €436,242 | €571,081 | +€134,839 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €436,242 | €571,081 | +€134,839 | +30.9% |
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 11 October 2026 via checked.be.