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.
HIMA
Largest movements
- Tangible fixed assets -€20,520
down €20,520 (-26.6%), from €77,051 to €56,531
of which Furniture and vehicles: -€12,576
- Cash -€16,169
down €16,169 (-36.9%), from €43,777 to €27,608
mainly Trade debts (-€84,318) and Tax, wage and social debts (-€4,760)
- Receivables within one year -€11,268
down €11,268 (-3.1%), from €357,834 to €346,567
of which Trade receivables: -€32,031
- Receivables after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Trade debts -€84,318
down €84,318 (-28.3%), from €297,800 to €213,482
- Reserves +€26,300
up €26,300 (+19.7%), from €133,194 to €159,494
- Staff costs +€56,423
up €56,423 (+63.0%), from €89,489 to €145,912
- Taxes -€24,438
down €24,438 (-66.0%), from €37,034 to €12,596
- Gross operating margin -€11,169
down €11,169 (-4.9%), from €227,292 to €216,123
- Depreciation +€8,787
up €8,787 (+54.2%), from €16,198 to €24,985
- Financial charges -€2,758
down €2,758 (-85.0%), from €3,246 to €488
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 | €515,123 | €455,790 | -€59,333 | -11.5% |
| Fixed assets | 21/28 | €77,051 | €56,531 | -€20,520 | -26.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €77,051 | €56,531 | -€20,520 | -26.6% |
| Land and buildings | 22 | €1,813 | €1,592 | -€221 | -12.2% |
| Plant, machinery and equipment | 23 | €21,909 | €14,186 | -€7,723 | -35.2% |
| Furniture and vehicles | 24 | €53,329 | €40,753 | -€12,576 | -23.6% |
| Current assets | 29/58 | €438,072 | €399,259 | -€38,813 | -8.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Other amounts receivable | 291 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €357,834 | €346,567 | -€11,268 | -3.1% |
| Trade receivables | 40 | €357,834 | €325,804 | -€32,031 | -9.0% |
| Other amounts receivable | 41 | - | €20,763 | +€20,763 | |
| Cash at bank and in hand | 54/58 | €43,777 | €27,608 | -€16,169 | -36.9% |
| Deferred charges and accrued income | 490/1 | €6,461 | €5,084 | -€1,376 | -21.3% |
| Total equity and liabilities | 10/49 | €515,123 | €455,790 | -€59,333 | -11.5% |
| Equity | 10/15 | €174,002 | €200,354 | +€26,352 | +15.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,194 | €159,494 | +€26,300 | +19.7% |
| Distributable reserves | 133 | €133,194 | €159,494 | +€26,300 | +19.7% |
| Profit (loss) carried forward | 14 | €28,408 | €28,461 | +€52 | +0.2% |
| Amounts payable | 17/49 | €341,121 | €255,436 | -€85,685 | -25.1% |
| Amounts payable within one year | 42/48 | €341,121 | €255,436 | -€85,685 | -25.1% |
| Trade debts | 44 | €297,800 | €213,482 | -€84,318 | -28.3% |
| Suppliers | 440/4 | €297,800 | €213,482 | -€84,318 | -28.3% |
| Taxes, remuneration and social security | 45 | €39,390 | €34,630 | -€4,760 | -12.1% |
| Taxes | 450/3 | €39,390 | €34,630 | -€4,760 | -12.1% |
| Other amounts payable | 47/48 | €3,931 | €7,324 | +€3,393 | +86.3% |
| Non-recurring operating income | 76A | €15,871 | - | -€15,871 | |
| Remuneration, social security and pensions | 62 | €89,489 | €145,912 | +€56,423 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,198 | €24,985 | +€8,787 | +54.2% |
| Other operating charges | 640/8 | €5,083 | €5,795 | +€712 | +14.0% |
| Non-recurring operating charges | 66A | €2,678 | - | -€2,678 | |
| Gross operating margin | 9900 | €227,292 | €216,123 | -€11,169 | -4.9% |
| Operating profit (loss) | 9901 | €113,844 | €39,432 | -€74,412 | -65.4% |
| Financial income | 75/76B | €416 | €5 | -€411 | -98.8% |
| Recurring financial income | 75 | €416 | €5 | -€411 | -98.8% |
| Financial charges | 65/66B | €3,246 | €488 | -€2,758 | -85.0% |
| Recurring financial charges | 65 | €3,246 | €488 | -€2,758 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €111,013 | €38,948 | -€72,065 | -64.9% |
| Income taxes | 67/77 | €37,034 | €12,596 | -€24,438 | -66.0% |
| Profit (loss) for the period | 9904 | €73,980 | €26,352 | -€47,627 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,980 | €26,352 | -€47,627 | -64.4% |
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 9 October 2026 via checked.be.