Himac: 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.
Himac
Largest movements
- Receivables within one year -€64,721
down €64,721 (-79.0%), from €81,943 to €17,222
- Cash +€61,245
up €61,245 (+90.7%), from €67,500 to €128,745
mainly Net result for the year (+€108,746) and Receivables within one year (+€64,721)
- Trade debts +€6,272
up €6,272 (+91.5%), from €6,856 to €13,128
- Other debts -€5,684
down €5,684 (-5.0%), from €114,617 to €108,933
- Tax, wage and social debts -€4,417
down €4,417 (-25.0%), from €17,658 to €13,241
- Gross operating margin -€7,386
down €7,386 (-4.9%), from €150,383 to €142,997
- Taxes -€1,707
down €1,707 (-5.2%), from €32,665 to €30,959
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 | €159,665 | €155,772 | -€3,893 | -2.4% |
| Fixed assets | 21/28 | €8,623 | €7,859 | -€764 | -8.9% |
| Tangible fixed assets | 22/27 | €8,623 | €7,859 | -€764 | -8.9% |
| Furniture and vehicles | 24 | €8,623 | €7,859 | -€764 | -8.9% |
| Current assets | 29/58 | €151,042 | €147,913 | -€3,129 | -2.1% |
| Amounts receivable within one year | 40/41 | €81,943 | €17,222 | -€64,721 | -79.0% |
| Trade receivables | 40 | €81,943 | €17,222 | -€64,721 | -79.0% |
| Cash at bank and in hand | 54/58 | €67,500 | €128,745 | +€61,245 | +90.7% |
| Deferred charges and accrued income | 490/1 | €1,598 | €1,946 | +€347 | +21.7% |
| Total equity and liabilities | 10/49 | €159,665 | €155,772 | -€3,893 | -2.4% |
| Equity | 10/15 | €20,534 | €20,470 | -€64 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,934 | €1,870 | -€64 | -3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74 | €10 | -€64 | -86.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,131 | €135,302 | -€3,829 | -2.8% |
| Amounts payable within one year | 42/48 | €139,131 | €135,302 | -€3,829 | -2.8% |
| Trade debts | 44 | €6,856 | €13,128 | +€6,272 | +91.5% |
| Suppliers | 440/4 | €6,856 | €13,128 | +€6,272 | +91.5% |
| Taxes, remuneration and social security | 45 | €17,658 | €13,241 | -€4,417 | -25.0% |
| Taxes | 450/3 | €17,658 | €13,241 | -€4,417 | -25.0% |
| Other amounts payable | 47/48 | €114,617 | €108,933 | -€5,684 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,387 | €2,475 | +€88 | +3.7% |
| Other operating charges | 640/8 | €750 | €773 | +€23 | +3.1% |
| Gross operating margin | 9900 | €150,383 | €142,997 | -€7,386 | -4.9% |
| Operating profit (loss) | 9901 | €147,246 | €139,749 | -€7,497 | -5.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €40 | €45 | +€4 | +10.6% |
| Recurring financial charges | 65 | €40 | €45 | +€4 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €147,206 | €139,705 | -€7,502 | -5.1% |
| Income taxes | 67/77 | €32,665 | €30,959 | -€1,707 | -5.2% |
| Profit (loss) for the period | 9904 | €114,541 | €108,746 | -€5,795 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114,541 | €108,746 | -€5,795 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.