HIMALAYA: 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
HIMALAYA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€13,741
2024 · €48,289-€62,030
Equity
€127,996
2024 · €141,737-€13,741
Cash
€102,865
2024 · €102,009+€857
Balance sheet total
€361,873
2024 · €385,643-€23,770
Largest movements
Assets
- Tangible fixed assets -€34,706
down €34,706 (-20.1%), from €173,053 to €138,347
- Receivables within one year +€11,895
up €11,895 (+121.3%), from €9,807 to €21,702
Equity and liabilities
- Debts after one year -€16,032
down €16,032 (-13.4%), from €119,565 to €103,533
- Profit (loss) carried forward -€13,741
down €13,741 (-23.0%), from €59,737 to €45,996
- Trade debts +€4,451
up €4,451 (+9.5%), from €46,957 to €51,408
Income statement
- Gross operating margin -€68,994
down €68,994 (-45.1%), from €153,068 to €84,074
- Taxes -€22,682
down €22,682, from €21,000 to -€1,682
- Staff costs +€13,524
up €13,524 (+31.0%), from €43,664 to €57,187
- Depreciation +€1,986
up €1,986 (+5.9%), from €33,743 to €35,729
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
€48,289
Gross operating margin
-€68,994
Staff costs
-€13,524
Depreciation
-€1,986
Other operating charges
+€1,137
Financial income
-€1
Financial charges
-€1,344
Taxes
+€22,682
Result 2025
-€13,741
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
+€15,680
Investment
-€1,022
Financing
-€13,800
Cash 2024
€102,009
From operations (derived)
+€15,680
Net result for the year
-€13,741
Depreciation
+€35,729
Receivables within one year
-€11,895
Deferred charges and accrued income
+€1,816
Trade debts
+€4,451
Tax, wage and social debts
-€2,149
Other debts
+€1,470
Investment (derived)
-€1,022
Investment in fixed assets (net)
-€1,022
Financing
-€13,800
Debts after one year
-€16,032
Current portion of long-term debt
+€3,582
Short-term financial debts
-€1,350
Cash 2025
€102,865
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,643 | €361,873 | -€23,770 | -6.2% |
| Fixed assets | 21/28 | €173,053 | €138,347 | -€34,706 | -20.1% |
| Tangible fixed assets | 22/27 | €173,053 | €138,347 | -€34,706 | -20.1% |
| Land and buildings | 22 | €91,478 | €79,790 | -€11,688 | -12.8% |
| Plant, machinery and equipment | 23 | €14,329 | €8,292 | -€6,037 | -42.1% |
| Furniture and vehicles | 24 | €67,246 | €50,265 | -€16,982 | -25.3% |
| Current assets | 29/58 | €212,589 | €223,526 | +€10,937 | +5.1% |
| Stocks and contracts in progress | 3 | €97,200 | €97,200 | = | 0.0% |
| Stocks | 30/36 | €97,200 | €97,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,807 | €21,702 | +€11,895 | +121.3% |
| Other amounts receivable | 41 | €9,807 | €21,702 | +€11,895 | +121.3% |
| Cash at bank and in hand | 54/58 | €102,009 | €102,865 | +€857 | +0.8% |
| Deferred charges and accrued income | 490/1 | €3,574 | €1,758 | -€1,816 | -50.8% |
| Total equity and liabilities | 10/49 | €385,643 | €361,873 | -€23,770 | -6.2% |
| Equity | 10/15 | €141,737 | €127,996 | -€13,741 | -9.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,737 | €45,996 | -€13,741 | -23.0% |
| Amounts payable | 17/49 | €243,906 | €233,877 | -€10,029 | -4.1% |
| Amounts payable after more than one year | 17 | €119,565 | €103,533 | -€16,032 | -13.4% |
| Financial debts | 170/4 | €119,565 | €103,533 | -€16,032 | -13.4% |
| Amounts payable within one year | 42/48 | €124,341 | €130,344 | +€6,003 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €27,450 | €31,032 | +€3,582 | +13.0% |
| Financial debts | 43 | €2,894 | €1,544 | -€1,350 | -46.7% |
| Credit institutions | 430/8 | €2,894 | €1,544 | -€1,350 | -46.7% |
| Trade debts | 44 | €46,957 | €51,408 | +€4,451 | +9.5% |
| Suppliers | 440/4 | €46,957 | €51,408 | +€4,451 | +9.5% |
| Taxes, remuneration and social security | 45 | €25,303 | €23,154 | -€2,149 | -8.5% |
| Taxes | 450/3 | €13,092 | - | -€13,092 | |
| Remuneration and social security | 454/9 | €12,211 | €23,154 | +€10,943 | +89.6% |
| Other amounts payable | 47/48 | €21,737 | €23,207 | +€1,470 | +6.8% |
| Remuneration, social security and pensions | 62 | €43,664 | €57,187 | +€13,524 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,743 | €35,729 | +€1,986 | +5.9% |
| Other operating charges | 640/8 | €2,227 | €1,090 | -€1,137 | -51.0% |
| Gross operating margin | 9900 | €153,068 | €84,074 | -€68,994 | -45.1% |
| Operating profit (loss) | 9901 | €73,435 | -€9,932 | -€83,367 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,147 | €5,490 | +€1,344 | +32.4% |
| Recurring financial charges | 65 | €4,147 | €5,490 | +€1,344 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €69,289 | -€15,423 | -€84,712 | |
| Income taxes | 67/77 | €21,000 | -€1,682 | -€22,682 | |
| Profit (loss) for the period | 9904 | €48,289 | -€13,741 | -€62,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,289 | -€13,741 | -€62,030 |
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.