HIMALAYA GROUP: 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.
HIMALAYA GROUP
Largest movements
- Receivables within one year +€10,839
up €10,839 (+158%), from €6,858 to €17,697
of which Other amounts receivable: +€14,589
- Cash -€2,994
down €2,994 (-21.8%), from €13,729 to €10,735
mainly Other debts (-€14,892) and Receivables within one year (-€10,839)
- Profit (loss) carried forward +€20,828
up €20,828 (+48.5%), from -€42,963 to -€22,135
- Other debts -€14,892
no longer reported in 2025 (was €14,892)
- Trade debts +€2,958
up €2,958 (+6.4%), from €46,388 to €49,346
- Tax, wage and social debts -€1,289
down €1,289 (-10.7%), from €12,095 to €10,805
of which Remuneration and social security: -€5,461
- Gross operating margin +€36,216
up €36,216 (+472%), from €7,668 to €43,885
- Taxes -€12,323
no longer reported in 2025 (was €12,323)
- Financial charges +€11,023
up €11,023 (+4,172%), from €264 to €11,287
- Other operating charges +€2,210
up €2,210 (+170%), from €1,299 to €3,509
- Staff costs -€933
down €933 (-10.4%), from €8,954 to €8,021
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.
Derived cash bridge
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 | €61,436 | €69,041 | +€7,604 | +12.4% |
| Fixed assets | 21/28 | €978 | €739 | -€240 | -24.5% |
| Tangible fixed assets | 22/27 | €978 | €739 | -€240 | -24.5% |
| Plant, machinery and equipment | 23 | €978 | €739 | -€240 | -24.5% |
| Current assets | 29/58 | €60,458 | €68,302 | +€7,844 | +13.0% |
| Stocks and contracts in progress | 3 | €39,870 | €39,870 | = | 0.0% |
| Stocks | 30/36 | €39,870 | €39,870 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,858 | €17,697 | +€10,839 | +158% |
| Trade receivables | 40 | €3,750 | - | -€3,750 | |
| Other amounts receivable | 41 | €3,108 | €17,697 | +€14,589 | +469% |
| Cash at bank and in hand | 54/58 | €13,729 | €10,735 | -€2,994 | -21.8% |
| Total equity and liabilities | 10/49 | €61,436 | €69,041 | +€7,604 | +12.4% |
| Equity | 10/15 | -€11,938 | €8,890 | +€20,828 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €12,425 | €12,425 | = | 0.0% |
| 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 | €10,565 | €10,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,963 | -€22,135 | +€20,828 | +48.5% |
| Amounts payable | 17/49 | €73,374 | €60,151 | -€13,223 | -18.0% |
| Amounts payable within one year | 42/48 | €73,374 | €60,151 | -€13,223 | -18.0% |
| Trade debts | 44 | €46,388 | €49,346 | +€2,958 | +6.4% |
| Suppliers | 440/4 | €46,388 | €49,346 | +€2,958 | +6.4% |
| Taxes, remuneration and social security | 45 | €12,095 | €10,805 | -€1,289 | -10.7% |
| Taxes | 450/3 | €5,313 | €9,485 | +€4,172 | +78.5% |
| Remuneration and social security | 454/9 | €6,782 | €1,321 | -€5,461 | -80.5% |
| Other amounts payable | 47/48 | €14,892 | - | -€14,892 | |
| Remuneration, social security and pensions | 62 | €8,954 | €8,021 | -€933 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €240 | +€20 | +8.9% |
| Other operating charges | 640/8 | €1,299 | €3,509 | +€2,210 | +170% |
| Gross operating margin | 9900 | €7,668 | €43,885 | +€36,216 | +472% |
| Operating profit (loss) | 9901 | -€2,805 | €32,115 | +€34,920 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €264 | €11,287 | +€11,023 | +4,172% |
| Recurring financial charges | 65 | €264 | €11,287 | +€11,023 | +4,172% |
| Profit (loss) for the period before taxes | 9903 | -€3,056 | €20,828 | +€23,884 | |
| Income taxes | 67/77 | €12,323 | - | -€12,323 | |
| Profit (loss) for the period | 9904 | -€15,379 | €20,828 | +€36,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,379 | €20,828 | +€36,207 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.