Himalaya Projects: 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 Projects
Largest movements
- Cash +€607
up €607 (+12.0%), from €5,050 to €5,657
mainly Net result for the year (+€102,137) and Tax, wage and social debts (+€76)
- Profit (loss) carried forward +€102,137
up €102,137 (+21.6%), from -€473,864 to -€371,727
- Other debts -€101,000
down €101,000 (-40.0%), from €252,500 to €151,500
- Trade debts -€607
down €607 (-99.9%), from €608 to €0
- Gross operating margin +€62,821
up €62,821 (+154.0%), from €40,782 to €103,603
- Other operating charges +€1,054
up €1,054 (+274.1%), from €384 to €1,438
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 | €32,154 | €32,761 | +€607 | +1.9% |
| Fixed assets | 21/28 | €2,306 | €2,306 | = | 0.0% |
| Financial fixed assets | 28 | €2,306 | €2,306 | = | 0.0% |
| Current assets | 29/58 | €29,849 | €30,455 | +€607 | +2.0% |
| Amounts receivable within one year | 40/41 | €24,798 | €24,798 | = | 0.0% |
| Trade receivables | 40 | €24,798 | €24,798 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,050 | €5,657 | +€607 | +12.0% |
| Total equity and liabilities | 10/49 | €32,154 | €32,761 | +€607 | +1.9% |
| Equity | 10/15 | -€223,864 | -€121,727 | +€102,137 | +45.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€473,864 | -€371,727 | +€102,137 | +21.6% |
| Amounts payable | 17/49 | €256,018 | €154,487 | -€101,531 | -39.7% |
| Amounts payable within one year | 42/48 | €256,018 | €154,487 | -€101,531 | -39.7% |
| Trade debts | 44 | €608 | €0 | -€607 | -99.9% |
| Suppliers | 440/4 | €608 | €0 | -€607 | -99.9% |
| Taxes, remuneration and social security | 45 | €2,910 | €2,987 | +€76 | +2.6% |
| Taxes | 450/3 | €2,910 | €2,987 | +€76 | +2.6% |
| Other amounts payable | 47/48 | €252,500 | €151,500 | -€101,000 | -40.0% |
| Other operating charges | 640/8 | €384 | €1,438 | +€1,054 | +274.1% |
| Gross operating margin | 9900 | €40,782 | €103,603 | +€62,821 | +154.0% |
| Operating profit (loss) | 9901 | €40,398 | €102,165 | +€61,767 | +152.9% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +18.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €40,374 | €102,137 | +€61,763 | +153.0% |
| Profit (loss) for the period | 9904 | €40,374 | €102,137 | +€61,763 | +153.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,374 | €102,137 | +€61,763 | +153.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.