HIMALAYA SERVICES: 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 SERVICES
Largest movements
- Cash +€9,577
up €9,577 (+17.7%), from €54,211 to €63,788
mainly Net result for the year (+€8,610) and Tax, wage and social debts (+€1,726)
- Receivables within one year +€1,044
up €1,044 (+23.6%), from €4,432 to €5,476
of which Trade receivables: +€1,173
- Profit (loss) carried forward +€8,610
up €8,610 (+43.0%), from €20,015 to €28,625
- Tax, wage and social debts +€1,726
up €1,726 (+41.3%), from €4,179 to €5,905
- Gross operating margin +€1,946
up €1,946 (+17.6%), from €11,077 to €13,023
- Taxes +€364
up €364 (+13.1%), from €2,771 to €3,134
- Financial charges +€217
up €217 (+60.7%), from €357 to €574
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 | €58,906 | €69,380 | +€10,473 | +17.8% |
| Fixed assets | 21/28 | €169 | - | -€169 | |
| Tangible fixed assets | 22/27 | €169 | €0 | -€169 | -100% |
| Furniture and vehicles | 24 | €169 | - | -€169 | |
| Current assets | 29/58 | €58,738 | €69,380 | +€10,642 | +18.1% |
| Amounts receivable within one year | 40/41 | €4,432 | €5,476 | +€1,044 | +23.6% |
| Trade receivables | 40 | €4,189 | €5,362 | +€1,173 | +28.0% |
| Other amounts receivable | 41 | €243 | €114 | -€129 | -53.1% |
| Cash at bank and in hand | 54/58 | €54,211 | €63,788 | +€9,577 | +17.7% |
| Deferred charges and accrued income | 490/1 | €95 | €116 | +€21 | +21.8% |
| Total equity and liabilities | 10/49 | €58,906 | €69,380 | +€10,473 | +17.8% |
| Equity | 10/15 | €40,475 | €49,085 | +€8,610 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €20,015 | €28,625 | +€8,610 | +43.0% |
| Amounts payable | 17/49 | €18,432 | €20,295 | +€1,863 | +10.1% |
| Amounts payable within one year | 42/48 | €18,432 | €20,295 | +€1,863 | +10.1% |
| Trade debts | 44 | €13,762 | €13,898 | +€137 | +1.0% |
| Suppliers | 440/4 | €13,762 | €13,898 | +€137 | +1.0% |
| Taxes, remuneration and social security | 45 | €4,179 | €5,905 | +€1,726 | +41.3% |
| Taxes | 450/3 | €4,179 | €5,905 | +€1,726 | +41.3% |
| Other amounts payable | 47/48 | €491 | €491 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €169 | +€0 | 0.0% |
| Other operating charges | 640/8 | €521 | €536 | +€15 | +2.8% |
| Gross operating margin | 9900 | €11,077 | €13,023 | +€1,946 | +17.6% |
| Operating profit (loss) | 9901 | €10,387 | €12,319 | +€1,932 | +18.6% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.2% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.2% |
| Financial charges | 65/66B | €357 | €574 | +€217 | +60.7% |
| Recurring financial charges | 65 | €357 | €574 | +€217 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €10,043 | €11,744 | +€1,702 | +16.9% |
| Income taxes | 67/77 | €2,771 | €3,134 | +€364 | +13.1% |
| Profit (loss) for the period | 9904 | €7,272 | €8,610 | +€1,338 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,272 | €8,610 | +€1,338 | +18.4% |
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 23 October 2026 via checked.be.