HIMALIYA: 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.
HIMALIYA
Largest movements
- Stocks and contracts -€1,690
down €1,690 (-10.0%), from €16,821 to €15,131
- Tangible fixed assets -€1,619
down €1,619 (-37.1%), from €4,363 to €2,744
of which Furniture and vehicles: -€1,279
- Cash -€496
down €496 (-35.2%), from €1,411 to €915
mainly Trade debts (-€7,297) and Tax, wage and social debts (-€874)
- Trade debts -€7,297
down €7,297 (-94.3%), from €7,738 to €440
- Reserves +€4,138
up €4,138 (+21.4%), from €19,378 to €23,515
of which Distributable reserves: +€4,138
- Tax, wage and social debts -€874
no longer reported in 2024 (was €874)
- Gross operating margin -€4,055
down €4,055 (-36.7%), from €11,052 to €6,997
- Other operating charges -€2,735
down €2,735 (-76.7%), from €3,567 to €832
- Taxes -€1,434
no longer reported in 2024 (was €1,434)
- Financial charges -€990
down €990 (-36.0%), from €2,751 to €1,761
- Financial income +€123
up €123 (+10.0%), from €1,229 to €1,352
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,581 | €42,548 | -€4,034 | -8.7% |
| Fixed assets | 21/28 | €4,363 | €2,744 | -€1,619 | -37.1% |
| Tangible fixed assets | 22/27 | €4,363 | €2,744 | -€1,619 | -37.1% |
| Plant, machinery and equipment | 23 | €1,077 | €737 | -€340 | -31.6% |
| Furniture and vehicles | 24 | €3,286 | €2,007 | -€1,279 | -38.9% |
| Current assets | 29/58 | €42,218 | €39,804 | -€2,415 | -5.7% |
| Stocks and contracts in progress | 3 | €16,821 | €15,131 | -€1,690 | -10.0% |
| Stocks | 30/36 | €16,821 | €15,131 | -€1,690 | -10.0% |
| Amounts receivable within one year | 40/41 | €23,987 | €23,758 | -€229 | -1.0% |
| Other amounts receivable | 41 | €23,987 | €23,758 | -€229 | -1.0% |
| Cash at bank and in hand | 54/58 | €1,411 | €915 | -€496 | -35.2% |
| Total equity and liabilities | 10/49 | €46,581 | €42,548 | -€4,034 | -8.7% |
| Equity | 10/15 | €37,970 | €42,107 | +€4,138 | +10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,378 | €23,515 | +€4,138 | +21.4% |
| Non-distributable reserves | 130/1 | €1,785 | €1,785 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,785 | €1,785 | = | 0.0% |
| Distributable reserves | 133 | €17,592 | €21,730 | +€4,138 | +23.5% |
| Amounts payable | 17/49 | €8,612 | €440 | -€8,171 | -94.9% |
| Amounts payable within one year | 42/48 | €8,612 | €440 | -€8,171 | -94.9% |
| Trade debts | 44 | €7,738 | €440 | -€7,297 | -94.3% |
| Suppliers | 440/4 | €7,738 | €440 | -€7,297 | -94.3% |
| Taxes, remuneration and social security | 45 | €874 | - | -€874 | |
| Taxes | 450/3 | €874 | - | -€874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,619 | €1,619 | = | 0.0% |
| Other operating charges | 640/8 | €3,567 | €832 | -€2,735 | -76.7% |
| Gross operating margin | 9900 | €11,052 | €6,997 | -€4,055 | -36.7% |
| Operating profit (loss) | 9901 | €5,867 | €4,546 | -€1,320 | -22.5% |
| Financial income | 75/76B | €1,229 | €1,352 | +€123 | +10.0% |
| Recurring financial income | 75 | €1,229 | €1,352 | +€123 | +10.0% |
| Financial charges | 65/66B | €2,751 | €1,761 | -€990 | -36.0% |
| Recurring financial charges | 65 | €2,751 | €1,761 | -€990 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €4,345 | €4,138 | -€207 | -4.8% |
| Income taxes | 67/77 | €1,434 | - | -€1,434 | |
| Profit (loss) for the period | 9904 | €2,911 | €4,138 | +€1,227 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,911 | €4,138 | +€1,227 | +42.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.