HIMAT: what changed
Two fiscal 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.
HIMAT
Largest movements
- Receivables within one year +€2,471
new in 2025: €2,471
- Cash -€1,036
down €1,036 (-78.3%), from €1,323 to €287
mainly Net result for the year (-€6,382) and Receivables within one year (-€2,471)
- Profit (loss) carried forward -€6,382
down €6,382 (-64.9%), from -€9,832 to -€16,214
- Trade debts +€4,067
up €4,067 (+1057.1%), from €385 to €4,451
- Tax, wage and social debts +€2,782
up €2,782 (+360.9%), from €771 to €3,553
- Accrued charges and deferred income +€928
new in 2025: €928
- Other debts +€40
new in 2025: €40
- Gross operating margin -€4,768
down €4,768, from €408 to -€4,359
- Other operating charges +€1,809
up €1,809 (+2281.5%), from €79 to €1,888
- Financial charges +€51
up €51 (+61.3%), from €83 to €134
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 | €1,323 | €2,758 | +€1,435 | +108.4% |
| Current assets | 29/58 | €1,323 | €2,758 | +€1,435 | +108.4% |
| Amounts receivable within one year | 40/41 | - | €2,471 | +€2,471 | |
| Trade receivables | 40 | - | €2,471 | +€2,471 | |
| Cash at bank and in hand | 54/58 | €1,323 | €287 | -€1,036 | -78.3% |
| Total equity and liabilities | 10/49 | €1,323 | €2,758 | +€1,435 | +108.4% |
| Equity | 10/15 | €168 | -€6,214 | -€6,382 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,832 | -€16,214 | -€6,382 | -64.9% |
| Amounts payable | 17/49 | €1,156 | €8,972 | +€7,816 | +676.4% |
| Amounts payable within one year | 42/48 | €1,156 | €8,044 | +€6,888 | +596.1% |
| Trade debts | 44 | €385 | €4,451 | +€4,067 | +1057.1% |
| Suppliers | 440/4 | €385 | €4,451 | +€4,067 | +1057.1% |
| Taxes, remuneration and social security | 45 | €771 | €3,553 | +€2,782 | +360.9% |
| Taxes | 450/3 | €771 | €3,553 | +€2,782 | +360.9% |
| Other amounts payable | 47/48 | - | €40 | +€40 | |
| Accrued charges and deferred income | 492/3 | - | €928 | +€928 | |
| Other operating charges | 640/8 | €79 | €1,888 | +€1,809 | +2281.5% |
| Gross operating margin | 9900 | €408 | -€4,359 | -€4,768 | |
| Operating profit (loss) | 9901 | €329 | -€6,247 | -€6,576 | |
| Financial charges | 65/66B | €83 | €134 | +€51 | +61.3% |
| Recurring financial charges | 65 | €83 | €134 | +€51 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €246 | -€6,382 | -€6,627 | |
| Profit (loss) for the period | 9904 | €246 | -€6,382 | -€6,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €246 | -€6,382 | -€6,627 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.