Himavi IT Consulting: 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.
Himavi IT Consulting
Largest movements
- Cash +€13,695
up €13,695 (+24.1%), from €56,738 to €70,433
mainly Net result for the year (+€41,585) and Other debts (+€14,470)
- Receivables within one year +€3,001
up €3,001 (+49.6%), from €6,050 to €9,051
- Deferred charges and accrued income -€1,168
down €1,168 (-67.3%), from €1,737 to €569
- Other debts +€14,470
up €14,470 (+26.1%), from €55,400 to €69,870
- Tax, wage and social debts +€1,291
up €1,291 (+21.0%), from €6,138 to €7,429
of which Taxes: +€2,009
- Gross operating margin +€14,817
up €14,817 (+33.7%), from €44,019 to €58,837
- Taxes +€5,903
up €5,903 (+68.9%), from €8,567 to €14,470
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 | €64,865 | €80,052 | +€15,187 | +23.4% |
| Fixed assets | 21/28 | €340 | - | -€340 | |
| Tangible fixed assets | 22/27 | €340 | - | -€340 | |
| Furniture and vehicles | 24 | €340 | - | -€340 | |
| Current assets | 29/58 | €64,525 | €80,052 | +€15,527 | +24.1% |
| Amounts receivable within one year | 40/41 | €6,050 | €9,051 | +€3,001 | +49.6% |
| Trade receivables | 40 | €6,050 | €9,051 | +€3,001 | +49.6% |
| Cash at bank and in hand | 54/58 | €56,738 | €70,433 | +€13,695 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,737 | €569 | -€1,168 | -67.3% |
| Total equity and liabilities | 10/49 | €64,865 | €80,052 | +€15,187 | +23.4% |
| Equity | 10/15 | €1,589 | €1,589 | = | 0.0% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €1,339 | €1,339 | = | 0.0% |
| Distributable reserves | 133 | €1,339 | €1,339 | = | 0.0% |
| Amounts payable | 17/49 | €63,276 | €78,463 | +€15,187 | +24.0% |
| Amounts payable within one year | 42/48 | €63,276 | €78,463 | +€15,187 | +24.0% |
| Trade debts | 44 | €1,738 | €1,164 | -€575 | -33.0% |
| Suppliers | 440/4 | €1,738 | €1,164 | -€575 | -33.0% |
| Taxes, remuneration and social security | 45 | €6,138 | €7,429 | +€1,291 | +21.0% |
| Taxes | 450/3 | €4,005 | €6,015 | +€2,009 | +50.2% |
| Remuneration and social security | 454/9 | €2,132 | €1,414 | -€718 | -33.7% |
| Other amounts payable | 47/48 | €55,400 | €69,870 | +€14,470 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €340 | -€18 | -4.9% |
| Other operating charges | 640/8 | €995 | €749 | -€247 | -24.8% |
| Gross operating margin | 9900 | €44,019 | €58,837 | +€14,817 | +33.7% |
| Operating profit (loss) | 9901 | €42,666 | €57,748 | +€15,082 | +35.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,438 | €1,693 | +€255 | +17.7% |
| Recurring financial charges | 65 | €1,438 | €1,693 | +€255 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €41,229 | €56,055 | +€14,827 | +36.0% |
| Income taxes | 67/77 | €8,567 | €14,470 | +€5,903 | +68.9% |
| Profit (loss) for the period | 9904 | €32,661 | €41,585 | +€8,924 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,661 | €41,585 | +€8,924 | +27.3% |
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 30 October 2026 via checked.be.