Himawari: 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.
Himawari
Largest movements
- Cash +€27,216
up €27,216 (+68.6%), from €39,687 to €66,903
mainly Net result for the year (+€26,454) and Tax, wage and social debts (+€4,148)
- Reserves +€23,950
up €23,950 (+64.7%), from €37,000 to €60,950
of which Distributable reserves: +€26,450
- Tax, wage and social debts +€4,148
up €4,148 (+101.8%), from €4,075 to €8,223
- Other debts -€3,329
down €3,329 (-47.2%), from €7,058 to €3,729
- Contributions +€2,500
new in 2025: €2,500
- Gross operating margin +€9,208
up €9,208 (+32.2%), from €28,627 to €37,834
- Taxes +€3,133
up €3,133 (+40.7%), from €7,690 to €10,823
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 | €52,386 | €79,136 | +€26,750 | +51.1% |
| Fixed assets | 21/28 | €944 | €597 | -€348 | -36.8% |
| Tangible fixed assets | 22/27 | €944 | €597 | -€348 | -36.8% |
| Furniture and vehicles | 24 | €944 | €597 | -€348 | -36.8% |
| Current assets | 29/58 | €51,442 | €78,539 | +€27,098 | +52.7% |
| Amounts receivable within one year | 40/41 | €11,182 | €11,123 | -€60 | -0.5% |
| Trade receivables | 40 | €7,118 | €6,348 | -€770 | -10.8% |
| Other amounts receivable | 41 | €4,065 | €4,775 | +€710 | +17.5% |
| Cash at bank and in hand | 54/58 | €39,687 | €66,903 | +€27,216 | +68.6% |
| Deferred charges and accrued income | 490/1 | €572 | €514 | -€59 | -10.2% |
| Total equity and liabilities | 10/49 | €52,386 | €79,136 | +€26,750 | +51.1% |
| Equity | 10/15 | €39,683 | €66,137 | +€26,454 | +66.7% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Reserves | 13 | €37,000 | €60,950 | +€23,950 | +64.7% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100.0% |
| Reserves not available under the articles | 1311 | €2,500 | €0 | -€2,500 | -100.0% |
| Distributable reserves | 133 | €34,500 | €60,950 | +€26,450 | +76.7% |
| Profit (loss) carried forward | 14 | €2,683 | €2,687 | +€4 | +0.1% |
| Amounts payable | 17/49 | €12,702 | €12,999 | +€296 | +2.3% |
| Amounts payable within one year | 42/48 | €12,702 | €12,999 | +€296 | +2.3% |
| Trade debts | 44 | €1,569 | €1,046 | -€523 | -33.3% |
| Suppliers | 440/4 | €1,569 | €1,046 | -€523 | -33.3% |
| Taxes, remuneration and social security | 45 | €4,075 | €8,223 | +€4,148 | +101.8% |
| Taxes | 450/3 | €4,075 | €8,223 | +€4,148 | +101.8% |
| Other amounts payable | 47/48 | €7,058 | €3,729 | -€3,329 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €348 | +€249 | +251.9% |
| Other operating charges | 640/8 | €118 | €80 | -€38 | -32.4% |
| Gross operating margin | 9900 | €28,627 | €37,834 | +€9,208 | +32.2% |
| Operating profit (loss) | 9901 | €28,410 | €37,407 | +€8,997 | +31.7% |
| Financial income | 75/76B | €204 | €0 | -€204 | -100.0% |
| Recurring financial income | 75 | €204 | €0 | -€204 | -100.0% |
| Financial charges | 65/66B | €145 | €130 | -€15 | -10.0% |
| Recurring financial charges | 65 | €145 | €130 | -€15 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €28,469 | €37,276 | +€8,807 | +30.9% |
| Income taxes | 67/77 | €7,690 | €10,823 | +€3,133 | +40.7% |
| Profit (loss) for the period | 9904 | €20,780 | €26,454 | +€5,674 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,780 | €26,454 | +€5,674 | +27.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.