HIMAYA: 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.
HIMAYA
Largest movements
- Receivables within one year +€54,395
up €54,395 (+52.3%), from €104,052 to €158,447
of which Other amounts receivable: +€54,425
- Deferred charges and accrued income -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Reserves +€33,222
up €33,222 (+40.4%), from €82,243 to €115,465
of which Distributable reserves: +€33,222
- Trade debts -€20,265
down €20,265 (-99.3%), from €20,412 to €147
- Tax, wage and social debts +€7,601
up €7,601 (+205.4%), from €3,701 to €11,301
- Gross operating margin +€10,525
up €10,525 (+36.2%), from €29,087 to €39,612
- Taxes +€8,542
up €8,542 (+309.5%), from €2,760 to €11,301
- Financial income +€3,523
up €3,523 (+149.9%), from €2,350 to €5,873
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 | €142,853 | €162,660 | +€19,807 | +13.9% |
| Current assets | 29/58 | €142,853 | €162,660 | +€19,807 | +13.9% |
| Amounts receivable within one year | 40/41 | €104,052 | €158,447 | +€54,395 | +52.3% |
| Trade receivables | 40 | €30 | €0 | -€30 | -100.0% |
| Other amounts receivable | 41 | €104,022 | €158,447 | +€54,425 | +52.3% |
| Cash at bank and in hand | 54/58 | €3,801 | €4,213 | +€412 | +10.8% |
| Deferred charges and accrued income | 490/1 | €35,000 | €0 | -€35,000 | -100.0% |
| Total equity and liabilities | 10/49 | €142,853 | €162,660 | +€19,807 | +13.9% |
| Equity | 10/15 | €112,243 | €145,465 | +€33,222 | +29.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €82,243 | €115,465 | +€33,222 | +40.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €82,243 | €115,465 | +€33,222 | +40.4% |
| Amounts payable | 17/49 | €30,610 | €17,196 | -€13,415 | -43.8% |
| Amounts payable within one year | 42/48 | €28,416 | €15,972 | -€12,443 | -43.8% |
| Trade debts | 44 | €20,412 | €147 | -€20,265 | -99.3% |
| Suppliers | 440/4 | €20,412 | €147 | -€20,265 | -99.3% |
| Taxes, remuneration and social security | 45 | €3,701 | €11,301 | +€7,601 | +205.4% |
| Taxes | 450/3 | €3,701 | €11,301 | +€7,601 | +205.4% |
| Other amounts payable | 47/48 | €4,303 | €4,524 | +€222 | +5.1% |
| Accrued charges and deferred income | 492/3 | €2,195 | €1,223 | -€972 | -44.3% |
| Other operating charges | 640/8 | €654 | €313 | -€342 | -52.2% |
| Gross operating margin | 9900 | €29,087 | €39,612 | +€10,525 | +36.2% |
| Operating profit (loss) | 9901 | €28,432 | €39,299 | +€10,867 | +38.2% |
| Financial income | 75/76B | €2,350 | €5,873 | +€3,523 | +149.9% |
| Recurring financial income | 75 | €2,350 | €5,873 | +€3,523 | +149.9% |
| Financial charges | 65/66B | €427 | €649 | +€222 | +51.9% |
| Recurring financial charges | 65 | €427 | €649 | +€222 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €30,355 | €44,523 | +€14,168 | +46.7% |
| Income taxes | 67/77 | €2,760 | €11,301 | +€8,542 | +309.5% |
| Profit (loss) for the period | 9904 | €27,596 | €33,222 | +€5,627 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,596 | €33,222 | +€5,627 | +20.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.