HIMBAT: 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.
HIMBAT
Largest movements
- Receivables within one year +€1,637
up €1,637 (+64.8%), from €2,526 to €4,162
of which Trade receivables: +€846
- Cash +€987
up €987 (+246650.0%), from €0 to €987
mainly Net result for the year (+€3,000) and Trade debts (+€715)
- Profit (loss) carried forward +€3,000
up €3,000, from -€1,461 to €1,539
- Tax, wage and social debts -€1,092
no longer reported in 2024 (was €1,092)
- Trade debts +€715
up €715 (+37.7%), from €1,895 to €2,610
- Purchases and services -€21,741
down €21,741 (-55.5%), from €39,143 to €17,402
- Gross operating margin +€4,464
up €4,464, from -€1,379 to €3,085
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.
Cash bridge derived
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 | €2,526 | €5,149 | +€2,623 | +103.8% |
| Current assets | 29/58 | €2,526 | €5,149 | +€2,623 | +103.8% |
| Amounts receivable within one year | 40/41 | €2,526 | €4,162 | +€1,637 | +64.8% |
| Trade receivables | 40 | €2,526 | €3,371 | +€846 | +33.5% |
| Other amounts receivable | 41 | - | €791 | +€791 | |
| Cash at bank and in hand | 54/58 | €0 | €987 | +€987 | +246650.0% |
| Total equity and liabilities | 10/49 | €2,526 | €5,149 | +€2,623 | +103.8% |
| Equity | 10/15 | -€461 | €2,539 | +€3,000 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,461 | €1,539 | +€3,000 | |
| Amounts payable | 17/49 | €2,987 | €2,610 | -€377 | -12.6% |
| Amounts payable within one year | 42/48 | €2,987 | €2,610 | -€377 | -12.6% |
| Trade debts | 44 | €1,895 | €2,610 | +€715 | +37.7% |
| Suppliers | 440/4 | €1,895 | €2,610 | +€715 | +37.7% |
| Taxes, remuneration and social security | 45 | €1,092 | - | -€1,092 | |
| Taxes | 450/3 | €1,092 | - | -€1,092 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,143 | €17,402 | -€21,741 | -55.5% |
| Gross operating margin | 9900 | -€1,379 | €3,085 | +€4,464 | |
| Operating profit (loss) | 9901 | -€1,379 | €3,085 | +€4,464 | |
| Financial charges | 65/66B | €82 | €85 | +€3 | +3.6% |
| Recurring financial charges | 65 | €82 | €85 | +€3 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,461 | €3,000 | +€4,461 | |
| Profit (loss) for the period | 9904 | -€1,461 | €3,000 | +€4,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,461 | €3,000 | +€4,461 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.