HIMBE: 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.
HIMBE
Largest movements
- Cash +€108,417
up €108,417 (+74.0%), from €146,554 to €254,971
mainly Receivables within one year (+€102,482) and Depreciation (+€70,815)
- Receivables within one year -€102,482
down €102,482 (-71.7%), from €142,986 to €40,504
of which Trade receivables: -€103,126
- Tangible fixed assets -€27,677
down €27,677 (-1.2%), from €2.3m to €2.3m
of which Land and buildings: -€24,089
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€131,187
down €131,187 (-67.7%), from €193,657 to €62,470
- Depreciation -€10,408
down €10,408 (-12.8%), from €81,223 to €70,815
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 | €2,596,627 | €2,574,885 | -€21,742 | -0.8% |
| Fixed assets | 21/28 | €2,307,087 | €2,279,410 | -€27,677 | -1.2% |
| Tangible fixed assets | 22/27 | €2,305,887 | €2,278,211 | -€27,677 | -1.2% |
| Land and buildings | 22 | €2,123,161 | €2,099,073 | -€24,089 | -1.1% |
| Plant, machinery and equipment | 23 | €1,280 | €2,091 | +€811 | +63.4% |
| Furniture and vehicles | 24 | €55,103 | €37,422 | -€17,681 | -32.1% |
| Other tangible fixed assets | 26 | €126,343 | €139,625 | +€13,282 | +10.5% |
| Financial fixed assets | 28 | €1,199 | €1,199 | = | 0.0% |
| Current assets | 29/58 | €289,540 | €295,475 | +€5,935 | +2.0% |
| Amounts receivable within one year | 40/41 | €142,986 | €40,504 | -€102,482 | -71.7% |
| Trade receivables | 40 | €137,679 | €34,553 | -€103,126 | -74.9% |
| Other amounts receivable | 41 | €5,307 | €5,952 | +€644 | +12.1% |
| Cash at bank and in hand | 54/58 | €146,554 | €254,971 | +€108,417 | +74.0% |
| Total equity and liabilities | 10/49 | €2,596,627 | €2,574,885 | -€21,742 | -0.8% |
| Equity | 10/15 | €624,535 | €614,564 | -€9,972 | -1.6% |
| Contributions | 10/11 | €522,000 | €522,000 | = | 0.0% |
| Capital | 10 | €522,000 | €522,000 | = | 0.0% |
| Issued capital | 100 | €522,000 | €522,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,535 | €92,564 | -€9,972 | -9.7% |
| Amounts payable | 17/49 | €1,972,091 | €1,960,321 | -€11,770 | -0.6% |
| Amounts payable after more than one year | 17 | €1,941,324 | €1,941,324 | = | 0.0% |
| Other amounts payable | 178/9 | €1,941,324 | €1,941,324 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,767 | €18,997 | -€11,770 | -38.3% |
| Trade debts | 44 | €26,470 | €7,069 | -€19,401 | -73.3% |
| Suppliers | 440/4 | €26,470 | €7,069 | -€19,401 | -73.3% |
| Advances received on contracts in progress | 46 | - | €7,934 | +€7,934 | |
| Taxes, remuneration and social security | 45 | €2,491 | €3,994 | +€1,503 | +60.3% |
| Taxes | 450/3 | €2,491 | €3,994 | +€1,503 | +60.3% |
| Other amounts payable | 47/48 | €1,806 | - | -€1,806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,223 | €70,815 | -€10,408 | -12.8% |
| Other operating charges | 640/8 | €1,082 | €1,430 | +€348 | +32.2% |
| Gross operating margin | 9900 | €193,657 | €62,470 | -€131,187 | -67.7% |
| Operating profit (loss) | 9901 | €111,353 | -€9,775 | -€121,127 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €111,308 | -€9,820 | -€121,127 | |
| Profit (loss) for the period | 9904 | €111,308 | -€9,820 | -€121,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,308 | -€9,820 | -€121,127 |
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 5 October 2026 via checked.be.