Himd: 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.
Himd
Largest movements
- Tangible fixed assets +€140,781
up €140,781 (+2,247%), from €6,266 to €147,047
of which Land and buildings: +€142,193
- Cash -€7,670
down €7,670 (-38.4%), from €19,977 to €12,307
mainly Investment in fixed assets (net) (-€149,419) and Net result for the year (-€6,265)
- Receivables within one year +€4,881
up €4,881 (+56.0%), from €8,716 to €13,597
of which Trade receivables: +€7,428
- Deferred charges and accrued income -€2,935
down €2,935 (-28.0%), from €10,470 to €7,534
- Debts after one year +€142,090
up €142,090 (+1,167%), from €12,175 to €154,265
- Reserves -€6,265
down €6,265 (-38.4%), from €16,315 to €10,050
- Trade debts +€2,419
up €2,419 (+55.0%), from €4,400 to €6,820
- Depreciation +€6,555
up €6,555 (+315%), from €2,083 to €8,638
- Taxes +€1,975
up €1,975 (+209%), from €947 to €2,922
- Financial charges +€657
up €657 (+59.9%), from €1,097 to €1,754
- Gross operating margin -€195
down €195 (-2.3%), from €8,357 to €8,162
- Other operating charges +€134
up €134 (+13.6%), from €988 to €1,122
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 | €45,428 | €180,485 | +€135,057 | +297% |
| Fixed assets | 21/28 | €6,266 | €147,047 | +€140,781 | +2,247% |
| Tangible fixed assets | 22/27 | €6,266 | €147,047 | +€140,781 | +2,247% |
| Land and buildings | 22 | - | €142,193 | +€142,193 | |
| Furniture and vehicles | 24 | €3,898 | €2,832 | -€1,066 | -27.3% |
| Other tangible fixed assets | 26 | €2,368 | €2,022 | -€346 | -14.6% |
| Current assets | 29/58 | €39,162 | €33,438 | -€5,724 | -14.6% |
| Amounts receivable within one year | 40/41 | €8,716 | €13,597 | +€4,881 | +56.0% |
| Trade receivables | 40 | €3,689 | €11,117 | +€7,428 | +201% |
| Other amounts receivable | 41 | €5,027 | €2,480 | -€2,547 | -50.7% |
| Cash at bank and in hand | 54/58 | €19,977 | €12,307 | -€7,670 | -38.4% |
| Deferred charges and accrued income | 490/1 | €10,470 | €7,534 | -€2,935 | -28.0% |
| Total equity and liabilities | 10/49 | €45,428 | €180,485 | +€135,057 | +297% |
| Equity | 10/15 | €17,315 | €11,050 | -€6,265 | -36.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,315 | €10,050 | -€6,265 | -38.4% |
| Distributable reserves | 133 | €16,315 | €10,050 | -€6,265 | -38.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,113 | €169,435 | +€141,322 | +503% |
| Amounts payable after more than one year | 17 | €12,175 | €154,265 | +€142,090 | +1,167% |
| Financial debts | 170/4 | €12,175 | €154,265 | +€142,090 | +1,167% |
| Amounts payable within one year | 42/48 | €15,798 | €15,170 | -€628 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €2,825 | €2,910 | +€85 | +3.0% |
| Trade debts | 44 | €4,400 | €6,820 | +€2,419 | +55.0% |
| Suppliers | 440/4 | €4,400 | €6,820 | +€2,419 | +55.0% |
| Taxes, remuneration and social security | 45 | €6,906 | €5,440 | -€1,466 | -21.2% |
| Taxes | 450/3 | €6,906 | €5,440 | -€1,466 | -21.2% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100% |
| Accrued charges and deferred income | 492/3 | €140 | €0 | -€140 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €8,638 | +€6,555 | +315% |
| Other operating charges | 640/8 | €988 | €1,122 | +€134 | +13.6% |
| Gross operating margin | 9900 | €8,357 | €8,162 | -€195 | -2.3% |
| Operating profit (loss) | 9901 | €5,286 | -€1,598 | -€6,884 | |
| Financial income | 75/76B | €6 | €10 | +€3 | +47.9% |
| Recurring financial income | 75 | €6 | €10 | +€3 | +47.9% |
| Financial charges | 65/66B | €1,097 | €1,754 | +€657 | +59.9% |
| Recurring financial charges | 65 | €1,097 | €1,754 | +€657 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €4,195 | -€3,343 | -€7,538 | |
| Income taxes | 67/77 | €947 | €2,922 | +€1,975 | +209% |
| Profit (loss) for the period | 9904 | €3,249 | -€6,265 | -€9,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | -€6,265 | -€9,514 |
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 14 October 2026 via checked.be.