HIMECO: 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.
HIMECO
Largest movements
- Receivables within one year +€67,311
new in 2025: €67,311
of which Other amounts receivable: +€34,853
- Cash +€36,949
up €36,949 (+1,476%), from €2,503 to €39,452
- Deferred charges and accrued income +€3,691
new in 2025: €3,691
- Tangible fixed assets +€1,786
new in 2025: €1,786
- Financial fixed assets +€1,434
new in 2025: €1,434
- Profit (loss) carried forward +€75,394
up €75,394, from -€497 to €74,897
- Tax, wage and social debts +€23,439
new in 2025: €23,439
- Trade debts +€7,945
new in 2025: €7,945
- Accrued charges and deferred income +€4,093
new in 2025: €4,093
- Turnover +€75,218
new in 2025: €75,218
- Purchases and services +€40,672
new in 2025: €40,672
- Gross operating margin +€35,886
up €35,886, from -€1,340 to €34,546
- Financial charges +€6,704
up €6,704 (+11,173%), from €60 to €6,764
of which Non-recurring financial charges: +€6,222
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,503 | €113,674 | +€111,171 | +4,442% |
| Fixed assets | 21/28 | - | €3,220 | +€3,220 | |
| Tangible fixed assets | 22/27 | - | €1,786 | +€1,786 | |
| Plant, machinery and equipment | 23 | - | €1,786 | +€1,786 | |
| Financial fixed assets | 28 | - | €1,434 | +€1,434 | |
| Current assets | 29/58 | €2,503 | €110,454 | +€107,951 | +4,313% |
| Amounts receivable within one year | 40/41 | - | €67,311 | +€67,311 | |
| Trade receivables | 40 | - | €32,458 | +€32,458 | |
| Other amounts receivable | 41 | - | €34,853 | +€34,853 | |
| Cash at bank and in hand | 54/58 | €2,503 | €39,452 | +€36,949 | +1,476% |
| Deferred charges and accrued income | 490/1 | - | €3,691 | +€3,691 | |
| Total equity and liabilities | 10/49 | €2,503 | €113,674 | +€111,171 | +4,442% |
| Equity | 10/15 | €2,503 | €78,197 | +€75,694 | +3,024% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €300 | +€300 | |
| Non-distributable reserves | 130/1 | - | €300 | +€300 | |
| Legal reserve | 130 | - | €300 | +€300 | |
| Profit (loss) carried forward | 14 | -€497 | €74,897 | +€75,394 | |
| Amounts payable | 17/49 | - | €35,477 | +€35,477 | |
| Amounts payable within one year | 42/48 | - | €31,384 | +€31,384 | |
| Trade debts | 44 | - | €7,945 | +€7,945 | |
| Suppliers | 440/4 | - | €7,945 | +€7,945 | |
| Taxes, remuneration and social security | 45 | - | €23,439 | +€23,439 | |
| Taxes | 450/3 | - | €23,439 | +€23,439 | |
| Accrued charges and deferred income | 492/3 | - | €4,093 | +€4,093 | |
| Turnover | 70 | - | €75,218 | +€75,218 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,672 | +€40,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €188 | +€188 | |
| Gross operating margin | 9900 | -€1,340 | €34,546 | +€35,886 | |
| Operating profit (loss) | 9901 | -€1,340 | €34,358 | +€35,698 | |
| Financial charges | 65/66B | €60 | €6,764 | +€6,704 | +11,173% |
| Recurring financial charges | 65 | €60 | €542 | +€482 | +803% |
| Non-recurring financial charges | 66B | - | €6,222 | +€6,222 | |
| Profit (loss) for the period before taxes | 9903 | -€1,400 | €27,594 | +€28,994 | |
| Profit (loss) for the period | 9904 | -€1,400 | €27,594 | +€28,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,400 | €27,594 | +€28,994 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.