Himma: 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.
Himma
Largest movements
- Receivables within one year -€64,030
down €64,030 (-98.5%), from €65,030 to €1,000
- Cash -€42,964
down €42,964 (-15.1%), from €284,406 to €241,442
mainly Contributions, distributions and other (-€287,150) and Investment in fixed assets (net) (-€4,009)
- Tangible fixed assets -€12,558
down €12,558 (-9.6%), from €131,145 to €118,587
- Reserves -€280,580
down €280,580 (-73.2%), from €383,210 to €102,630
of which Distributable reserves: -€277,496
- Other debts +€154,323
new in 2025: €154,323
- Tax, wage and social debts +€6,356
new in 2025: €6,356
- Gross operating margin +€11,901
up €11,901 (+64.6%), from €18,429 to €30,330
- Taxes +€4,570
up €4,570, from -€307 to €4,263
- Depreciation +€1,482
up €1,482 (+9.8%), from €15,085 to €16,567
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 | €481,180 | €361,624 | -€119,556 | -24.8% |
| Fixed assets | 21/28 | €131,145 | €118,587 | -€12,558 | -9.6% |
| Tangible fixed assets | 22/27 | €131,145 | €118,587 | -€12,558 | -9.6% |
| Land and buildings | 22 | €131,145 | €118,587 | -€12,558 | -9.6% |
| Current assets | 29/58 | €350,035 | €243,036 | -€106,998 | -30.6% |
| Amounts receivable within one year | 40/41 | €65,030 | €1,000 | -€64,030 | -98.5% |
| Other amounts receivable | 41 | €65,030 | €1,000 | -€64,030 | -98.5% |
| Cash at bank and in hand | 54/58 | €284,406 | €241,442 | -€42,964 | -15.1% |
| Deferred charges and accrued income | 490/1 | €599 | €595 | -€4 | -0.6% |
| Total equity and liabilities | 10/49 | €481,180 | €361,624 | -€119,556 | -24.8% |
| Equity | 10/15 | €456,960 | €176,379 | -€280,580 | -61.4% |
| Contributions | 10/11 | €73,749 | €73,749 | = | 0.0% |
| Reserves | 13 | €383,210 | €102,630 | -€280,580 | -73.2% |
| Tax-exempt reserves | 132 | €46,269 | €43,184 | -€3,085 | -6.7% |
| Distributable reserves | 133 | €336,942 | €59,446 | -€277,496 | -82.4% |
| Provisions and deferred taxes | 16 | €23,825 | €22,237 | -€1,588 | -6.7% |
| Deferred taxes | 168 | €23,825 | €22,237 | -€1,588 | -6.7% |
| Amounts payable | 17/49 | €396 | €163,008 | +€162,612 | +41109.4% |
| Amounts payable within one year | 42/48 | €396 | €163,008 | +€162,612 | +41109.4% |
| Trade debts | 44 | €396 | €2,328 | +€1,932 | +488.5% |
| Suppliers | 440/4 | €396 | €2,328 | +€1,932 | +488.5% |
| Taxes, remuneration and social security | 45 | - | €6,356 | +€6,356 | |
| Taxes | 450/3 | - | €6,356 | +€6,356 | |
| Other amounts payable | 47/48 | - | €154,323 | +€154,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,085 | €16,567 | +€1,482 | +9.8% |
| Other operating charges | 640/8 | €4,329 | €4,463 | +€134 | +3.1% |
| Gross operating margin | 9900 | €18,429 | €30,330 | +€11,901 | +64.6% |
| Operating profit (loss) | 9901 | -€986 | €9,300 | +€10,286 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €217 | €56 | -€161 | -74.3% |
| Recurring financial charges | 65 | €217 | €56 | -€161 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,202 | €9,244 | +€10,446 | |
| Transfer from deferred taxes | 780 | €1,588 | €1,588 | = | 0.0% |
| Income taxes | 67/77 | -€307 | €4,263 | +€4,570 | |
| Profit (loss) for the period | 9904 | €693 | €6,569 | +€5,877 | +848.4% |
| Transfer from tax-exempt reserves | 789 | €3,085 | €3,085 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,777 | €9,654 | +€5,877 | +155.6% |
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 6 October 2026 via checked.be.