HIMMC: 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.
HIMMC
Largest movements
- Intangible fixed assets +€18,226
up €18,226 (+84.8%), from €21,486 to €39,712
- Tangible fixed assets -€11,321
down €11,321 (-25.3%), from €44,769 to €33,449
of which Furniture and vehicles: -€8,771
- Cash -€10,210
down €10,210 (-31.4%), from €32,555 to €22,345
mainly Other debts (-€51,273) and Investment in fixed assets (net) (-€25,533)
- Receivables within one year +€1,850
up €1,850 (+412%), from €449 to €2,299
- Deferred charges and accrued income -€1,213
down €1,213 (-27.6%), from €4,392 to €3,179
- Debts after one year +€63,154
up €63,154 (+598%), from €10,556 to €73,710
of which Other amounts payable: +€71,000
- Other debts -€51,273
down €51,273 (-98.4%), from €52,131 to €858
- Tax, wage and social debts -€10,717
down €10,717 (-79.0%), from €13,573 to €2,857
of which Remuneration and social security: -€7,076
- Profit (loss) carried forward -€3,947
down €3,947, from €3,231 to -€716
- Gross operating margin -€9,148
down €9,148 (-15.3%), from €59,677 to €50,529
- Staff costs -€8,236
down €8,236 (-19.8%), from €41,623 to €33,387
- Depreciation +€6,165
up €6,165 (+49.3%), from €12,507 to €18,672
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 | €105,512 | €102,799 | -€2,712 | -2.6% |
| Fixed assets | 21/28 | €68,115 | €74,976 | +€6,860 | +10.1% |
| Intangible fixed assets | 21 | €21,486 | €39,712 | +€18,226 | +84.8% |
| Tangible fixed assets | 22/27 | €44,769 | €33,449 | -€11,321 | -25.3% |
| Plant, machinery and equipment | 23 | - | €490 | +€490 | |
| Furniture and vehicles | 24 | €20,459 | €11,689 | -€8,771 | -42.9% |
| Other tangible fixed assets | 26 | €24,310 | €21,271 | -€3,040 | -12.5% |
| Financial fixed assets | 28 | €1,860 | €1,815 | -€45 | -2.4% |
| Current assets | 29/58 | €37,396 | €27,824 | -€9,573 | -25.6% |
| Amounts receivable within one year | 40/41 | €449 | €2,299 | +€1,850 | +412% |
| Trade receivables | 40 | €449 | €2,299 | +€1,850 | +412% |
| Cash at bank and in hand | 54/58 | €32,555 | €22,345 | -€10,210 | -31.4% |
| Deferred charges and accrued income | 490/1 | €4,392 | €3,179 | -€1,213 | -27.6% |
| Total equity and liabilities | 10/49 | €105,512 | €102,799 | -€2,712 | -2.6% |
| Equity | 10/15 | €19,231 | €15,284 | -€3,947 | -20.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,231 | -€716 | -€3,947 | |
| Amounts payable | 17/49 | €86,280 | €87,515 | +€1,235 | +1.4% |
| Amounts payable after more than one year | 17 | €10,556 | €73,710 | +€63,154 | +598% |
| Financial debts | 170/4 | €10,556 | €2,710 | -€7,846 | -74.3% |
| Other amounts payable | 178/9 | - | €71,000 | +€71,000 | |
| Amounts payable within one year | 42/48 | €75,724 | €13,805 | -€61,920 | -81.8% |
| Current portion of amounts payable after more than one year | 42 | €8,445 | €7,846 | -€599 | -7.1% |
| Trade debts | 44 | €1,576 | €2,245 | +€669 | +42.5% |
| Suppliers | 440/4 | €1,576 | €2,245 | +€669 | +42.5% |
| Taxes, remuneration and social security | 45 | €13,573 | €2,857 | -€10,717 | -79.0% |
| Taxes | 450/3 | €4,901 | €1,260 | -€3,641 | -74.3% |
| Remuneration and social security | 454/9 | €8,672 | €1,596 | -€7,076 | -81.6% |
| Other amounts payable | 47/48 | €52,131 | €858 | -€51,273 | -98.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €41,623 | €33,387 | -€8,236 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,507 | €18,672 | +€6,165 | +49.3% |
| Other operating charges | 640/8 | €987 | €733 | -€255 | -25.8% |
| Gross operating margin | 9900 | €59,677 | €50,529 | -€9,148 | -15.3% |
| Operating profit (loss) | 9901 | €4,559 | -€2,263 | -€6,822 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +158% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +158% |
| Financial charges | 65/66B | €1,450 | €1,434 | -€16 | -1.1% |
| Recurring financial charges | 65 | €1,450 | €1,434 | -€16 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €3,111 | -€3,694 | -€6,804 | |
| Income taxes | 67/77 | €184 | €253 | +€70 | +38.0% |
| Profit (loss) for the period | 9904 | €2,927 | -€3,947 | -€6,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,927 | -€3,947 | -€6,874 |
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 23 October 2026 via checked.be.