HIMO: 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.
What changed
HIMO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€189,620
2024 · €180,994+€8,626
Equity
€3.9m
2024 · €3.8m+€189,620
Cash
€116,272
2024 · €77,904+€38,368
Balance sheet total
€10.2m
2024 · €9.1m+€1.1m
Largest movements
Assets
- Tangible fixed assets +€1.1m
up €1.1m (+39.7%), from €2.7m to €3.7m
of which Land and buildings: +€1.1m
Equity and liabilities
- Debts after one year +€697,827
up €697,827 (+28.2%), from €2.5m to €3.2m
- Other debts +€262,147
up €262,147 (+16.7%), from €1.6m to €1.8m
- Reserves +€189,620
up €189,620 (+5.1%), from €3.7m to €3.9m
of which Distributable reserves: +€204,235
Income statement
- Turnover +€61,037
up €61,037 (+3.8%), from €1.6m to €1.7m
- Staff costs -€19,772
down €19,772 (-9.0%), from €219,768 to €199,996
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.
Result 2024
€180,994
Turnover
+€61,037
Other operating income
-€9,568
Goods and materials
+€1,784
Services and other goods
-€7,326
Staff costs
+€19,772
Depreciation
-€4,090
Other operating charges
-€398
Other operating items
-€37,500
Financial income
-€2,273
Financial charges
-€7,490
Taxes
-€5,321
Result 2025
€189,620
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.
From operations
+€382,347
Investment
-€1.1m
Financing
+€726,254
Cash 2024
€77,904
From operations (derived)
+€382,347
Net result for the year
+€189,620
Depreciation
+€92,248
Receivables after one year
-€80,817
Stocks and contracts
-€46,481
Receivables within one year
+€14,489
Deferred charges and accrued income
+€4,736
Provisions
-€4,872
Trade debts
+€7,917
Tax, wage and social debts
-€47,450
Other debts
+€262,147
Accrued charges and deferred income
-€9,190
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€726,254
Debts after one year
+€697,827
Current portion of long-term debt
+€28,428
Cash 2025
€116,272
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,063,874 | €10,188,300 | +€1.1m | +12.4% |
| Fixed assets | 21/28 | €5,232,451 | €6,210,435 | +€977,985 | +18.7% |
| Tangible fixed assets | 22/27 | €2,684,007 | €3,749,692 | +€1.1m | +39.7% |
| Land and buildings | 22 | €1,785,645 | €2,895,635 | +€1.1m | +62.2% |
| Furniture and vehicles | 24 | €15,451 | €10,447 | -€5,004 | -32.4% |
| Leasing and similar rights | 25 | €123,911 | €91,985 | -€31,925 | -25.8% |
| Other tangible fixed assets | 26 | €759,000 | €726,000 | -€33,000 | -4.3% |
| Assets under construction and advance payments | 27 | - | €25,625 | +€25,625 | |
| Financial fixed assets | 28 | €2,548,443 | €2,460,743 | -€87,700 | -3.4% |
| Affiliated companies | 280/1 | €2,548,443 | €2,460,743 | -€87,700 | -3.4% |
| Participating interests | 280 | €2,466,943 | €2,460,743 | -€6,200 | -0.3% |
| Amounts receivable | 281 | €81,500 | €0 | -€81,500 | -100.0% |
| Current assets | 29/58 | €3,831,423 | €3,977,864 | +€146,441 | +3.8% |
| Amounts receivable after more than one year | 29 | €2,898,722 | €2,979,540 | +€80,817 | +2.8% |
| Other amounts receivable | 291 | €2,898,722 | €2,979,540 | +€80,817 | +2.8% |
| Stocks and contracts in progress | 3 | €0 | €46,481 | +€46,481 | |
| Stocks | 30/36 | - | €46,481 | +€46,481 | |
| Property held for sale | 35 | - | €46,481 | +€46,481 | |
| Amounts receivable within one year | 40/41 | €838,434 | €823,944 | -€14,489 | -1.7% |
| Trade receivables | 40 | €219,955 | €165,560 | -€54,395 | -24.7% |
| Other amounts receivable | 41 | €618,478 | €658,384 | +€39,906 | +6.5% |
| Cash at bank and in hand | 54/58 | €77,904 | €116,272 | +€38,368 | +49.3% |
| Deferred charges and accrued income | 490/1 | €16,363 | €11,627 | -€4,736 | -28.9% |
| Total equity and liabilities | 10/49 | €9,063,874 | €10,188,300 | +€1.1m | +12.4% |
| Equity | 10/15 | €3,758,159 | €3,947,779 | +€189,620 | +5.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €3,683,159 | €3,872,779 | +€189,620 | +5.1% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €429,788 | €415,173 | -€14,615 | -3.4% |
| Distributable reserves | 133 | €3,245,871 | €3,450,106 | +€204,235 | +6.3% |
| Provisions and deferred taxes | 16 | €98,356 | €93,484 | -€4,872 | -5.0% |
| Deferred taxes | 168 | €98,356 | €93,484 | -€4,872 | -5.0% |
| Amounts payable | 17/49 | €5,207,359 | €6,147,037 | +€939,677 | +18.0% |
| Amounts payable after more than one year | 17 | €2,470,605 | €3,168,431 | +€697,827 | +28.2% |
| Financial debts | 170/4 | €2,470,605 | €3,168,431 | +€697,827 | +28.2% |
| Subordinated loans | 170 | €1,575,938 | €1,615,228 | +€39,291 | +2.5% |
| Leasing and similar obligations | 172 | €94,657 | €62,719 | -€31,938 | -33.7% |
| Credit institutions | 173 | €613,081 | €1,303,555 | +€690,474 | +112.6% |
| Other loans | 174 | €186,929 | €186,929 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,726,537 | €2,977,578 | +€251,041 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €90,595 | €119,022 | +€28,428 | +31.4% |
| Financial debts | 43 | €790,043 | €790,043 | = | 0.0% |
| Credit institutions | 430/8 | €790,043 | €790,043 | = | 0.0% |
| Trade debts | 44 | €205,727 | €213,644 | +€7,917 | +3.8% |
| Suppliers | 440/4 | €205,727 | €213,644 | +€7,917 | +3.8% |
| Taxes, remuneration and social security | 45 | €73,139 | €25,689 | -€47,450 | -64.9% |
| Taxes | 450/3 | €39,531 | €3,878 | -€35,654 | -90.2% |
| Remuneration and social security | 454/9 | €33,607 | €21,811 | -€11,796 | -35.1% |
| Other amounts payable | 47/48 | €1,567,034 | €1,829,180 | +€262,147 | +16.7% |
| Accrued charges and deferred income | 492/3 | €10,217 | €1,027 | -€9,190 | -89.9% |
| Operating income | 70/76A | €1,767,782 | €1,781,751 | +€13,969 | +0.8% |
| Turnover | 70 | €1,624,017 | €1,685,054 | +€61,037 | +3.8% |
| Other operating income | 74 | €106,265 | €96,697 | -€9,568 | -9.0% |
| Non-recurring operating income | 76A | €37,500 | €0 | -€37,500 | -100.0% |
| Operating charges | 60/66A | €1,473,777 | €1,464,035 | -€9,741 | -0.7% |
| Goods for resale, raw materials and consumables | 60 | €2,360 | €577 | -€1,784 | -75.6% |
| Purchases | 600/8 | €2,360 | €47,058 | +€44,697 | +1893.6% |
| Change in stocks: decrease (increase) | 609 | - | -€46,481 | -€46,481 | |
| Services and other goods | 61 | €1,152,198 | €1,159,524 | +€7,326 | +0.6% |
| Remuneration, social security and pensions | 62 | €219,768 | €199,996 | -€19,772 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,158 | €92,248 | +€4,090 | +4.6% |
| Other operating charges | 640/8 | €11,292 | €11,690 | +€398 | +3.5% |
| Operating profit (loss) | 9901 | €294,005 | €317,715 | +€23,710 | +8.1% |
| Financial income | 75/76B | €102,409 | €100,136 | -€2,273 | -2.2% |
| Recurring financial income | 75 | €102,409 | €100,136 | -€2,273 | -2.2% |
| Income from current assets | 751 | €102,409 | €100,135 | -€2,273 | -2.2% |
| Other financial income | 752/9 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €154,116 | €161,606 | +€7,490 | +4.9% |
| Recurring financial charges | 65 | €154,116 | €155,407 | +€1,291 | +0.8% |
| Debt charges | 650 | €151,541 | €152,728 | +€1,187 | +0.8% |
| Other financial charges | 652/9 | €2,575 | €2,679 | +€103 | +4.0% |
| Non-recurring financial charges | 66B | - | €6,199 | +€6,199 | |
| Profit (loss) for the period before taxes | 9903 | €242,298 | €256,245 | +€13,948 | +5.8% |
| Transfer from deferred taxes | 780 | €4,872 | €4,872 | -€0 | 0.0% |
| Income taxes | 67/77 | €66,175 | €71,497 | +€5,321 | +8.0% |
| Taxes | 670/3 | €66,175 | €72,848 | +€6,672 | +10.1% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €1,351 | +€1,351 | |
| Profit (loss) for the period | 9904 | €180,994 | €189,620 | +€8,626 | +4.8% |
| Transfer from tax-exempt reserves | 789 | €14,615 | €14,615 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €134,720 | €0 | -€134,720 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,889 | €204,235 | +€143,346 | +235.4% |
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 11 October 2026 via checked.be.