HIMOO: 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.
HIMOO
Largest movements
- Receivables within one year +€11,798
up €11,798 (+1253.7%), from €941 to €12,739
- Cash -€6,428
down €6,428 (-33.2%), from €19,354 to €12,925
mainly Investment in fixed assets (net) (-€12,925) and Receivables within one year (-€11,798)
- Tangible fixed assets -€6,414
down €6,414 (-2.5%), from €259,166 to €252,752
of which Land and buildings: -€9,180
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Financial fixed assets +€3,800
up €3,800 (+35.8%), from €10,627 to €14,427
- Other debts +€17,116
up €17,116 (+2056.4%), from €832 to €17,948
- Trade debts -€7,225
down €7,225 (-57.7%), from €12,526 to €5,300
- Debts after one year -€7,139
down €7,139 (-3.7%), from €190,619 to €183,479
- Tax, wage and social debts -€4,677
down €4,677 (-48.4%), from €9,668 to €4,991
of which Taxes: -€5,240
- Gross operating margin -€63,284
down €63,284 (-44.3%), from €142,917 to €79,634
- Staff costs -€36,964
down €36,964 (-45.5%), from €81,155 to €44,191
- Taxes -€4,029
down €4,029 (-59.6%), from €6,762 to €2,732
- Depreciation +€2,553
up €2,553 (+14.2%), from €17,987 to €20,539
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 | €310,088 | €307,843 | -€2,245 | -0.7% |
| Fixed assets | 21/28 | €289,793 | €282,179 | -€7,614 | -2.6% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €259,166 | €252,752 | -€6,414 | -2.5% |
| Land and buildings | 22 | €245,795 | €236,615 | -€9,180 | -3.7% |
| Plant, machinery and equipment | 23 | €7,606 | €7,053 | -€553 | -7.3% |
| Furniture and vehicles | 24 | €5,765 | €9,084 | +€3,318 | +57.6% |
| Financial fixed assets | 28 | €10,627 | €14,427 | +€3,800 | +35.8% |
| Current assets | 29/58 | €20,295 | €25,664 | +€5,370 | +26.5% |
| Amounts receivable within one year | 40/41 | €941 | €12,739 | +€11,798 | +1253.7% |
| Other amounts receivable | 41 | €941 | €12,739 | +€11,798 | +1253.7% |
| Cash at bank and in hand | 54/58 | €19,354 | €12,925 | -€6,428 | -33.2% |
| Total equity and liabilities | 10/49 | €310,088 | €307,843 | -€2,245 | -0.7% |
| Equity | 10/15 | €80,962 | €80,712 | -€249 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,618 | €33,618 | = | 0.0% |
| Distributable reserves | 133 | €33,618 | €33,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,744 | €28,494 | -€249 | -0.9% |
| Amounts payable | 17/49 | €229,126 | €227,131 | -€1,995 | -0.9% |
| Amounts payable after more than one year | 17 | €190,619 | €183,479 | -€7,139 | -3.7% |
| Financial debts | 170/4 | €190,619 | €183,479 | -€7,139 | -3.7% |
| Amounts payable within one year | 42/48 | €38,508 | €43,652 | +€5,144 | +13.4% |
| Financial debts | 43 | €15,481 | €15,412 | -€69 | -0.4% |
| Credit institutions | 430/8 | €15,481 | €15,412 | -€69 | -0.4% |
| Trade debts | 44 | €12,526 | €5,300 | -€7,225 | -57.7% |
| Suppliers | 440/4 | €12,526 | €5,300 | -€7,225 | -57.7% |
| Taxes, remuneration and social security | 45 | €9,668 | €4,991 | -€4,677 | -48.4% |
| Taxes | 450/3 | €7,148 | €1,908 | -€5,240 | -73.3% |
| Remuneration and social security | 454/9 | €2,520 | €3,083 | +€563 | +22.3% |
| Other amounts payable | 47/48 | €832 | €17,948 | +€17,116 | +2056.4% |
| Remuneration, social security and pensions | 62 | €81,155 | €44,191 | -€36,964 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,987 | €20,539 | +€2,553 | +14.2% |
| Other operating charges | 640/8 | €3,521 | €2,351 | -€1,170 | -33.2% |
| Gross operating margin | 9900 | €142,917 | €79,634 | -€63,284 | -44.3% |
| Operating profit (loss) | 9901 | €40,255 | €12,553 | -€27,702 | -68.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €10,547 | €10,070 | -€477 | -4.5% |
| Recurring financial charges | 65 | €10,547 | €10,070 | -€477 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €29,709 | €2,483 | -€27,226 | -91.6% |
| Income taxes | 67/77 | €6,762 | €2,732 | -€4,029 | -59.6% |
| Profit (loss) for the period | 9904 | €22,947 | -€249 | -€23,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,947 | -€249 | -€23,196 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.