HIMOTEP: 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.
HIMOTEP
Largest movements
- Current investments +€262,985
up €262,985 (+24.6%), from €1.1m to €1.3m
- Cash -€166,436
down €166,436 (-74.2%), from €224,220 to €57,784
mainly Current investments (-€262,985) and Tax, wage and social debts (-€26,627)
- Tangible fixed assets -€38,131
down €38,131 (-4.4%), from €858,229 to €820,098
- Receivables within one year -€28,917
down €28,917 (-100.0%), from €28,917 to €0
- Accrued charges and deferred income +€60,972
up €60,972 (+862.5%), from €7,069 to €68,040
- Tax, wage and social debts -€26,627
down €26,627 (-90.4%), from €29,458 to €2,831
- Financial income -€51,502
down €51,502 (-43.8%), from €117,606 to €66,104
- Financial charges +€13,268
up €13,268 (+29.1%), from €45,646 to €58,914
- Other operating charges -€9,509
down €9,509 (-27.4%), from €34,727 to €25,218
- Gross operating margin -€7,186
down €7,186 (-7.7%), from €93,103 to €85,917
- Taxes +€3,541
up €3,541 (+242.2%), from €1,462 to €5,004
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,207,831 | €2,245,591 | +€37,761 | +1.7% |
| Fixed assets | 21/28 | €858,229 | €820,098 | -€38,131 | -4.4% |
| Tangible fixed assets | 22/27 | €858,229 | €820,098 | -€38,131 | -4.4% |
| Land and buildings | 22 | €858,229 | €820,098 | -€38,131 | -4.4% |
| Current assets | 29/58 | €1,349,602 | €1,425,494 | +€75,892 | +5.6% |
| Amounts receivable within one year | 40/41 | €28,917 | €0 | -€28,917 | -100.0% |
| Other amounts receivable | 41 | €28,917 | €0 | -€28,917 | -100.0% |
| Current investments | 50/53 | €1,067,917 | €1,330,903 | +€262,985 | +24.6% |
| Cash at bank and in hand | 54/58 | €224,220 | €57,784 | -€166,436 | -74.2% |
| Deferred charges and accrued income | 490/1 | €28,548 | €36,807 | +€8,259 | +28.9% |
| Total equity and liabilities | 10/49 | €2,207,831 | €2,245,591 | +€37,761 | +1.7% |
| Equity | 10/15 | €815,822 | €827,001 | +€11,179 | +1.4% |
| Contributions | 10/11 | €47,316 | €47,316 | = | 0.0% |
| Reserves | 13 | €490,828 | €502,006 | +€11,179 | +2.3% |
| Non-distributable reserves | 130/1 | €270,085 | €270,085 | = | 0.0% |
| Reserves not available under the articles | 1311 | €270,085 | €270,085 | = | 0.0% |
| Distributable reserves | 133 | €220,742 | €231,921 | +€11,179 | +5.1% |
| Profit (loss) carried forward | 14 | €277,679 | €277,679 | = | 0.0% |
| Amounts payable | 17/49 | €1,392,008 | €1,418,590 | +€26,582 | +1.9% |
| Amounts payable within one year | 42/48 | €1,384,940 | €1,350,550 | -€34,390 | -2.5% |
| Trade debts | 44 | €15,928 | €5,834 | -€10,094 | -63.4% |
| Suppliers | 440/4 | €15,928 | €5,834 | -€10,094 | -63.4% |
| Taxes, remuneration and social security | 45 | €29,458 | €2,831 | -€26,627 | -90.4% |
| Taxes | 450/3 | €29,458 | €2,831 | -€26,627 | -90.4% |
| Other amounts payable | 47/48 | €1,339,553 | €1,341,884 | +€2,331 | +0.2% |
| Accrued charges and deferred income | 492/3 | €7,069 | €68,040 | +€60,972 | +862.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,735 | €51,707 | +€2,972 | +6.1% |
| Other operating charges | 640/8 | €34,727 | €25,218 | -€9,509 | -27.4% |
| Gross operating margin | 9900 | €93,103 | €85,917 | -€7,186 | -7.7% |
| Operating profit (loss) | 9901 | €9,641 | €8,992 | -€649 | -6.7% |
| Financial income | 75/76B | €117,606 | €66,104 | -€51,502 | -43.8% |
| Recurring financial income | 75 | €117,606 | €66,104 | -€51,502 | -43.8% |
| Financial charges | 65/66B | €45,646 | €58,914 | +€13,268 | +29.1% |
| Recurring financial charges | 65 | €45,646 | €58,914 | +€13,268 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €81,601 | €16,182 | -€65,419 | -80.2% |
| Income taxes | 67/77 | €1,462 | €5,004 | +€3,541 | +242.2% |
| Profit (loss) for the period | 9904 | €80,139 | €11,179 | -€68,960 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,139 | €11,179 | -€68,960 | -86.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.