Himpe 2.0: 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.
Himpe 2.0
Largest movements
- Tangible fixed assets -€3,877
down €3,877 (-28.3%), from €13,688 to €9,811
of which Furniture and vehicles: -€1,966
- Cash -€2,461
down €2,461 (-29.7%), from €8,278 to €5,817
mainly Net result for the year (-€18,570) and Trade debts (-€1,466)
- Deferred charges and accrued income -€1,475
no longer reported in 2025 (was €1,475)
- Receivables within one year +€1,113
up €1,113 (+30.8%), from €3,615 to €4,729
- Profit (loss) carried forward -€18,570
down €18,570 (-107.1%), from -€17,341 to -€35,910
- Other debts +€11,102
up €11,102 (+448.4%), from €2,476 to €13,578
- Tax, wage and social debts +€2,235
up €2,235 (+64.0%), from €3,490 to €5,725
of which Taxes: +€3,235
- Trade debts -€1,466
down €1,466 (-72.0%), from €2,037 to €571
- Depreciation +€869
up €869 (+22.4%), from €3,881 to €4,750
- Other operating charges +€139
up €139 (+18.8%), from €736 to €874
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 | €27,057 | €20,358 | -€6,700 | -24.8% |
| Fixed assets | 21/28 | €13,688 | €9,811 | -€3,877 | -28.3% |
| Tangible fixed assets | 22/27 | €13,688 | €9,811 | -€3,877 | -28.3% |
| Plant, machinery and equipment | 23 | €4,522 | €2,611 | -€1,911 | -42.3% |
| Furniture and vehicles | 24 | €9,166 | €7,201 | -€1,966 | -21.4% |
| Current assets | 29/58 | €13,369 | €10,546 | -€2,823 | -21.1% |
| Amounts receivable within one year | 40/41 | €3,615 | €4,729 | +€1,113 | +30.8% |
| Trade receivables | 40 | €3,615 | €4,729 | +€1,113 | +30.8% |
| Cash at bank and in hand | 54/58 | €8,278 | €5,817 | -€2,461 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,475 | - | -€1,475 | |
| Total equity and liabilities | 10/49 | €27,057 | €20,358 | -€6,700 | -24.8% |
| Equity | 10/15 | €19,054 | €484 | -€18,570 | -97.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,394 | €34,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €34,194 | €34,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,341 | -€35,910 | -€18,570 | -107.1% |
| Amounts payable | 17/49 | €8,003 | €19,874 | +€11,870 | +148.3% |
| Amounts payable within one year | 42/48 | €8,003 | €19,874 | +€11,870 | +148.3% |
| Trade debts | 44 | €2,037 | €571 | -€1,466 | -72.0% |
| Suppliers | 440/4 | €2,037 | €571 | -€1,466 | -72.0% |
| Taxes, remuneration and social security | 45 | €3,490 | €5,725 | +€2,235 | +64.0% |
| Taxes | 450/3 | €2,490 | €5,725 | +€3,235 | +129.9% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €2,476 | €13,578 | +€11,102 | +448.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €4,750 | +€869 | +22.4% |
| Other operating charges | 640/8 | €736 | €874 | +€139 | +18.8% |
| Gross operating margin | 9900 | -€12,019 | -€12,134 | -€115 | -1.0% |
| Operating profit (loss) | 9901 | -€16,636 | -€17,759 | -€1,123 | -6.8% |
| Financial charges | 65/66B | €168 | €161 | -€6 | -3.7% |
| Recurring financial charges | 65 | €168 | €161 | -€6 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,804 | -€17,921 | -€1,117 | -6.6% |
| Income taxes | 67/77 | €537 | €649 | +€113 | +21.0% |
| Profit (loss) for the period | 9904 | -€17,341 | -€18,570 | -€1,229 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,341 | -€18,570 | -€1,229 | -7.1% |
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 12 October 2026 via checked.be.