HIMPE en C°: 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 en C°
Largest movements
- Tangible fixed assets -€8,753
down €8,753 (-3.9%), from €222,230 to €213,477
of which Plant, machinery and equipment: -€5,930
- Cash +€5,069
up €5,069 (+66.9%), from €7,573 to €12,642
mainly Depreciation (+€8,753) and Receivables within one year (+€2,556)
- Receivables within one year -€2,556
down €2,556 (-59.9%), from €4,270 to €1,714
of which Trade receivables: -€2,657
- Profit (loss) carried forward -€6,417
down €6,417 (-52.7%), from -€12,168 to -€18,585
- Gross operating margin -€5,994
down €5,994 (-36.9%), from €16,225 to €10,231
- Other operating charges +€4,169
up €4,169 (+124%), from €3,369 to €7,538
- Depreciation +€1,036
up €1,036 (+13.4%), from €7,716 to €8,753
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 | €248,940 | €240,273 | -€8,667 | -3.5% |
| Fixed assets | 21/28 | €222,230 | €213,477 | -€8,753 | -3.9% |
| Tangible fixed assets | 22/27 | €222,230 | €213,477 | -€8,753 | -3.9% |
| Land and buildings | 22 | €141,864 | €139,041 | -€2,823 | -2.0% |
| Plant, machinery and equipment | 23 | €80,366 | €74,436 | -€5,930 | -7.4% |
| Current assets | 29/58 | €26,710 | €26,796 | +€86 | +0.3% |
| Amounts receivable within one year | 40/41 | €4,270 | €1,714 | -€2,556 | -59.9% |
| Trade receivables | 40 | €2,657 | €0 | -€2,657 | -100% |
| Other amounts receivable | 41 | €1,613 | €1,714 | +€101 | +6.3% |
| Cash at bank and in hand | 54/58 | €7,573 | €12,642 | +€5,069 | +66.9% |
| Deferred charges and accrued income | 490/1 | €14,868 | €12,441 | -€2,427 | -16.3% |
| Total equity and liabilities | 10/49 | €248,940 | €240,273 | -€8,667 | -3.5% |
| Equity | 10/15 | €239,499 | €233,081 | -€6,417 | -2.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €190,166 | €190,166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,522 | €5,522 | = | 0.0% |
| Legal reserve | 130 | €5,522 | €5,522 | = | 0.0% |
| Distributable reserves | 133 | €184,644 | €184,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,168 | -€18,585 | -€6,417 | -52.7% |
| Amounts payable | 17/49 | €9,441 | €7,192 | -€2,249 | -23.8% |
| Amounts payable within one year | 42/48 | €9,441 | €7,192 | -€2,249 | -23.8% |
| Trade debts | 44 | €2,649 | €195 | -€2,454 | -92.6% |
| Suppliers | 440/4 | €2,649 | €195 | -€2,454 | -92.6% |
| Other amounts payable | 47/48 | €6,792 | €6,997 | +€204 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,716 | €8,753 | +€1,036 | +13.4% |
| Other operating charges | 640/8 | €3,369 | €7,538 | +€4,169 | +124% |
| Gross operating margin | 9900 | €16,225 | €10,231 | -€5,994 | -36.9% |
| Operating profit (loss) | 9901 | €5,140 | -€6,059 | -€11,199 | |
| Financial income | 75/76B | €89 | €101 | +€12 | +13.5% |
| Recurring financial income | 75 | €89 | €101 | +€12 | +13.5% |
| Financial charges | 65/66B | €453 | €459 | +€6 | +1.4% |
| Recurring financial charges | 65 | €453 | €459 | +€6 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €4,776 | -€6,417 | -€11,193 | |
| Profit (loss) for the period | 9904 | €4,776 | -€6,417 | -€11,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,776 | -€6,417 | -€11,193 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.