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
- Stocks and contracts +€87,077
up €87,077 (+29.5%), from €295,671 to €382,749
- Cash -€41,066
down €41,066 (-97.2%), from €42,267 to €1,202
mainly Stocks and contracts (-€87,077) and Trade debts (-€75,351)
- Receivables within one year +€12,211
up €12,211 (+15.9%), from €76,679 to €88,890
of which Trade receivables: +€21,971
- Debts after one year +€158,453
up €158,453 (+53.6%), from €295,442 to €453,896
- Trade debts -€75,351
down €75,351 (-87.4%), from €86,190 to €10,839
- Profit (loss) carried forward -€24,048
down €24,048 (-21.5%), from -€111,719 to -€135,767
- Gross operating margin +€41,971
up €41,971 (+2,077%), from €2,021 to €43,992
- Financial charges +€15,745
up €15,745 (+4,546%), from €346 to €16,092
- Taxes -€11,883
no longer reported in 2024 (was €11,883)
- Other operating charges +€5,633
up €5,633 (+13.1%), from €42,924 to €48,557
- Depreciation -€3,874
down €3,874 (-53.3%), from €7,265 to €3,391
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.
Derived cash bridge
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 | €441,113 | €495,957 | +€54,844 | +12.4% |
| Fixed assets | 21/28 | €26,495 | €23,116 | -€3,379 | -12.8% |
| Tangible fixed assets | 22/27 | €26,476 | €23,085 | -€3,391 | -12.8% |
| Land and buildings | 22 | €24,651 | €21,800 | -€2,851 | -11.6% |
| Plant, machinery and equipment | 23 | €1,825 | €1,285 | -€540 | -29.6% |
| Financial fixed assets | 28 | €19 | €31 | +€12 | +66.7% |
| Current assets | 29/58 | €414,618 | €472,840 | +€58,223 | +14.0% |
| Stocks and contracts in progress | 3 | €295,671 | €382,749 | +€87,077 | +29.5% |
| Stocks | 30/36 | €295,671 | €382,749 | +€87,077 | +29.5% |
| Amounts receivable within one year | 40/41 | €76,679 | €88,890 | +€12,211 | +15.9% |
| Trade receivables | 40 | €13,919 | €35,890 | +€21,971 | +158% |
| Other amounts receivable | 41 | €62,760 | €53,000 | -€9,760 | -15.6% |
| Cash at bank and in hand | 54/58 | €42,267 | €1,202 | -€41,066 | -97.2% |
| Total equity and liabilities | 10/49 | €441,113 | €495,957 | +€54,844 | +12.4% |
| Equity | 10/15 | -€14,376 | -€38,425 | -€24,048 | -167% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €96,343 | €96,343 | = | 0.0% |
| Distributable reserves | 133 | €96,343 | €96,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,719 | -€135,767 | -€24,048 | -21.5% |
| Provisions and deferred taxes | 16 | €61,973 | €61,973 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €61,973 | €61,973 | = | 0.0% |
| Pensions and similar obligations | 160 | €61,973 | €61,973 | = | 0.0% |
| Amounts payable | 17/49 | €393,515 | €472,408 | +€78,892 | +20.0% |
| Amounts payable after more than one year | 17 | €295,442 | €453,896 | +€158,453 | +53.6% |
| Other amounts payable | 178/9 | €295,442 | €453,896 | +€158,453 | +53.6% |
| Amounts payable within one year | 42/48 | €98,073 | €18,512 | -€79,561 | -81.1% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €86,190 | €10,839 | -€75,351 | -87.4% |
| Suppliers | 440/4 | €86,190 | €10,839 | -€75,351 | -87.4% |
| Taxes, remuneration and social security | 45 | €11,883 | €7,669 | -€4,214 | -35.5% |
| Taxes | 450/3 | €11,883 | €7,669 | -€4,214 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,265 | €3,391 | -€3,874 | -53.3% |
| Other operating charges | 640/8 | €42,924 | €48,557 | +€5,633 | +13.1% |
| Gross operating margin | 9900 | €2,021 | €43,992 | +€41,971 | +2,077% |
| Operating profit (loss) | 9901 | -€48,168 | -€7,957 | +€40,212 | +83.5% |
| Financial charges | 65/66B | €346 | €16,092 | +€15,745 | +4,546% |
| Recurring financial charges | 65 | €346 | €16,092 | +€15,745 | +4,546% |
| Profit (loss) for the period before taxes | 9903 | -€48,515 | -€24,048 | +€24,466 | +50.4% |
| Income taxes | 67/77 | €11,883 | - | -€11,883 | |
| Profit (loss) for the period | 9904 | -€60,398 | -€24,048 | +€36,349 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,398 | -€24,048 | +€36,349 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.