HIMPE YVES: 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 YVES
Largest movements
- Cash +€16,211
up €16,211 (+128%), from €12,667 to €28,878
mainly Depreciation (+€13,398) and Net result for the year (+€5,170)
- Tangible fixed assets -€9,662
down €9,662 (-19.0%), from €50,874 to €41,212
of which Plant, machinery and equipment: -€7,438
- Receivables within one year +€3,798
up €3,798 (+28.9%), from €13,163 to €16,960
of which Other amounts receivable: +€5,504
- Profit (loss) carried forward +€5,131
no longer reported in 2025 (was -€5,131)
- Other debts +€2,966
up €2,966 (+8.0%), from €37,015 to €39,981
- Tax, wage and social debts +€1,713
up €1,713 (+228%), from €750 to €2,463
- Gross operating margin +€4,049
up €4,049 (+25.5%), from €15,899 to €19,948
- Depreciation -€930
down €930 (-6.5%), from €14,328 to €13,398
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 | €92,726 | €102,467 | +€9,741 | +10.5% |
| Fixed assets | 21/28 | €52,895 | €42,628 | -€10,268 | -19.4% |
| Intangible fixed assets | 21 | €2,022 | €1,416 | -€606 | -30.0% |
| Tangible fixed assets | 22/27 | €50,874 | €41,212 | -€9,662 | -19.0% |
| Plant, machinery and equipment | 23 | €46,113 | €38,675 | -€7,438 | -16.1% |
| Furniture and vehicles | 24 | €4,761 | €2,537 | -€2,224 | -46.7% |
| Current assets | 29/58 | €39,830 | €59,839 | +€20,008 | +50.2% |
| Stocks and contracts in progress | 3 | €14,000 | €14,000 | = | 0.0% |
| Stocks | 30/36 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,163 | €16,960 | +€3,798 | +28.9% |
| Trade receivables | 40 | €10,649 | €8,943 | -€1,706 | -16.0% |
| Other amounts receivable | 41 | €2,514 | €8,017 | +€5,504 | +219% |
| Cash at bank and in hand | 54/58 | €12,667 | €28,878 | +€16,211 | +128% |
| Total equity and liabilities | 10/49 | €92,726 | €102,467 | +€9,741 | +10.5% |
| Equity | 10/15 | €50,339 | €55,509 | +€5,170 | +10.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,470 | €35,509 | +€39 | +0.1% |
| Distributable reserves | 133 | €35,470 | €35,509 | +€39 | +0.1% |
| Profit (loss) carried forward | 14 | -€5,131 | - | +€5,131 | |
| Amounts payable | 17/49 | €42,386 | €46,957 | +€4,571 | +10.8% |
| Amounts payable within one year | 42/48 | €42,386 | €46,957 | +€4,571 | +10.8% |
| Trade debts | 44 | €4,621 | €4,513 | -€108 | -2.3% |
| Suppliers | 440/4 | €4,621 | €4,513 | -€108 | -2.3% |
| Taxes, remuneration and social security | 45 | €750 | €2,463 | +€1,713 | +228% |
| Taxes | 450/3 | €750 | €2,463 | +€1,713 | +228% |
| Other amounts payable | 47/48 | €37,015 | €39,981 | +€2,966 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,328 | €13,398 | -€930 | -6.5% |
| Other operating charges | 640/8 | €919 | €942 | +€23 | +2.5% |
| Gross operating margin | 9900 | €15,899 | €19,948 | +€4,049 | +25.5% |
| Operating profit (loss) | 9901 | €652 | €5,607 | +€4,955 | +760% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €97 | €287 | +€190 | +196% |
| Recurring financial charges | 65 | €97 | €287 | +€190 | +196% |
| Profit (loss) for the period before taxes | 9903 | €555 | €5,325 | +€4,770 | +860% |
| Income taxes | 67/77 | €163 | €155 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | €391 | €5,170 | +€4,779 | +1,221% |
| Profit (loss) for the period to be appropriated | 9905 | €391 | €5,170 | +€4,779 | +1,221% |
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 22 October 2026 via checked.be.