HIMPERIUM: 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.
HIMPERIUM
Largest movements
- Tangible fixed assets +€6,108
up €6,108 (+75.4%), from €8,099 to €14,208
of which Plant, machinery and equipment: +€4,376
- Receivables within one year +€5,119
up €5,119 (+1,343%), from €381 to €5,500
of which Trade receivables: +€4,779
- Cash +€1,419
up €1,419 (+87.6%), from €1,619 to €3,038
mainly Net result for the year (+€12,193) and Trade debts (+€5,605)
- Reserves +€12,193
up €12,193 (+59.5%), from €20,489 to €32,682
- Other debts -€5,624
down €5,624 (-30.4%), from €18,488 to €12,865
- Trade debts +€5,605
up €5,605 (+636%), from €881 to €6,486
- Accrued charges and deferred income +€1,345
new in 2025: €1,345
- Tax, wage and social debts -€1,243
down €1,243 (-28.8%), from €4,316 to €3,072
- Depreciation +€1,909
up €1,909 (+144%), from €1,322 to €3,230
- Gross operating margin -€1,498
down €1,498 (-6.8%), from €22,130 to €20,632
- Financial charges +€1,408
up €1,408 (+368%), from €383 to €1,791
- Taxes -€1,285
down €1,285 (-29.8%), from €4,316 to €3,031
- Other operating charges +€387
up €387, from €0 to €387
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 | €45,374 | €57,748 | +€12,374 | +27.3% |
| Fixed assets | 21/28 | €8,099 | €14,208 | +€6,108 | +75.4% |
| Tangible fixed assets | 22/27 | €8,099 | €14,208 | +€6,108 | +75.4% |
| Land and buildings | 22 | €970 | €867 | -€103 | -10.6% |
| Plant, machinery and equipment | 23 | €3,863 | €8,239 | +€4,376 | +113% |
| Furniture and vehicles | 24 | €3,267 | €5,102 | +€1,835 | +56.2% |
| Current assets | 29/58 | €37,275 | €43,541 | +€6,266 | +16.8% |
| Amounts receivable within one year | 40/41 | €381 | €5,500 | +€5,119 | +1,343% |
| Trade receivables | 40 | - | €4,779 | +€4,779 | |
| Other amounts receivable | 41 | €381 | €722 | +€340 | +89.3% |
| Current investments | 50/53 | €34,968 | €34,968 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,619 | €3,038 | +€1,419 | +87.6% |
| Deferred charges and accrued income | 490/1 | €307 | €34 | -€272 | -88.8% |
| Total equity and liabilities | 10/49 | €45,374 | €57,748 | +€12,374 | +27.3% |
| Equity | 10/15 | €21,689 | €33,882 | +€12,193 | +56.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €20,489 | €32,682 | +€12,193 | +59.5% |
| Distributable reserves | 133 | €20,489 | €32,682 | +€12,193 | +59.5% |
| Amounts payable | 17/49 | €23,686 | €23,866 | +€181 | +0.8% |
| Amounts payable within one year | 42/48 | €23,686 | €22,522 | -€1,164 | -4.9% |
| Financial debts | 43 | - | €99 | +€99 | |
| Credit institutions | 430/8 | - | €99 | +€99 | |
| Trade debts | 44 | €881 | €6,486 | +€5,605 | +636% |
| Suppliers | 440/4 | €881 | €6,486 | +€5,605 | +636% |
| Taxes, remuneration and social security | 45 | €4,316 | €3,072 | -€1,243 | -28.8% |
| Taxes | 450/3 | €4,316 | €3,072 | -€1,243 | -28.8% |
| Other amounts payable | 47/48 | €18,488 | €12,865 | -€5,624 | -30.4% |
| Accrued charges and deferred income | 492/3 | - | €1,345 | +€1,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €3,230 | +€1,909 | +144% |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Gross operating margin | 9900 | €22,130 | €20,632 | -€1,498 | -6.8% |
| Operating profit (loss) | 9901 | €20,808 | €17,014 | -€3,794 | -18.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €383 | €1,791 | +€1,408 | +368% |
| Recurring financial charges | 65 | €383 | €1,791 | +€1,408 | +368% |
| Profit (loss) for the period before taxes | 9903 | €20,426 | €15,224 | -€5,202 | -25.5% |
| Income taxes | 67/77 | €4,316 | €3,031 | -€1,285 | -29.8% |
| Profit (loss) for the period | 9904 | €16,110 | €12,193 | -€3,917 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,110 | €12,193 | -€3,917 | -24.3% |
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 18 October 2026 via checked.be.