HIMSCHOOT CONSULTING: 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.
HIMSCHOOT CONSULTING
Largest movements
- Receivables within one year -€65,945
down €65,945 (-41.7%), from €158,296 to €92,352
of which Trade receivables: -€75,069
- Current investments -€16,587
no longer reported in 2025 (was €16,587)
- Tangible fixed assets -€3,479
down €3,479 (-26.3%), from €13,246 to €9,766
of which Plant, machinery and equipment: -€2,822
- Cash +€3,281
new in 2025: €3,281
mainly Receivables within one year (+€65,945) and Current investments (+€16,587)
- Deferred charges and accrued income -€3,230
down €3,230 (-99.4%), from €3,250 to €20
- Trade debts -€59,803
down €59,803 (-98.2%), from €60,900 to €1,098
- Profit (loss) carried forward -€26,238
down €26,238, from €1,230 to -€25,008
- Gross operating margin -€55,103
down €55,103, from €32,332 to -€22,772
- Staff costs -€8,902
no longer reported in 2025 (was €8,902)
- Taxes -€6,957
down €6,957 (-99.6%), from €6,986 to €29
- Financial income +€850
up €850 (+119%), from €717 to €1,567
of which Financial income: +€850
- Depreciation +€504
up €504 (+16.9%), from €2,975 to €3,479
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 | €191,379 | €105,419 | -€85,960 | -44.9% |
| Fixed assets | 21/28 | €13,246 | €9,766 | -€3,479 | -26.3% |
| Tangible fixed assets | 22/27 | €13,246 | €9,766 | -€3,479 | -26.3% |
| Plant, machinery and equipment | 23 | €11,641 | €8,820 | -€2,822 | -24.2% |
| Furniture and vehicles | 24 | €1,604 | €947 | -€657 | -41.0% |
| Current assets | 29/58 | €178,134 | €95,653 | -€82,481 | -46.3% |
| Amounts receivable within one year | 40/41 | €158,296 | €92,352 | -€65,945 | -41.7% |
| Trade receivables | 40 | €127,699 | €52,630 | -€75,069 | -58.8% |
| Other amounts receivable | 41 | €30,597 | €39,722 | +€9,125 | +29.8% |
| Current investments | 50/53 | €16,587 | - | -€16,587 | |
| Cash at bank and in hand | 54/58 | - | €3,281 | +€3,281 | |
| Deferred charges and accrued income | 490/1 | €3,250 | €20 | -€3,230 | -99.4% |
| Total equity and liabilities | 10/49 | €191,379 | €105,419 | -€85,960 | -44.9% |
| Equity | 10/15 | €126,010 | €99,772 | -€26,238 | -20.8% |
| Contributions | 10/11 | €49,800 | €49,800 | = | 0.0% |
| Reserves | 13 | €74,980 | €74,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,980 | €4,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,980 | €4,980 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,230 | -€25,008 | -€26,238 | |
| Amounts payable | 17/49 | €65,369 | €5,647 | -€59,722 | -91.4% |
| Amounts payable within one year | 42/48 | €65,155 | €5,353 | -€59,803 | -91.8% |
| Trade debts | 44 | €60,900 | €1,098 | -€59,803 | -98.2% |
| Suppliers | 440/4 | €60,900 | €1,098 | -€59,803 | -98.2% |
| Taxes, remuneration and social security | 45 | €4,255 | €4,255 | = | 0.0% |
| Taxes | 450/3 | €4,255 | €4,255 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €214 | €294 | +€80 | +37.6% |
| Remuneration, social security and pensions | 62 | €8,902 | - | -€8,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,975 | €3,479 | +€504 | +16.9% |
| Other operating charges | 640/8 | €1,793 | €1,331 | -€462 | -25.8% |
| Gross operating margin | 9900 | €32,332 | -€22,772 | -€55,103 | |
| Operating profit (loss) | 9901 | €18,661 | -€27,582 | -€46,243 | |
| Financial income | 75/76B | €717 | €1,567 | +€850 | +119% |
| Recurring financial income | 75 | €717 | €1,567 | +€850 | +119% |
| Non-recurring financial income | 76B | €717 | €1,567 | +€850 | +119% |
| Financial charges | 65/66B | €185 | €195 | +€10 | +5.1% |
| Recurring financial charges | 65 | €185 | €195 | +€10 | +5.1% |
| Non-recurring financial charges | 66B | €185 | €195 | +€10 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €19,193 | -€26,209 | -€45,402 | |
| Income taxes | 67/77 | €6,986 | €29 | -€6,957 | -99.6% |
| Profit (loss) for the period | 9904 | €12,208 | -€26,238 | -€38,446 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,208 | -€26,238 | -€38,446 |
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 24 October 2026 via checked.be.