HIMSCHOOT LEONIE: 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 LEONIE
Largest movements
- Cash -€1,987
down €1,987 (-99.9%), from €1,989 to €2
mainly Trade debts (-€7,060) and Tax, wage and social debts (-€2,687)
- Tangible fixed assets -€1,868
down €1,868 (-24.4%), from €7,653 to €5,784
of which Furniture and vehicles: -€1,589
- Receivables within one year -€498
down €498 (-7.1%), from €7,043 to €6,545
of which Trade receivables: -€7,043
- Trade debts -€7,060
down €7,060 (-63.8%), from €11,059 to €3,999
- Profit (loss) carried forward +€5,344
up €5,344 (+21.6%), from -€24,696 to -€19,353
- Tax, wage and social debts -€2,687
down €2,687 (-52.4%), from €5,126 to €2,438
- Accrued charges and deferred income +€247
new in 2025: €247
- Other debts -€197
no longer reported in 2025 (was €197)
- Gross operating margin +€31,490
up €31,490, from -€21,273 to €10,218
- Other operating charges +€944
up €944 (+76.2%), from €1,239 to €2,183
- Financial charges +€374
up €374 (+108%), from €346 to €720
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 | €16,685 | €12,332 | -€4,353 | -26.1% |
| Fixed assets | 21/28 | €7,653 | €5,784 | -€1,868 | -24.4% |
| Tangible fixed assets | 22/27 | €7,653 | €5,784 | -€1,868 | -24.4% |
| Plant, machinery and equipment | 23 | €1,166 | €887 | -€279 | -23.9% |
| Furniture and vehicles | 24 | €6,487 | €4,898 | -€1,589 | -24.5% |
| Current assets | 29/58 | €9,033 | €6,547 | -€2,485 | -27.5% |
| Amounts receivable within one year | 40/41 | €7,043 | €6,545 | -€498 | -7.1% |
| Trade receivables | 40 | €7,043 | - | -€7,043 | |
| Other amounts receivable | 41 | - | €6,545 | +€6,545 | |
| Cash at bank and in hand | 54/58 | €1,989 | €2 | -€1,987 | -99.9% |
| Total equity and liabilities | 10/49 | €16,685 | €12,332 | -€4,353 | -26.1% |
| Equity | 10/15 | €304 | €5,647 | +€5,344 | +1,759% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,696 | -€19,353 | +€5,344 | +21.6% |
| Amounts payable | 17/49 | €16,381 | €6,685 | -€9,697 | -59.2% |
| Amounts payable within one year | 42/48 | €16,381 | €6,437 | -€9,944 | -60.7% |
| Trade debts | 44 | €11,059 | €3,999 | -€7,060 | -63.8% |
| Suppliers | 440/4 | €11,059 | €3,999 | -€7,060 | -63.8% |
| Taxes, remuneration and social security | 45 | €5,126 | €2,438 | -€2,687 | -52.4% |
| Taxes | 450/3 | €5,126 | €2,438 | -€2,687 | -52.4% |
| Other amounts payable | 47/48 | €197 | - | -€197 | |
| Accrued charges and deferred income | 492/3 | - | €247 | +€247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €1,868 | +€180 | +10.6% |
| Other operating charges | 640/8 | €1,239 | €2,183 | +€944 | +76.2% |
| Gross operating margin | 9900 | -€21,273 | €10,218 | +€31,490 | |
| Operating profit (loss) | 9901 | -€24,200 | €6,166 | +€30,366 | |
| Financial income | 75/76B | €0 | €78 | +€78 | +388,800% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +388,800% |
| Financial charges | 65/66B | €346 | €720 | +€374 | +108% |
| Recurring financial charges | 65 | €346 | €720 | +€374 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€24,546 | €5,524 | +€30,070 | |
| Income taxes | 67/77 | €150 | €180 | +€30 | +19.7% |
| Profit (loss) for the period | 9904 | -€24,696 | €5,344 | +€30,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,696 | €5,344 | +€30,040 |
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 15 October 2026 via checked.be.