Hisima: 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.
Hisima
Largest movements
- Receivables after one year +€49,800
up €49,800 (+52.7%), from €94,551 to €144,351
- Cash +€17,376
up €17,376 (+58.1%), from €29,885 to €47,261
mainly Tax, wage and social debts (+€34,568) and Net result for the year (+€29,557)
- Receivables within one year +€2,168
up €2,168 (+22.2%), from €9,750 to €11,918
of which Trade receivables: +€1,654
- Tax, wage and social debts +€34,568
up €34,568 (+106%), from €32,750 to €67,318
- Profit (loss) carried forward +€29,557
up €29,557 (+35.9%), from €82,317 to €111,873
- Trade debts +€3,994
up €3,994 (+24.3%), from €16,440 to €20,434
- Gross operating margin -€68,817
down €68,817 (-61.8%), from €111,290 to €42,473
- Taxes -€14,715
down €14,715 (-63.8%), from €23,070 to €8,355
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 | €137,605 | €206,142 | +€68,538 | +49.8% |
| Fixed assets | 21/28 | €1,805 | €585 | -€1,220 | -67.6% |
| Tangible fixed assets | 22/27 | €1,805 | €585 | -€1,220 | -67.6% |
| Furniture and vehicles | 24 | €1,805 | €585 | -€1,220 | -67.6% |
| Current assets | 29/58 | €135,800 | €205,557 | +€69,758 | +51.4% |
| Amounts receivable after more than one year | 29 | €94,551 | €144,351 | +€49,800 | +52.7% |
| Other amounts receivable | 291 | €94,551 | €144,351 | +€49,800 | +52.7% |
| Amounts receivable within one year | 40/41 | €9,750 | €11,918 | +€2,168 | +22.2% |
| Trade receivables | 40 | €9,750 | €11,404 | +€1,654 | +17.0% |
| Other amounts receivable | 41 | - | €514 | +€514 | |
| Cash at bank and in hand | 54/58 | €29,885 | €47,261 | +€17,376 | +58.1% |
| Deferred charges and accrued income | 490/1 | €1,613 | €2,027 | +€414 | +25.6% |
| Total equity and liabilities | 10/49 | €137,605 | €206,142 | +€68,538 | +49.8% |
| Equity | 10/15 | €85,317 | €114,873 | +€29,557 | +34.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,317 | €111,873 | +€29,557 | +35.9% |
| Amounts payable | 17/49 | €52,288 | €91,269 | +€38,981 | +74.6% |
| Amounts payable within one year | 42/48 | €52,288 | €91,269 | +€38,981 | +74.6% |
| Trade debts | 44 | €16,440 | €20,434 | +€3,994 | +24.3% |
| Suppliers | 440/4 | €16,440 | €20,434 | +€3,994 | +24.3% |
| Taxes, remuneration and social security | 45 | €32,750 | €67,318 | +€34,568 | +106% |
| Taxes | 450/3 | €32,750 | €67,318 | +€34,568 | +106% |
| Other amounts payable | 47/48 | €3,098 | €3,517 | +€419 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,854 | €1,220 | -€635 | -34.2% |
| Other operating charges | 640/8 | €3,847 | €3,244 | -€603 | -15.7% |
| Gross operating margin | 9900 | €111,290 | €42,473 | -€68,817 | -61.8% |
| Operating profit (loss) | 9901 | €105,588 | €38,009 | -€67,579 | -64.0% |
| Financial income | 75/76B | €536 | €0 | -€536 | -100% |
| Recurring financial income | 75 | €536 | €0 | -€536 | -100% |
| Financial charges | 65/66B | €738 | €97 | -€640 | -86.8% |
| Recurring financial charges | 65 | €738 | €97 | -€640 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €105,387 | €37,912 | -€67,475 | -64.0% |
| Income taxes | 67/77 | €23,070 | €8,355 | -€14,715 | -63.8% |
| Profit (loss) for the period | 9904 | €82,317 | €29,557 | -€52,760 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,317 | €29,557 | -€52,760 | -64.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.