Historium: 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.
What changed
Historium
NACE 90.393, Specialised image, lighting and sound technical services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€816,045
2024 · €926,018-€109,974
Equity
€3.2m
2024 · €2.4m+€757,073
Cash
€602,123
2024 · €470,212+€131,911
Balance sheet total
€5.2m
2024 · €4.7m+€462,873
Largest movements
Assets
- Tangible fixed assets +€1.5m
up €1.5m (+57.0%), from €2.6m to €4.0m
of which Plant, machinery and equipment: +€1.5m
- Receivables after one year -€1.1m
down €1.1m (-100%), from €1.1m to €0
- Cash +€131,911
up €131,911 (+28.1%), from €470,212 to €602,123
mainly Receivables after one year (+€1.1m) and Net result for the year (+€816,045)
Equity and liabilities
- Profit (loss) carried forward +€794,670
up €794,670 (+37.2%), from -€2.1m to -€1.3m
- Debts after one year -€303,392
down €303,392 (-23.6%), from €1.3m to €980,355
Income statement
- Depreciation +€130,870
up €130,870 (+39.7%), from €329,546 to €460,415
- Financial charges -€44,381
down €44,381 (-45.5%), from €97,538 to €53,157
- Other operating charges +€25,513
up €25,513 (+120%), from €21,260 to €46,773
- Staff costs +€25,345
up €25,345 (+5.5%), from €456,821 to €482,166
- Gross operating margin +€25,116
up €25,116 (+1.4%), from €1.8m to €1.8m
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.
Result 2024
€926,018
Gross operating margin
+€25,116
Staff costs
-€25,345
Depreciation
-€130,870
Other operating charges
-€25,513
Other operating items
-€5,620
Financial income
+€5,883
Financial charges
+€44,381
Taxes
+€1,994
Result 2025
€816,045
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.3m
Investment
-€1.9m
Financing
-€350,617
Cash 2024
€470,212
From operations (derived)
+€2.3m
Net result for the year
+€816,045
Depreciation
+€460,415
Receivables after one year
+€1.1m
Stocks and contracts
-€17,706
Receivables within one year
+€33,917
Deferred charges and accrued income
-€12,426
Trade debts
+€38,238
Tax, wage and social debts
-€16,677
Other debts
+€486
Accrued charges and deferred income
-€24,602
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Current investments
+€50,000
Financing
-€350,617
Debts after one year
-€303,392
Current portion of long-term debt
+€11,747
Contributions, distributions and other
-€58,972
Cash 2025
€602,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,704,882 | €5,167,755 | +€462,873 | +9.8% |
| Fixed assets | 21/28 | €2,558,539 | €4,015,527 | +€1.5m | +56.9% |
| Intangible fixed assets | 21 | - | €2,627 | +€2,627 | |
| Tangible fixed assets | 22/27 | €2,551,139 | €4,005,500 | +€1.5m | +57.0% |
| Land and buildings | 22 | €521,957 | €497,361 | -€24,596 | -4.7% |
| Plant, machinery and equipment | 23 | €2,024,875 | €3,497,365 | +€1.5m | +72.7% |
| Furniture and vehicles | 24 | €4,307 | €10,774 | +€6,466 | +150% |
| Financial fixed assets | 28 | €7,400 | €7,400 | = | 0.0% |
| Current assets | 29/58 | €2,146,343 | €1,152,229 | -€994,114 | -46.3% |
| Amounts receivable after more than one year | 29 | €1,072,239 | €0 | -€1.1m | -100% |
| Other amounts receivable | 291 | €1,072,239 | €0 | -€1.1m | -100% |
| Stocks and contracts in progress | 3 | €122,196 | €139,901 | +€17,706 | +14.5% |
| Stocks | 30/36 | €122,196 | €139,901 | +€17,706 | +14.5% |
| Amounts receivable within one year | 40/41 | €112,711 | €78,794 | -€33,917 | -30.1% |
| Trade receivables | 40 | €35,956 | €42,380 | +€6,424 | +17.9% |
| Other amounts receivable | 41 | €76,755 | €36,414 | -€40,341 | -52.6% |
| Current investments | 50/53 | €300,000 | €250,000 | -€50,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €470,212 | €602,123 | +€131,911 | +28.1% |
| Deferred charges and accrued income | 490/1 | €68,985 | €81,411 | +€12,426 | +18.0% |
| Total equity and liabilities | 10/49 | €4,704,882 | €5,167,755 | +€462,873 | +9.8% |
| Equity | 10/15 | €2,434,925 | €3,191,998 | +€757,073 | +31.1% |
| Contributions | 10/11 | €4,267,034 | €4,267,034 | = | 0.0% |
| Capital | 10 | €4,267,034 | €4,267,034 | = | 0.0% |
| Issued capital | 100 | €4,436,780 | €4,436,780 | = | 0.0% |
| Uncalled capital | 101 | €169,745 | €169,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,138,803 | -€1,344,133 | +€794,670 | +37.2% |
| Investment grants | 15 | €306,694 | €269,097 | -€37,597 | -12.3% |
| Amounts payable | 17/49 | €2,269,957 | €1,975,758 | -€294,199 | -13.0% |
| Amounts payable after more than one year | 17 | €1,283,747 | €980,355 | -€303,392 | -23.6% |
| Financial debts | 170/4 | €1,283,747 | €980,355 | -€303,392 | -23.6% |
| Amounts payable within one year | 42/48 | €801,206 | €835,000 | +€33,794 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €183,392 | €195,139 | +€11,747 | +6.4% |
| Trade debts | 44 | €193,394 | €231,632 | +€38,238 | +19.8% |
| Suppliers | 440/4 | €193,394 | €231,632 | +€38,238 | +19.8% |
| Taxes, remuneration and social security | 45 | €98,995 | €82,318 | -€16,677 | -16.8% |
| Taxes | 450/3 | €19,968 | €7,940 | -€12,028 | -60.2% |
| Remuneration and social security | 454/9 | €79,027 | €74,378 | -€4,649 | -5.9% |
| Other amounts payable | 47/48 | €325,424 | €325,910 | +€486 | +0.1% |
| Accrued charges and deferred income | 492/3 | €185,004 | €160,403 | -€24,602 | -13.3% |
| Non-recurring operating income | 76A | - | €321,608 | +€321,608 | |
| Remuneration, social security and pensions | 62 | €456,821 | €482,166 | +€25,345 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329,546 | €460,415 | +€130,870 | +39.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €21,260 | €46,773 | +€25,513 | +120% |
| Non-recurring operating charges | 66A | - | €5,620 | +€5,620 | |
| Gross operating margin | 9900 | €1,785,535 | €1,810,651 | +€25,116 | +1.4% |
| Operating profit (loss) | 9901 | €977,909 | €815,677 | -€162,231 | -16.6% |
| Financial income | 75/76B | €53,178 | €59,062 | +€5,883 | +11.1% |
| Recurring financial income | 75 | €53,178 | €59,062 | +€5,883 | +11.1% |
| Financial charges | 65/66B | €97,538 | €53,157 | -€44,381 | -45.5% |
| Recurring financial charges | 65 | €97,538 | €53,157 | -€44,381 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €933,549 | €821,582 | -€111,967 | -12.0% |
| Income taxes | 67/77 | €7,531 | €5,537 | -€1,994 | -26.5% |
| Profit (loss) for the period | 9904 | €926,018 | €816,045 | -€109,974 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €926,018 | €816,045 | -€109,974 | -11.9% |
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 15 October 2026 via checked.be.