HYMABUILD: 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.
HYMABUILD
Largest movements
- Tangible fixed assets -€74,261
down €74,261 (-3.8%), from €2.0m to €1.9m
- Receivables within one year -€20,340
down €20,340 (-93.6%), from €21,728 to €1,387
- Debts after one year -€168,333
down €168,333 (-16.2%), from €1.0m to €872,112
- Profit (loss) carried forward +€107,458
up €107,458 (+41.4%), from €259,770 to €367,227
- Financial charges -€5,805
down €5,805 (-21.9%), from €26,451 to €20,645
- Gross operating margin +€3,460
up €3,460 (+1.4%), from €249,124 to €252,584
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 | €2,033,963 | €1,952,631 | -€81,332 | -4.0% |
| Fixed assets | 21/28 | €1,952,889 | €1,878,628 | -€74,261 | -3.8% |
| Tangible fixed assets | 22/27 | €1,952,889 | €1,878,628 | -€74,261 | -3.8% |
| Land and buildings | 22 | €1,952,889 | €1,878,628 | -€74,261 | -3.8% |
| Current assets | 29/58 | €81,074 | €74,003 | -€7,071 | -8.7% |
| Amounts receivable within one year | 40/41 | €21,728 | €1,387 | -€20,340 | -93.6% |
| Other amounts receivable | 41 | €21,728 | €1,387 | -€20,340 | -93.6% |
| Cash at bank and in hand | 54/58 | €59,347 | €72,616 | +€13,269 | +22.4% |
| Total equity and liabilities | 10/49 | €2,033,963 | €1,952,631 | -€81,332 | -4.0% |
| Equity | 10/15 | €379,770 | €487,227 | +€107,458 | +28.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,770 | €367,227 | +€107,458 | +41.4% |
| Amounts payable | 17/49 | €1,654,193 | €1,465,404 | -€188,789 | -11.4% |
| Amounts payable after more than one year | 17 | €1,040,445 | €872,112 | -€168,333 | -16.2% |
| Financial debts | 170/4 | €1,040,445 | €872,112 | -€168,333 | -16.2% |
| Amounts payable within one year | 42/48 | €613,683 | €593,225 | -€20,457 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €158,025 | €155,168 | -€2,857 | -1.8% |
| Trade debts | 44 | €499 | €499 | = | 0.0% |
| Suppliers | 440/4 | €499 | €499 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €94 | €819 | +€725 | +769% |
| Taxes | 450/3 | €94 | €819 | +€725 | +769% |
| Other amounts payable | 47/48 | €455,065 | €436,740 | -€18,325 | -4.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €4,027 | +€4,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,261 | €74,261 | = | 0.0% |
| Other operating charges | 640/8 | €13,943 | €14,401 | +€459 | +3.3% |
| Gross operating margin | 9900 | €249,124 | €252,584 | +€3,460 | +1.4% |
| Operating profit (loss) | 9901 | €160,920 | €163,922 | +€3,002 | +1.9% |
| Financial charges | 65/66B | €26,451 | €20,645 | -€5,805 | -21.9% |
| Recurring financial charges | 65 | €26,451 | €20,645 | -€5,805 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €134,470 | €143,277 | +€8,807 | +6.5% |
| Income taxes | 67/77 | €33,668 | €35,819 | +€2,152 | +6.4% |
| Profit (loss) for the period | 9904 | €100,802 | €107,458 | +€6,655 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,802 | €107,458 | +€6,655 | +6.6% |
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 19 October 2026 via checked.be.