Hymas: 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.
Hymas
Largest movements
- Receivables within one year +€12,646
up €12,646 (+18.0%), from €70,179 to €82,825
- Cash +€11,927
up €11,927 (+1,612%), from €740 to €12,666
mainly Trade debts (+€19,085) and Other debts (+€15,745)
- Financial fixed assets +€6,000
new in 2024: €6,000
- Trade debts +€19,085
up €19,085 (+67.4%), from €28,325 to €47,410
- Other debts +€15,745
up €15,745 (+323%), from €4,871 to €20,616
- Tax, wage and social debts -€6,936
down €6,936 (-60.8%), from €11,416 to €4,479
- Reserves +€3,782
up €3,782 (+20.2%), from €18,747 to €22,529
- Gross operating margin -€18,827
down €18,827 (-72.5%), from €25,965 to €7,138
- Taxes -€5,077
down €5,077 (-78.0%), from €6,513 to €1,436
- Financial charges -€750
down €750 (-71.8%), from €1,045 to €294
- Financial income -€602
down €602 (-77.2%), from €779 to €177
- Depreciation +€357
up €357 (+51.2%), from €698 to €1,055
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 | €74,510 | €105,980 | +€31,470 | +42.2% |
| Fixed assets | 21/28 | €3,591 | €10,296 | +€6,705 | +187% |
| Tangible fixed assets | 22/27 | €3,591 | €4,296 | +€705 | +19.6% |
| Plant, machinery and equipment | 23 | €1,591 | €2,236 | +€645 | +40.6% |
| Furniture and vehicles | 24 | €2,000 | €2,060 | +€60 | +3.0% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €70,919 | €95,684 | +€24,765 | +34.9% |
| Amounts receivable within one year | 40/41 | €70,179 | €82,825 | +€12,646 | +18.0% |
| Trade receivables | 40 | €70,179 | €82,825 | +€12,646 | +18.0% |
| Cash at bank and in hand | 54/58 | €740 | €12,666 | +€11,927 | +1,612% |
| Deferred charges and accrued income | 490/1 | - | €192 | +€192 | |
| Total equity and liabilities | 10/49 | €74,510 | €105,980 | +€31,470 | +42.2% |
| Equity | 10/15 | €26,247 | €30,029 | +€3,782 | +14.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €18,747 | €22,529 | +€3,782 | +20.2% |
| Distributable reserves | 133 | €18,747 | €22,529 | +€3,782 | +20.2% |
| Amounts payable | 17/49 | €48,262 | €75,950 | +€27,688 | +57.4% |
| Amounts payable within one year | 42/48 | €48,262 | €75,950 | +€27,688 | +57.4% |
| Trade debts | 44 | €28,325 | €47,410 | +€19,085 | +67.4% |
| Suppliers | 440/4 | €28,325 | €47,410 | +€19,085 | +67.4% |
| Advances received on contracts in progress | 46 | €3,651 | €3,445 | -€206 | -5.6% |
| Taxes, remuneration and social security | 45 | €11,416 | €4,479 | -€6,936 | -60.8% |
| Taxes | 450/3 | €11,416 | €4,479 | -€6,936 | -60.8% |
| Other amounts payable | 47/48 | €4,871 | €20,616 | +€15,745 | +323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €1,055 | +€357 | +51.2% |
| Other operating charges | 640/8 | €897 | €748 | -€149 | -16.6% |
| Gross operating margin | 9900 | €25,965 | €7,138 | -€18,827 | -72.5% |
| Operating profit (loss) | 9901 | €24,370 | €5,335 | -€19,036 | -78.1% |
| Financial income | 75/76B | €779 | €177 | -€602 | -77.2% |
| Recurring financial income | 75 | €779 | €177 | -€602 | -77.2% |
| Financial charges | 65/66B | €1,045 | €294 | -€750 | -71.8% |
| Recurring financial charges | 65 | €1,045 | €294 | -€750 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €24,104 | €5,218 | -€18,887 | -78.4% |
| Income taxes | 67/77 | €6,513 | €1,436 | -€5,077 | -78.0% |
| Profit (loss) for the period | 9904 | €17,592 | €3,782 | -€13,810 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,592 | €3,782 | -€13,810 | -78.5% |
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 17 October 2026 via checked.be.