HYMS: 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.
HYMS
Largest movements
- Cash +€29,334
up €29,334 (+40.8%), from €71,864 to €101,199
mainly Net result for the year (+€108,313) and Tax, wage and social debts (+€21,342)
- Tangible fixed assets +€7,607
up €7,607 (+133.2%), from €5,710 to €13,316
of which Plant, machinery and equipment: +€9,249
- Tax, wage and social debts +€21,342
up €21,342 (+103.7%), from €20,574 to €41,916
of which Taxes: +€14,724
- Other debts +€17,030
up €17,030 (+21.1%), from €80,860 to €97,890
- Gross operating margin +€38,244
up €38,244 (+36.2%), from €105,562 to €143,806
- Taxes +€6,283
up €6,283 (+26.7%), from €23,491 to €29,774
- Depreciation +€2,235
up €2,235 (+206.4%), from €1,083 to €3,318
- Financial charges +€1,506
up €1,506 (+236.8%), from €636 to €2,142
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.
Cash bridge derived
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 | €119,984 | €158,357 | +€38,372 | +32.0% |
| Fixed assets | 21/28 | €5,710 | €13,316 | +€7,607 | +133.2% |
| Tangible fixed assets | 22/27 | €5,710 | €13,316 | +€7,607 | +133.2% |
| Plant, machinery and equipment | 23 | - | €9,249 | +€9,249 | |
| Furniture and vehicles | 24 | €5,710 | €4,067 | -€1,642 | -28.8% |
| Current assets | 29/58 | €114,275 | €145,040 | +€30,765 | +26.9% |
| Amounts receivable within one year | 40/41 | €42,410 | €43,841 | +€1,431 | +3.4% |
| Trade receivables | 40 | €39,780 | €43,221 | +€3,441 | +8.6% |
| Other amounts receivable | 41 | €2,630 | €620 | -€2,010 | -76.4% |
| Cash at bank and in hand | 54/58 | €71,864 | €101,199 | +€29,334 | +40.8% |
| Total equity and liabilities | 10/49 | €119,984 | €158,357 | +€38,372 | +32.0% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €101,434 | €139,807 | +€38,372 | +37.8% |
| Amounts payable within one year | 42/48 | €101,434 | €139,807 | +€38,372 | +37.8% |
| Taxes, remuneration and social security | 45 | €20,574 | €41,916 | +€21,342 | +103.7% |
| Taxes | 450/3 | €20,574 | €35,298 | +€14,724 | +71.6% |
| Remuneration and social security | 454/9 | - | €6,618 | +€6,618 | |
| Other amounts payable | 47/48 | €80,860 | €97,890 | +€17,030 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €3,318 | +€2,235 | +206.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €105,562 | €143,806 | +€38,244 | +36.2% |
| Operating profit (loss) | 9901 | €104,092 | €140,088 | +€35,996 | +34.6% |
| Financial income | 75/76B | €812 | €140 | -€672 | -82.7% |
| Recurring financial income | 75 | €812 | €140 | -€672 | -82.7% |
| Financial charges | 65/66B | €636 | €2,142 | +€1,506 | +236.8% |
| Recurring financial charges | 65 | €636 | €2,142 | +€1,506 | +236.8% |
| Profit (loss) for the period before taxes | 9903 | €104,268 | €138,087 | +€33,818 | +32.4% |
| Income taxes | 67/77 | €23,491 | €29,774 | +€6,283 | +26.7% |
| Profit (loss) for the period | 9904 | €80,777 | €108,313 | +€27,536 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,777 | €108,313 | +€27,536 | +34.1% |
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 9 October 2026 via checked.be.