IHM: what changed
Two fiscal 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.
IHM
Largest movements
- Tangible fixed assets -€6,762
down €6,762 (-11.0%), from €61,483 to €54,721
- Receivables within one year +€797
up €797 (+30.4%), from €2,620 to €3,417
- Total equity and liabilities -€5,937
down €5,937 (-9.3%), from €64,142 to €58,206
of which Equity: -€20,986
- Purchases and services +€4,540
new in 2021: €4,540
- Depreciation +€3,273
up €3,273 (+89.9%), from €3,641 to €6,914
- Gross operating margin -€2,604
down €2,604 (-596.6%), from -€436 to -€3,040
- Financial income +€152
new in 2021: €152
of which Financial income: +€152
- Financial charges +€81
new in 2021: €81
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,142 | €58,206 | -€5,937 | -9.3% |
| Fixed assets | 21/28 | €61,483 | €54,721 | -€6,762 | -11.0% |
| Tangible fixed assets | 22/27 | €61,483 | €54,721 | -€6,762 | -11.0% |
| Plant, machinery and equipment | 23 | - | €4,752 | +€4,752 | |
| Other tangible fixed assets | 26 | - | €49,969 | +€49,969 | |
| Current assets | 29/58 | €2,659 | €3,484 | +€825 | +31.0% |
| Amounts receivable within one year | 40/41 | €2,620 | €3,417 | +€797 | +30.4% |
| Other amounts receivable | 41 | - | €3,417 | +€3,417 | |
| Cash at bank and in hand | 54/58 | €39 | €67 | +€28 | +73.0% |
| Total equity and liabilities | 10/49 | €64,142 | €58,206 | -€5,937 | -9.3% |
| Equity | 10/15 | €27,144 | €6,158 | -€20,986 | -77.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | - | €30,000 | +€30,000 | |
| Issued capital | 100 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | -€13,959 | -€23,842 | -€9,883 | -70.8% |
| Amounts payable | 17/49 | €48,102 | €52,048 | +€3,946 | +8.2% |
| Amounts payable within one year | 42/48 | €48,102 | €52,048 | +€3,946 | +8.2% |
| Trade debts | 44 | €32,597 | - | -€32,597 | |
| Taxes, remuneration and social security | 45 | - | €579 | +€579 | |
| Taxes | 450/3 | - | €28 | +€28 | |
| Remuneration and social security | 454/9 | - | €550 | +€550 | |
| Other amounts payable | 47/48 | - | €51,469 | +€51,469 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,540 | +€4,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €6,914 | +€3,273 | +89.9% |
| Gross operating margin | 9900 | -€436 | -€3,040 | -€2,604 | -596.6% |
| Operating profit (loss) | 9901 | -€10,964 | -€9,954 | +€1,010 | +9.2% |
| Financial income | 75/76B | - | €152 | +€152 | |
| Recurring financial income | 75 | - | €152 | +€152 | |
| Non-recurring financial income | 76B | - | €152 | +€152 | |
| Financial charges | 65/66B | - | €81 | +€81 | |
| Recurring financial charges | 65 | €139 | €81 | -€58 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,103 | -€9,883 | +€1,220 | +11.0% |
| Profit (loss) for the period | 9904 | -€11,103 | -€9,883 | +€1,220 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,103 | -€9,883 | +€1,220 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.