VAN HIMME: 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.
VAN HIMME
Largest movements
- Current investments +€432,807
up €432,807 (+19.0%), from €2.3m to €2.7m
- Tangible fixed assets +€399,661
up €399,661 (+7.0%), from €5.7m to €6.1m
of which Land and buildings: +€437,572
- Cash +€104,969
up €104,969 (+107.2%), from €97,922 to €202,891
mainly Other debts (+€872,640) and Net result for the year (+€142,843)
- Receivables within one year +€102,334
up €102,334 (+1195.7%), from €8,558 to €110,892
- Other debts +€872,640
up €872,640 (+27.3%), from €3.2m to €4.1m
- Reserves +€142,843
up €142,843 (+3.0%), from €4.8m to €4.9m
of which Distributable reserves: +€142,843
- Financial income +€420,709
up €420,709 (+487.9%), from €86,225 to €506,934
of which Non-recurring financial income: +€400,449
- Financial charges +€20,008
up €20,008 (+11.7%), from €171,304 to €191,312
- Depreciation +€18,207
up €18,207 (+17.2%), from €106,013 to €124,220
- Gross operating margin +€5,292
up €5,292 (+17.4%), from -€30,355 to -€25,062
- Taxes +€3,523
up €3,523 (+176.3%), from €1,998 to €5,520
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 | €8,107,191 | €9,146,733 | +€1.0m | +12.8% |
| Fixed assets | 21/28 | €5,716,906 | €6,116,567 | +€399,661 | +7.0% |
| Tangible fixed assets | 22/27 | €5,716,906 | €6,116,567 | +€399,661 | +7.0% |
| Land and buildings | 22 | €5,572,952 | €6,010,523 | +€437,572 | +7.9% |
| Furniture and vehicles | 24 | €143,954 | €106,043 | -€37,911 | -26.3% |
| Current assets | 29/58 | €2,390,285 | €3,030,167 | +€639,882 | +26.8% |
| Amounts receivable within one year | 40/41 | €8,558 | €110,892 | +€102,334 | +1195.7% |
| Other amounts receivable | 41 | €8,558 | €110,892 | +€102,334 | +1195.7% |
| Current investments | 50/53 | €2,283,055 | €2,715,862 | +€432,807 | +19.0% |
| Cash at bank and in hand | 54/58 | €97,922 | €202,891 | +€104,969 | +107.2% |
| Deferred charges and accrued income | 490/1 | €750 | €522 | -€228 | -30.4% |
| Total equity and liabilities | 10/49 | €8,107,191 | €9,146,733 | +€1.0m | +12.8% |
| Equity | 10/15 | €4,847,538 | €4,990,381 | +€142,843 | +2.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €4,786,038 | €4,928,881 | +€142,843 | +3.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €4,779,888 | €4,922,731 | +€142,843 | +3.0% |
| Amounts payable | 17/49 | €3,259,652 | €4,156,352 | +€896,700 | +27.5% |
| Amounts payable within one year | 42/48 | €3,232,934 | €4,080,211 | +€847,277 | +26.2% |
| Trade debts | 44 | €27,200 | €4,581 | -€22,619 | -83.2% |
| Suppliers | 440/4 | €27,200 | €4,581 | -€22,619 | -83.2% |
| Taxes, remuneration and social security | 45 | €4,243 | €1,499 | -€2,744 | -64.7% |
| Taxes | 450/3 | €236 | €333 | +€97 | +41.0% |
| Remuneration and social security | 454/9 | €4,007 | €1,166 | -€2,841 | -70.9% |
| Other amounts payable | 47/48 | €3,201,491 | €4,074,131 | +€872,640 | +27.3% |
| Accrued charges and deferred income | 492/3 | €26,718 | €76,141 | +€49,423 | +185.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,013 | €124,220 | +€18,207 | +17.2% |
| Other operating charges | 640/8 | €16,455 | €17,975 | +€1,521 | +9.2% |
| Gross operating margin | 9900 | -€30,355 | -€25,062 | +€5,292 | +17.4% |
| Operating profit (loss) | 9901 | -€152,823 | -€167,258 | -€14,435 | -9.4% |
| Financial income | 75/76B | €86,225 | €506,934 | +€420,709 | +487.9% |
| Recurring financial income | 75 | €30,649 | €50,909 | +€20,260 | +66.1% |
| Non-recurring financial income | 76B | €55,576 | €456,025 | +€400,449 | +720.5% |
| Financial charges | 65/66B | €171,304 | €191,312 | +€20,008 | +11.7% |
| Recurring financial charges | 65 | €171,304 | €191,312 | +€20,008 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€237,902 | €148,363 | +€386,265 | |
| Income taxes | 67/77 | €1,998 | €5,520 | +€3,523 | +176.3% |
| Profit (loss) for the period | 9904 | -€239,900 | €142,843 | +€382,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€239,900 | €142,843 | +€382,743 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.