VAN HIMME LEASING: 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.
VAN HIMME LEASING
Largest movements
- Receivables within one year -€98,125
down €98,125 (-95.9%), from €102,360 to €4,235
of which Other amounts receivable: -€102,360
- Cash -€78,343
down €78,343 (-48.1%), from €162,721 to €84,378
mainly Contributions, distributions and other (-€300,000) and Investment in fixed assets (net) (-€17,228)
- Tangible fixed assets -€16,198
down €16,198 (-2.8%), from €572,669 to €556,471
- Profit (loss) carried forward -€195,736
down €195,736 (-39.7%), from €492,475 to €296,739
- Other operating charges +€11,172
up €11,172 (+2,224%), from €502 to €11,674
- Taxes -€2,859
down €2,859 (-7.6%), from €37,613 to €34,755
- Depreciation +€2,299
up €2,299 (+7.4%), from €31,127 to €33,426
- Gross operating margin +€1,928
up €1,928 (+1.1%), from €182,546 to €184,474
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 | €837,750 | €645,084 | -€192,666 | -23.0% |
| Fixed assets | 21/28 | €572,669 | €556,471 | -€16,198 | -2.8% |
| Tangible fixed assets | 22/27 | €572,669 | €556,471 | -€16,198 | -2.8% |
| Land and buildings | 22 | €572,669 | €556,471 | -€16,198 | -2.8% |
| Current assets | 29/58 | €265,081 | €88,613 | -€176,468 | -66.6% |
| Amounts receivable within one year | 40/41 | €102,360 | €4,235 | -€98,125 | -95.9% |
| Trade receivables | 40 | - | €4,235 | +€4,235 | |
| Other amounts receivable | 41 | €102,360 | - | -€102,360 | |
| Cash at bank and in hand | 54/58 | €162,721 | €84,378 | -€78,343 | -48.1% |
| Total equity and liabilities | 10/49 | €837,750 | €645,084 | -€192,666 | -23.0% |
| Equity | 10/15 | €833,475 | €637,739 | -€195,736 | -23.5% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,000 | €31,000 | = | 0.0% |
| Legal reserve | 130 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €492,475 | €296,739 | -€195,736 | -39.7% |
| Amounts payable | 17/49 | €4,275 | €7,346 | +€3,070 | +71.8% |
| Amounts payable within one year | 42/48 | €4,275 | €7,346 | +€3,070 | +71.8% |
| Trade debts | 44 | €118 | €120 | +€2 | +1.7% |
| Suppliers | 440/4 | €118 | €120 | +€2 | +1.7% |
| Taxes, remuneration and social security | 45 | €2,421 | €5,490 | +€3,068 | +127% |
| Taxes | 450/3 | €2,421 | €5,490 | +€3,068 | +127% |
| Other amounts payable | 47/48 | €1,736 | €1,736 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,127 | €33,426 | +€2,299 | +7.4% |
| Other operating charges | 640/8 | €502 | €11,674 | +€11,172 | +2,224% |
| Gross operating margin | 9900 | €182,546 | €184,474 | +€1,928 | +1.1% |
| Operating profit (loss) | 9901 | €150,916 | €139,374 | -€11,543 | -7.6% |
| Financial charges | 65/66B | €355 | €355 | -€0 | 0.0% |
| Recurring financial charges | 65 | €355 | €355 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €150,561 | €139,018 | -€11,543 | -7.7% |
| Income taxes | 67/77 | €37,613 | €34,755 | -€2,859 | -7.6% |
| Profit (loss) for the period | 9904 | €112,948 | €104,264 | -€8,684 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,948 | €104,264 | -€8,684 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.