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HUMA

Active Private limited companyfounded 2001active for 24 yearsLauwestraat 59, 8560 WevelgemKBO/BCE: BE 0476.468.156 subsidiary of FLEGO#4 company by equity in Wevelgem, Accommodation and food service sector
HUMA
Financial year 2025
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Annual accounts 2025

abbreviated format, filed on 31-10-2025, on the day of the deadline
Gross margin
€952,574
▼ 19.4%
Operating result
-€30,823
▼ €188,009
Loss
-€63,637
▼ €199,096
Working capital
-€380,379
▼ €15,944
Solvency
33.6%
▼ 11.1 percentage points
Current ratio
0.57
▲ 0.14

Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €2.2m. Estimated: probably between €2.1m and €3.1m.

In the rankings #4 company by equity in Wevelgem, Accommodation and food service sector#5 company by total assets in Wevelgem, Accommodation and food service sector#9 employer in West Flanders, Food and beverage service sector

Balance sheet

balance sheet total €1.4m on 31-03-2025
What the company ownsHow it is paid for

Change in equityin euro

Change in cashin euro

Position in the sector

Compare with sector

Solvency33.6%

Higher than 54% of 4,810 companies in 2025.

Current ratio0.57

Higher than 25% of 4,713 companies in 2025.

Return on assets-4.7%

Higher than 23% of 4,737 companies in 2025.

HUMA Middle half of the sector 80% of the sector Abbreviated accounts in food and beverage service (NACE 56)

Net result: bottom quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: bottom quarter · Staff: top quarter

Staff

Staff cost per FTE€17,842

Staff costs divided by the average number of full-time equivalents.

Joined and left-34

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend202520242023202220212020201920182017201520142013201220112010200920082007
Balance sheet: assets
Total assets20/58 1.4m1.2m1.3m589,103430,192636,060577,676681,965624,392778,58680,83732,68711,7571,84112,71026,164101,884101,833
Fixed assets21/28 854,254887,659819,307374,999300,048459,657274,204259,484342,67397,284----7,02314,04659,51763,622
Tangible fixed assets22/27 854,254887,659819,307374,999300,048459,657274,204259,484342,67397,284----7,02314,04659,51763,622
Land and buildings22 623,643638,987511,443234,703213,727315,669216,131217,991296,783--------1,771
Plant, machinery and equipment23 226,107245,978306,421137,49782,848140,63752,29836,35339,27097,284------4,1047,665
Furniture and vehicles24 4,5052,6931,4432,7993,4733,3515,7765,1416,620-----7,02314,04632,45034,097
Other tangible fixed assets26 ----------------22,96320,089
Current assets29/58 509,525281,252465,699214,105130,145176,403303,472422,481281,718681,30280,83732,68711,7571,8415,68712,11842,36738,211
Stocks and contracts in progress3 7,9446,8339,5517,95920,94442,94644,79048,10538,88540,705-----6006,3839,763
Stocks30/36 7,9446,8339,5517,95920,94442,94644,79048,10538,88540,705-----6006,3839,763
Amounts receivable within one year40/41 437,498228,113416,530168,80394,079119,297230,403359,054182,972637,16780,21828,26911,396445,19710,78219,93120,135
Trade receivables40 88,07195,197201,201122,16142,44254,88448,10363,57051,572108,3942,86028,26711,000201,86010,46619,37119,544
Other amounts receivable41 349,427132,916215,32946,64251,63764,412182,300295,484131,400528,77377,3582396243,337316560591
Cash at bank and in hand54/58 8,94734,19130,22336,62214,00114,16024,43915,32328,0043,4306204,4193611,79649073616,0538,313
Deferred charges and accrued income490/1 55,13512,1159,3957221,121-3,840-31,857---------
Balance sheet: equity and liabilities
Total equity and liabilities10/49 1.4m1.2m1.3m589,103430,192636,060577,676681,965624,392778,58680,83732,68711,7571,84112,71026,164101,884101,833
Equity10/15 458,876522,513387,05333,151-269,16540,31845,67321,6102,075-4,480-46,671-53,515-74,043-91,217-91,154-56,7945,8358,839
Contributions10/11 18,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,600
Issued capital100 -----18,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,600
Reserves13 440,276503,913220,011220,0111,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,860
Non-distributable reserves130/1 -01,8601,8601,860-------------
Legal reserve130 -----1,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,860
Reserves not available under the articles1311 -01,8601,8601,860-------------
Tax-exempt reserves132 0218,151218,151218,151--------------
Distributable reserves133 440,276285,762----------------
Profit (loss) carried forward14 -0148,442-205,460-289,62519,85825,2131,150-18,385-24,940-67,131-73,975-94,503-111,677-111,614-77,254-14,625-11,621
Amounts payable17/49 904,904646,399897,953555,953699,358595,742532,003660,356622,317783,067127,50986,20385,80093,057103,86482,95896,04992,994
Amounts payable after more than one year17 -----------2244,1818,55012,299-17,44523,594
Financial debts170/4 -----------2244,1818,55012,299-17,44523,594
Amounts payable within one year42/48 889,904645,687897,953555,953699,358595,742532,003660,356622,317783,067127,50985,61581,61984,50890,96181,29376,86369,400
Current portion of amounts payable after more than one year42 ----------5364,3694,3863,7493,536-6,1505,839
Financial debts43 --------------13,76124,6988,485-
Credit institutions430/8 --------------13,76124,6988,485-
Trade debts44 722,224489,837686,310288,525358,960286,873258,690269,722282,035510,37633,6198,7831264216,49717,53415,03321,026
Suppliers440/4 722,224489,837686,310288,525358,960286,873258,690269,722282,035510,37633,6198,7831264216,49717,53415,03321,026
Advances received on contracts in progress46 140,01292,702116,198200,764241,436187,320148,602132,618117,26755,510------4,10019,812
Taxes, remuneration and social security45 27,66763,14995,44553,07898,729108,007119,612160,906149,22646,5997,5545,837-17,21712,58318,63723,09517,456
Taxes450/3 8421,34010,7189,89518,5399,46915,29643,95132,630-5,240381-9,2258275,58115,65110,085
Remuneration and social security454/9 26,82661,80984,72743,18380,19098,538104,316116,955116,59646,5992,3145,456-7,99311,75613,0567,4447,371
Other amounts payable47/48 ---13,58623313,5425,10097,10973,790170,58285,80066,62577,10863,49944,58420,42420,0005,267
Accrued charges and deferred income492/3 15,000711---------364--6041,6651,741-
Income statement
Non-recurring operating income76A --------------821,310--
Gross operating margin9900 952,5741.2m1.4m683,66822,6831.1m949,0161.0m1.2m773,37259,93991,65012,56539,87164,371-16,84972,19679,684
Remuneration, social security and pensions62 761,848750,150827,303473,441130,404889,663795,080899,2681.0m621,06153,71570,712-6,01129,78285,54921,47045,18641,259
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 215,957272,120187,764107,004172,262192,037122,79798,861204,85397,284---7,0237,0237,02321,30425,430
Other operating charges640/8 5,5921,86910,62010,32826,25316,4868,4382,43618,85425,960348-4167461,1871,1326,24310,514
Non-recurring operating charges66A ---------------12,510--
Operating profit (loss)9901 -30,823157,186350,66492,896-306,236-3,72022,70132,252-6,21329,0675,87620,93718,1602,320-29,388-46,474-5372,481
Financial income75/76B 1,99535917,986222,7114,2666,7578,44019,93012,64116,6161,496234-601021001,063231
Recurring financial income75 1,99535916,9024,5604,2666,7578,44019,93012,64116,6161,496234-601021001,063231
Non-recurring financial income76B -01,084218,151--------------
Financial charges65/66B 34,80922,18014,27612,8887,1157,9456,86522,423-2,8943,4935286439872,4425,1565,0223,1054,430
Recurring financial charges65 34,80914,21814,27610,3597,1157,9456,86522,423-2,8943,4935286439872,4425,1565,0223,1054,430
Non-recurring financial charges66B 07,962-2,529--------------
Profit (loss) for the period before taxes9903 -63,637135,365354,375302,718-309,086-4,90724,27629,7599,32242,1916,84420,52817,173-62-34,360-62,596-2,579-1,718
Income taxes67/77 0-9547340239844721310,2242,767------334259,207
Profit (loss) for the period9904 -63,637135,459353,902302,316-309,484-5,35424,06319,5356,55542,1916,84420,52817,173-62-34,360-62,629-3,004-10,925
Transfer to tax-exempt reserves689 ---218,151--------------
Profit (loss) for the period to be appropriated9905 -63,637135,459353,90284,165-309,484-5,35424,06319,5356,55542,1916,84420,52817,173-62-34,360-62,629-3,004-10,925
Appropriation of the result
Profit (loss) to be appropriated9906 -63,637283,902148,442-205,460-289,62519,85825,2131,150-18,385-24,940-67,131-73,975-94,503-111,677-111,614-77,254-14,625-11,621
Profit (loss) brought forward from the previous period14P 0148,442-205,460-289,625--------------
Transfer from equity791/2 63,637-----------------
Transfer to equity691/2 0283,902----------------
To other reserves6921 0283,902----------------
Social balance sheet
Average staff (FTE)9087 42.774.710473.230.3127.6113.5109.359.717.622.2-0.72.51.26.24.8
Hours worked1013 19,16736,73146,31928,2888,25650,58346,33450,01031,84117,2412,7173,754-1,3644,5889952,0762,100
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 5 older financial years (2002-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2025 (PDF), filed on 31-10-2025.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
31-03-2025 abbreviated format 31-10-2025 2025-00560310 PDF
31-03-2024 abbreviated format 31-10-2024 2024-00524939 PDF
28-02-2023 abbreviated format 10-10-2023 2023-00483303 PDF
28-02-2022 abbreviated format 27-10-2022 2022-20476874 PDF
28-02-2021 abbreviated format 19-08-2021 2021-50200277 PDF
29-02-2020 abbreviated format 29-09-2020 2020-57000025 PDF
28-02-2019 abbreviated format 25-09-2019 2019-65700291 PDF
28-02-2018 abbreviated format 27-09-2018 2018-65800360 PDF
28-02-2017 abbreviated format 31-10-2017 2017-68700260 PDF
31-12-2015 abbreviated format 30-08-2016 2016-52400415 PDF
31-12-2014 abbreviated format 29-06-2015 2015-23400456 PDF
31-12-2013 abbreviated format 07-08-2014 2014-40500137 PDF
31-12-2012 abbreviated format 28-08-2013 2013-51000269 PDF
31-12-2011 abbreviated format 05-07-2012 2012-26800430 PDF
31-12-2010 abbreviated format 29-06-2011 2011-23100520 PDF
31-12-2009 abbreviated format 02-07-2010 2010-26200445 PDF
31-12-2008 full format 29-06-2009 2009-31700383 PDF
31-12-2007 abbreviated format 01-07-2008 2008-33400305 PDF
31-12-2006 abbreviated format 25-09-2007 2007-73200038 PDF
31-12-2005 abbreviated format 22-08-2006 2006-65303105 PDF
31-12-2004 abbreviated format 29-09-2005 2005-76301833 PDF
31-12-2003 abbreviated format 13-10-2004 2004-73400095 PDF
31-12-2002 abbreviated format 20-10-2003 2003-75302271 PDF

Subsidies and aid

Flemish government 2023 to 2025, 2 entries, €19,542 awarded, €19,542 paid

Logiessubsidie: steun voor erkend toeristisch logies
€19,542
Year Entries AwardedPaid
2025 1 €0€19,542
2023 1 €19,542€0

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend202520242023202220212020201920182017201520142013201220112010200920082007
EBITDA 185,134429,306538,428199,900-133,974188,317145,498131,112198,641126,351---9,342-22,365-39,45120,76727,911
Cash flow 152,320407,580541,666409,320-137,222186,683146,860118,396211,408139,474---6,960-27,337-55,60618,30014,505
Investment in fixed assets (approximation) 182,552340,471632,073181,95512,653377,490137,51715,671450,243194,568----001,54717,19948,154
Change in cash -25,2443,968-6,39922,621-159-10,2799,117-12,682-2,811-3,7994,058-1,4351,306-246-15,3177,740-
Working capital -380,379-364,435-432,254-341,848-569,213-419,339-228,531-237,874-340,599-101,764-46,671-52,927-69,863-82,667-85,274-69,175-34,496-31,189
Solvency 33.6%44.7%30.1%5.6%-62.6%6.3%7.9%3.2%0.3%-0.6%-57.7%-163.7%-629.8%--717.2%-217.1%5.7%8.7%
Current ratio 0.570.440.520.390.190.300.570.640.450.870.630.380.14-0.060.150.550.55
Quick ratio 0.560.430.510.370.160.220.490.570.390.820.630.380.14-0.060.140.470.41
Debt to equity 1.971.242.3216.77-14.7811.6530.56--------16.4610.52
ROE -13.9%25.9%91.4%911.9%--13.3%52.7%90.4%316.0%--------51.5%-123.6%
ROA -4.7%11.6%27.5%51.3%-71.9%-0.8%4.2%2.9%1.0%5.4%8.5%62.8%146.1%--270.3%-239.4%-2.9%-10.7%
Interest coverage 5.3230.1937.7219.30--------------

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item31-03-202531-03-202428-02-202328-02-2022
Employees at the balance-sheet date5401212
full-time3391012
part-time212-
in full-time equivalents4.339.510.912
Average over the year, in full-time equivalents42.774.710473.2
On a permanent contract5401212
Joined127209239212
Left1611,181239207

Source: social balance sheet in the 2022 to 2025 annual accounts

Investments

fixed assets acquired
Item31-03-202531-03-202428-02-202328-02-2022
Tangible fixed assets€182,552€340,471€632,073€181,955
Depreciation and write-downs of the year€215,957€272,120€187,764€107,004

Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)

Insights on HUMA

The operating result for 2025 is a loss of €30,823, after a profit of €157,186 in 2024. It is the lowest result since 2021.

Debt's share of the balance-sheet total rises from 55.3% to 66.4%. Equity is lower and debt is higher.

Large changes and their cause
  • 2024 Net result -62% on 2023. This financial year ran 13 months, the previous one 12.

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