HAUMAN: 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.
HAUMAN
Largest movements
- Stocks and contracts +€17,874
up €17,874 (+13.2%), from €135,287 to €153,161
- Receivables within one year -€3,690
down €3,690 (-79.8%), from €4,625 to €935
of which Other amounts receivable: -€3,508
- Cash +€2,554
up €2,554 (+24.5%), from €10,408 to €12,963
mainly Net result for the year (+€97,269) and Receivables within one year (+€3,690)
- Tangible fixed assets -€1,882
down €1,882 (-69.7%), from €2,701 to €819
of which Furniture and vehicles: -€947
- Profit (loss) carried forward +€97,269
up €97,269 (+23.1%), from -€420,366 to -€323,097
- Short-term financial debts -€68,763
down €68,763 (-93.4%), from €73,617 to €4,854
- Debts after one year -€8,510
down €8,510 (-44.6%), from €19,092 to €10,583
of which Financial debts: -€8,467
- Trade debts -€5,613
down €5,613 (-18.5%), from €30,321 to €24,708
- Tax, wage and social debts +€2,536
up €2,536 (+7.5%), from €33,637 to €36,172
of which Taxes: +€2,158
- Financial income +€69,979
up €69,979 (+7,644%), from €915 to €70,895
- Gross operating margin +€40,323
up €40,323 (+54.7%), from €73,739 to €114,062
- Staff costs +€8,397
up €8,397 (+12.1%), from €69,469 to €77,866
- Financial charges -€2,386
down €2,386 (-28.3%), from €8,418 to €6,032
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 | €155,221 | €170,396 | +€15,175 | +9.8% |
| Fixed assets | 21/28 | €2,701 | €819 | -€1,882 | -69.7% |
| Tangible fixed assets | 22/27 | €2,701 | €819 | -€1,882 | -69.7% |
| Plant, machinery and equipment | 23 | €955 | €457 | -€498 | -52.1% |
| Furniture and vehicles | 24 | €1,309 | €362 | -€947 | -72.3% |
| Other tangible fixed assets | 26 | €438 | - | -€438 | |
| Current assets | 29/58 | €152,520 | €169,577 | +€17,057 | +11.2% |
| Stocks and contracts in progress | 3 | €135,287 | €153,161 | +€17,874 | +13.2% |
| Stocks | 30/36 | €135,287 | €153,161 | +€17,874 | +13.2% |
| Amounts receivable within one year | 40/41 | €4,625 | €935 | -€3,690 | -79.8% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €4,444 | €935 | -€3,508 | -79.0% |
| Cash at bank and in hand | 54/58 | €10,408 | €12,963 | +€2,554 | +24.5% |
| Deferred charges and accrued income | 490/1 | €2,199 | €2,518 | +€319 | +14.5% |
| Total equity and liabilities | 10/49 | €155,221 | €170,396 | +€15,175 | +9.8% |
| Equity | 10/15 | -€71,880 | €25,389 | +€97,269 | |
| Contributions | 10/11 | €345,000 | €345,000 | = | 0.0% |
| Reserves | 13 | €3,486 | €3,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,486 | €1,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€420,366 | -€323,097 | +€97,269 | +23.1% |
| Amounts payable | 17/49 | €227,101 | €145,007 | -€82,094 | -36.1% |
| Amounts payable after more than one year | 17 | €19,092 | €10,583 | -€8,510 | -44.6% |
| Financial debts | 170/4 | €19,049 | €10,583 | -€8,467 | -44.4% |
| Other amounts payable | 178/9 | €43 | - | -€43 | |
| Amounts payable within one year | 42/48 | €202,814 | €131,179 | -€71,635 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €8,467 | €8,467 | = | 0.0% |
| Financial debts | 43 | €73,617 | €4,854 | -€68,763 | -93.4% |
| Credit institutions | 430/8 | €73,617 | €4,854 | -€68,763 | -93.4% |
| Trade debts | 44 | €30,321 | €24,708 | -€5,613 | -18.5% |
| Suppliers | 440/4 | €30,321 | €24,708 | -€5,613 | -18.5% |
| Taxes, remuneration and social security | 45 | €33,637 | €36,172 | +€2,536 | +7.5% |
| Taxes | 450/3 | €23,219 | €25,377 | +€2,158 | +9.3% |
| Remuneration and social security | 454/9 | €10,418 | €10,795 | +€377 | +3.6% |
| Other amounts payable | 47/48 | €56,773 | €56,978 | +€205 | +0.4% |
| Accrued charges and deferred income | 492/3 | €5,194 | €3,245 | -€1,949 | -37.5% |
| Remuneration, social security and pensions | 62 | €69,469 | €77,866 | +€8,397 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,405 | €1,882 | -€523 | -21.7% |
| Other operating charges | 640/8 | €1,406 | €1,759 | +€352 | +25.0% |
| Gross operating margin | 9900 | €73,739 | €114,062 | +€40,323 | +54.7% |
| Operating profit (loss) | 9901 | €458 | €32,556 | +€32,097 | +7,003% |
| Financial income | 75/76B | €915 | €70,895 | +€69,979 | +7,644% |
| Recurring financial income | 75 | €915 | €70,895 | +€69,979 | +7,644% |
| Financial charges | 65/66B | €8,418 | €6,032 | -€2,386 | -28.3% |
| Recurring financial charges | 65 | €8,418 | €6,032 | -€2,386 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,044 | €97,419 | +€104,463 | |
| Income taxes | 67/77 | €156 | €149 | -€6 | -4.0% |
| Profit (loss) for the period | 9904 | -€7,200 | €97,269 | +€104,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,200 | €97,269 | +€104,469 |
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 19 October 2026 via checked.be.