HAUMÉA: 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.
HAUMÉA
Largest movements
- Cash +€25,379
up €25,379 (+1344.1%), from €1,888 to €27,267
mainly Net result for the year (+€20,106) and Depreciation (+€19,174)
- Tangible fixed assets +€15,072
up €15,072 (+40.5%), from €37,199 to €52,271
of which Plant, machinery and equipment: +€9,991
- Receivables within one year -€6,432
down €6,432 (-26.8%), from €24,010 to €17,577
of which Trade receivables: -€11,041
- Intangible fixed assets +€2,542
new in 2025: €2,542
- Profit (loss) carried forward +€20,106
up €20,106 (+139.1%), from €14,452 to €34,558
- Current portion of long-term debt +€12,451
up €12,451 (+163.0%), from €7,638 to €20,089
- Trade debts +€9,965
up €9,965 (+667.1%), from €1,494 to €11,459
- Debts after one year -€8,089
down €8,089 (-34.6%), from €23,410 to €15,321
- Tax, wage and social debts +€2,557
up €2,557 (+29.1%), from €8,797 to €11,354
- Gross operating margin +€11,438
up €11,438 (+30.1%), from €38,002 to €49,440
- Depreciation +€7,404
up €7,404 (+62.9%), from €11,769 to €19,174
- Other operating charges -€2,798
down €2,798 (-74.0%), from €3,781 to €983
- Taxes +€2,084
up €2,084 (+39.3%), from €5,307 to €7,392
- Financial charges -€693
down €693 (-25.7%), from €2,692 to €2,000
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 | €65,790 | €103,085 | +€37,294 | +56.7% |
| Fixed assets | 21/28 | €37,449 | €55,063 | +€17,614 | +47.0% |
| Intangible fixed assets | 21 | - | €2,542 | +€2,542 | |
| Tangible fixed assets | 22/27 | €37,199 | €52,271 | +€15,072 | +40.5% |
| Plant, machinery and equipment | 23 | €33,554 | €43,546 | +€9,991 | +29.8% |
| Furniture and vehicles | 24 | €3,645 | €8,726 | +€5,081 | +139.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €28,341 | €48,022 | +€19,680 | +69.4% |
| Amounts receivable within one year | 40/41 | €24,010 | €17,577 | -€6,432 | -26.8% |
| Trade receivables | 40 | €24,010 | €12,969 | -€11,041 | -46.0% |
| Other amounts receivable | 41 | - | €4,608 | +€4,608 | |
| Cash at bank and in hand | 54/58 | €1,888 | €27,267 | +€25,379 | +1344.1% |
| Deferred charges and accrued income | 490/1 | €2,443 | €3,177 | +€734 | +30.0% |
| Total equity and liabilities | 10/49 | €65,790 | €103,085 | +€37,294 | +56.7% |
| Equity | 10/15 | €24,452 | €44,558 | +€20,106 | +82.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,452 | €34,558 | +€20,106 | +139.1% |
| Amounts payable | 17/49 | €41,339 | €58,527 | +€17,188 | +41.6% |
| Amounts payable after more than one year | 17 | €23,410 | €15,321 | -€8,089 | -34.6% |
| Financial debts | 170/4 | €23,410 | €15,321 | -€8,089 | -34.6% |
| Amounts payable within one year | 42/48 | €17,928 | €42,935 | +€25,006 | +139.5% |
| Current portion of amounts payable after more than one year | 42 | €7,638 | €20,089 | +€12,451 | +163.0% |
| Trade debts | 44 | €1,494 | €11,459 | +€9,965 | +667.1% |
| Suppliers | 440/4 | €1,494 | €11,459 | +€9,965 | +667.1% |
| Taxes, remuneration and social security | 45 | €8,797 | €11,354 | +€2,557 | +29.1% |
| Taxes | 450/3 | €8,797 | €11,354 | +€2,557 | +29.1% |
| Other amounts payable | 47/48 | - | €33 | +€33 | |
| Accrued charges and deferred income | 492/3 | - | €271 | +€271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,769 | €19,174 | +€7,404 | +62.9% |
| Other operating charges | 640/8 | €3,781 | €983 | -€2,798 | -74.0% |
| Gross operating margin | 9900 | €38,002 | €49,440 | +€11,438 | +30.1% |
| Operating profit (loss) | 9901 | €22,451 | €29,283 | +€6,832 | +30.4% |
| Financial income | 75/76B | €0 | €214 | +€214 | +2138300.0% |
| Recurring financial income | 75 | €0 | €214 | +€214 | +2138300.0% |
| Financial charges | 65/66B | €2,692 | €2,000 | -€693 | -25.7% |
| Recurring financial charges | 65 | €2,692 | €2,000 | -€693 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €19,759 | €27,497 | +€7,738 | +39.2% |
| Income taxes | 67/77 | €5,307 | €7,392 | +€2,084 | +39.3% |
| Profit (loss) for the period | 9904 | €14,452 | €20,106 | +€5,654 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,452 | €20,106 | +€5,654 | +39.1% |
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 29 September 2026 via checked.be.