HAUMIRI: 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.
HAUMIRI
Largest movements
- Stocks and contracts +€4,076
up €4,076 (+67.5%), from €6,036 to €10,112
- Cash +€3,476
up €3,476 (+5.9%), from €58,779 to €62,254
mainly Net result for the year (+€2,488) and Receivables within one year (+€2,468)
- Receivables within one year -€2,468
down €2,468 (-80.5%), from €3,067 to €599
- Tangible fixed assets -€1,832
down €1,832 (-43.6%), from €4,198 to €2,366
of which Furniture and vehicles: -€1,204
- Reserves +€2,000
up €2,000 (+4.9%), from €40,860 to €42,860
of which Distributable reserves: +€2,000
- Other debts +€793
up €793 (+7.2%), from €11,060 to €11,852
- Gross operating margin -€2,062
down €2,062 (-25.0%), from €8,245 to €6,183
- Purchases and services -€1,196
down €1,196 (-39.7%), from €3,013 to €1,817
- Taxes -€691
down €691 (-35.5%), from €1,946 to €1,255
- Turnover -€292
down €292 (-2.6%), from €11,186 to €10,894
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 | €72,080 | €75,722 | +€3,643 | +5.1% |
| Fixed assets | 21/28 | €4,198 | €2,366 | -€1,832 | -43.6% |
| Tangible fixed assets | 22/27 | €4,198 | €2,366 | -€1,832 | -43.6% |
| Plant, machinery and equipment | 23 | €745 | €117 | -€628 | -84.3% |
| Furniture and vehicles | 24 | €3,453 | €2,249 | -€1,204 | -34.9% |
| Current assets | 29/58 | €67,882 | €73,356 | +€5,474 | +8.1% |
| Stocks and contracts in progress | 3 | €6,036 | €10,112 | +€4,076 | +67.5% |
| Stocks | 30/36 | €6,036 | €10,112 | +€4,076 | +67.5% |
| Amounts receivable within one year | 40/41 | €3,067 | €599 | -€2,468 | -80.5% |
| Trade receivables | 40 | €3,067 | €599 | -€2,468 | -80.5% |
| Cash at bank and in hand | 54/58 | €58,779 | €62,254 | +€3,476 | +5.9% |
| Deferred charges and accrued income | 490/1 | - | €391 | +€391 | |
| Total equity and liabilities | 10/49 | €72,080 | €75,722 | +€3,643 | +5.1% |
| Equity | 10/15 | €58,155 | €60,643 | +€2,488 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,860 | €42,860 | +€2,000 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €41,000 | +€2,000 | +5.1% |
| Profit (loss) carried forward | 14 | €11,095 | €11,583 | +€488 | +4.4% |
| Amounts payable | 17/49 | €13,924 | €15,079 | +€1,155 | +8.3% |
| Amounts payable within one year | 42/48 | €13,924 | €15,079 | +€1,155 | +8.3% |
| Taxes, remuneration and social security | 45 | €2,865 | €3,227 | +€362 | +12.6% |
| Taxes | 450/3 | €2,865 | €3,227 | +€362 | +12.6% |
| Other amounts payable | 47/48 | €11,060 | €11,852 | +€793 | +7.2% |
| Turnover | 70 | €11,186 | €10,894 | -€292 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,013 | €1,817 | -€1,196 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,832 | €1,832 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,245 | €6,183 | -€2,062 | -25.0% |
| Operating profit (loss) | 9901 | €6,026 | €3,951 | -€2,075 | -34.4% |
| Financial charges | 65/66B | €168 | €208 | +€40 | +23.8% |
| Recurring financial charges | 65 | €168 | €208 | +€40 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €5,858 | €3,743 | -€2,115 | -36.1% |
| Income taxes | 67/77 | €1,946 | €1,255 | -€691 | -35.5% |
| Profit (loss) for the period | 9904 | €3,912 | €2,488 | -€1,424 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,912 | €2,488 | -€1,424 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.