HUBIMED: 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.
HUBIMED
Largest movements
- Cash -€42,054
down €42,054 (-39.5%), from €106,584 to €64,530
mainly Contributions, distributions and other (-€85,257) and Other debts (-€44,262)
- Deferred charges and accrued income +€16,968
up €16,968 (+311.5%), from €5,447 to €22,415
- Receivables within one year -€10,155
down €10,155 (-58.6%), from €17,321 to €7,167
- Tangible fixed assets -€7,519
down €7,519 (-40.5%), from €18,556 to €11,037
of which Leasing and similar rights: -€7,488
- Other debts -€44,262
down €44,262 (-75.5%), from €58,607 to €14,345
- Tax, wage and social debts +€7,638
new in 2025: €7,638
of which Taxes: +€5,138
- Debts after one year -€7,599
down €7,599 (-68.0%), from €11,175 to €3,576
- Gross operating margin +€83,967
up €83,967 (+250.2%), from €33,557 to €117,524
- Taxes +€18,372
up €18,372 (+311.0%), from €5,906 to €24,278
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 | €147,909 | €105,149 | -€42,760 | -28.9% |
| Fixed assets | 21/28 | €18,556 | €11,037 | -€7,519 | -40.5% |
| Tangible fixed assets | 22/27 | €18,556 | €11,037 | -€7,519 | -40.5% |
| Furniture and vehicles | 24 | €31 | - | -€31 | |
| Leasing and similar rights | 25 | €18,525 | €11,037 | -€7,488 | -40.4% |
| Current assets | 29/58 | €129,353 | €94,112 | -€35,241 | -27.2% |
| Amounts receivable within one year | 40/41 | €17,321 | €7,167 | -€10,155 | -58.6% |
| Other amounts receivable | 41 | €17,321 | €7,167 | -€10,155 | -58.6% |
| Cash at bank and in hand | 54/58 | €106,584 | €64,530 | -€42,054 | -39.5% |
| Deferred charges and accrued income | 490/1 | €5,447 | €22,415 | +€16,968 | +311.5% |
| Total equity and liabilities | 10/49 | €147,909 | €105,149 | -€42,760 | -28.9% |
| Equity | 10/15 | €70,457 | €70,457 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €70,357 | €70,357 | = | 0.0% |
| Distributable reserves | 133 | €70,357 | €70,357 | = | 0.0% |
| Amounts payable | 17/49 | €77,452 | €34,692 | -€42,760 | -55.2% |
| Amounts payable after more than one year | 17 | €11,175 | €3,576 | -€7,599 | -68.0% |
| Financial debts | 170/4 | €11,175 | €3,576 | -€7,599 | -68.0% |
| Amounts payable within one year | 42/48 | €66,277 | €31,116 | -€35,161 | -53.1% |
| Current portion of amounts payable after more than one year | 42 | €7,480 | €7,599 | +€119 | +1.6% |
| Trade debts | 44 | €190 | €1,533 | +€1,343 | +705.6% |
| Suppliers | 440/4 | €190 | €1,533 | +€1,343 | +705.6% |
| Taxes, remuneration and social security | 45 | - | €7,638 | +€7,638 | |
| Taxes | 450/3 | - | €5,138 | +€5,138 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €58,607 | €14,345 | -€44,262 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,868 | €7,519 | -€348 | -4.4% |
| Other operating charges | 640/8 | €433 | €485 | +€51 | +11.9% |
| Gross operating margin | 9900 | €33,557 | €117,524 | +€83,967 | +250.2% |
| Operating profit (loss) | 9901 | €25,256 | €109,520 | +€84,264 | +333.6% |
| Financial income | 75/76B | €10 | €326 | +€316 | +3228.4% |
| Recurring financial income | 75 | €10 | €326 | +€316 | +3228.4% |
| Financial charges | 65/66B | €421 | €312 | -€110 | -26.0% |
| Recurring financial charges | 65 | €421 | €312 | -€110 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €24,845 | €109,535 | +€84,690 | +340.9% |
| Income taxes | 67/77 | €5,906 | €24,278 | +€18,372 | +311.0% |
| Profit (loss) for the period | 9904 | €18,939 | €85,257 | +€66,318 | +350.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,939 | €85,257 | +€66,318 | +350.2% |
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 12 October 2026 via checked.be.