HUBIMEDIC: 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.
HUBIMEDIC
Largest movements
- Tangible fixed assets +€91,515
up €91,515 (+6.9%), from €1.3m to €1.4m
of which Land and buildings: +€93,970
- Receivables within one year +€63,165
up €63,165 (+105%), from €60,387 to €123,552
of which Trade receivables: +€52,852
- Cash -€21,498
down €21,498 (-4.6%), from €464,183 to €442,685
mainly Investment in fixed assets (net) (-€144,168) and Receivables within one year (-€63,165)
- Reserves +€117,334
up €117,334 (+49.0%), from €239,504 to €356,838
of which Distributable reserves: +€117,334
- Gross operating margin +€56,986
up €56,986 (+18.9%), from €302,234 to €359,220
- Taxes +€31,474
up €31,474 (+178%), from €17,714 to €49,187
- Financial charges -€28,230
down €28,230 (-23.3%), from €121,075 to €92,845
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 | €1,887,019 | €2,014,809 | +€127,790 | +6.8% |
| Fixed assets | 21/28 | €1,352,454 | €1,443,969 | +€91,515 | +6.8% |
| Tangible fixed assets | 22/27 | €1,330,654 | €1,422,169 | +€91,515 | +6.9% |
| Land and buildings | 22 | €1,292,659 | €1,386,628 | +€93,970 | +7.3% |
| Plant, machinery and equipment | 23 | €31,797 | €25,854 | -€5,943 | -18.7% |
| Furniture and vehicles | 24 | €6,103 | €9,592 | +€3,489 | +57.2% |
| Other tangible fixed assets | 26 | €95 | €95 | = | 0.0% |
| Financial fixed assets | 28 | €21,800 | €21,800 | = | 0.0% |
| Current assets | 29/58 | €534,565 | €570,839 | +€36,274 | +6.8% |
| Amounts receivable within one year | 40/41 | €60,387 | €123,552 | +€63,165 | +105% |
| Trade receivables | 40 | €44,635 | €97,487 | +€52,852 | +118% |
| Other amounts receivable | 41 | €15,752 | €26,065 | +€10,313 | +65.5% |
| Cash at bank and in hand | 54/58 | €464,183 | €442,685 | -€21,498 | -4.6% |
| Deferred charges and accrued income | 490/1 | €9,995 | €4,601 | -€5,393 | -54.0% |
| Total equity and liabilities | 10/49 | €1,887,019 | €2,014,809 | +€127,790 | +6.8% |
| Equity | 10/15 | €382,172 | €499,506 | +€117,334 | +30.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €239,504 | €356,838 | +€117,334 | +49.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,520 | €50,520 | = | 0.0% |
| Distributable reserves | 133 | €187,124 | €304,458 | +€117,334 | +62.7% |
| Profit (loss) carried forward | 14 | €130,268 | €130,268 | = | 0.0% |
| Amounts payable | 17/49 | €1,504,847 | €1,515,303 | +€10,456 | +0.7% |
| Amounts payable after more than one year | 17 | €1,184,891 | €1,179,093 | -€5,798 | -0.5% |
| Financial debts | 170/4 | €1,184,891 | €1,179,093 | -€5,798 | -0.5% |
| Amounts payable within one year | 42/48 | €319,957 | €335,030 | +€15,073 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €70,795 | €72,297 | +€1,501 | +2.1% |
| Trade debts | 44 | €3,686 | €21,105 | +€17,420 | +473% |
| Suppliers | 440/4 | €3,686 | €21,105 | +€17,420 | +473% |
| Taxes, remuneration and social security | 45 | €6,413 | €18,488 | +€12,076 | +188% |
| Taxes | 450/3 | €6,413 | €18,488 | +€12,076 | +188% |
| Other amounts payable | 47/48 | €239,063 | €223,139 | -€15,924 | -6.7% |
| Accrued charges and deferred income | 492/3 | - | €1,180 | +€1,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,752 | €52,652 | -€3,100 | -5.6% |
| Other operating charges | 640/8 | €547 | €2,204 | +€1,657 | +303% |
| Gross operating margin | 9900 | €302,234 | €359,220 | +€56,986 | +18.9% |
| Operating profit (loss) | 9901 | €245,935 | €304,364 | +€58,429 | +23.8% |
| Financial income | 75/76B | €1 | €2 | +€2 | +167% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +167% |
| Financial charges | 65/66B | €121,075 | €92,845 | -€28,230 | -23.3% |
| Recurring financial charges | 65 | €121,075 | €92,845 | -€28,230 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €124,861 | €211,521 | +€86,660 | +69.4% |
| Income taxes | 67/77 | €17,714 | €49,187 | +€31,474 | +178% |
| Profit (loss) for the period | 9904 | €107,148 | €162,334 | +€55,186 | +51.5% |
| Transfer to tax-exempt reserves | 689 | €50,520 | - | -€50,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,628 | €162,334 | +€105,706 | +187% |
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 14 October 2026 via checked.be.