HUIMIAN: 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.
HUIMIAN
Largest movements
- Cash +€14,261
up €14,261 (+15.2%), from €93,977 to €108,239
mainly Net result for the year (+€20,915) and Depreciation (+€13,248)
- Tangible fixed assets +€10,446
up €10,446 (+66.3%), from €15,751 to €26,197
of which Land and buildings: +€5,827
- Intangible fixed assets -€1,878
no longer reported in 2026 (was €1,878)
- Receivables within one year -€1,455
down €1,455 (-38.3%), from €3,801 to €2,346
of which Other amounts receivable: -€1,454
- Profit (loss) carried forward +€20,915
up €20,915 (+167%), from €12,536 to €33,451
- Trade debts +€8,217
up €8,217 (+275%), from €2,990 to €11,207
- Tax, wage and social debts -€4,942
down €4,942 (-36.3%), from €13,628 to €8,685
of which Remuneration and social security: -€3,962
- Other debts +€4,751
up €4,751 (+15.8%), from €30,082 to €34,833
- Current portion of long-term debt -€4,115
down €4,115 (-66.2%), from €6,218 to €2,103
- Gross operating margin -€20,708
down €20,708 (-26.8%), from €77,289 to €56,582
- Staff costs -€3,809
down €3,809 (-24.9%), from €15,316 to €11,506
- Depreciation +€2,155
up €2,155 (+19.4%), from €11,092 to €13,248
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,556 | €145,279 | +€22,723 | +18.5% |
| Fixed assets | 21/28 | €23,029 | €31,597 | +€8,568 | +37.2% |
| Intangible fixed assets | 21 | €1,878 | - | -€1,878 | |
| Tangible fixed assets | 22/27 | €15,751 | €26,197 | +€10,446 | +66.3% |
| Land and buildings | 22 | - | €5,827 | +€5,827 | |
| Furniture and vehicles | 24 | €15,751 | €20,370 | +€4,619 | +29.3% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €99,527 | €113,682 | +€14,155 | +14.2% |
| Stocks and contracts in progress | 3 | €600 | €1,635 | +€1,034 | +172% |
| Stocks | 30/36 | €600 | €1,635 | +€1,034 | +172% |
| Amounts receivable within one year | 40/41 | €3,801 | €2,346 | -€1,455 | -38.3% |
| Trade receivables | 40 | €250 | €249 | -€1 | -0.4% |
| Other amounts receivable | 41 | €3,551 | €2,097 | -€1,454 | -41.0% |
| Cash at bank and in hand | 54/58 | €93,977 | €108,239 | +€14,261 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,148 | €1,463 | +€315 | +27.4% |
| Total equity and liabilities | 10/49 | €122,556 | €145,279 | +€22,723 | +18.5% |
| Equity | 10/15 | €67,536 | €88,451 | +€20,915 | +31.0% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,536 | €33,451 | +€20,915 | +167% |
| Amounts payable | 17/49 | €55,020 | €56,828 | +€1,808 | +3.3% |
| Amounts payable after more than one year | 17 | €2,103 | - | -€2,103 | |
| Financial debts | 170/4 | €2,103 | - | -€2,103 | |
| Amounts payable within one year | 42/48 | €52,917 | €56,828 | +€3,911 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €6,218 | €2,103 | -€4,115 | -66.2% |
| Trade debts | 44 | €2,990 | €11,207 | +€8,217 | +275% |
| Suppliers | 440/4 | €2,990 | €11,207 | +€8,217 | +275% |
| Taxes, remuneration and social security | 45 | €13,628 | €8,685 | -€4,942 | -36.3% |
| Taxes | 450/3 | €9,505 | €8,524 | -€981 | -10.3% |
| Remuneration and social security | 454/9 | €4,123 | €161 | -€3,962 | -96.1% |
| Other amounts payable | 47/48 | €30,082 | €34,833 | +€4,751 | +15.8% |
| Non-recurring operating income | 76A | €770 | - | -€770 | |
| Remuneration, social security and pensions | 62 | €15,316 | €11,506 | -€3,809 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,092 | €13,248 | +€2,155 | +19.4% |
| Other operating charges | 640/8 | €696 | €1,454 | +€758 | +109% |
| Non-recurring operating charges | 66A | €750 | €750 | = | 0.0% |
| Gross operating margin | 9900 | €77,289 | €56,582 | -€20,708 | -26.8% |
| Operating profit (loss) | 9901 | €49,435 | €29,624 | -€19,812 | -40.1% |
| Financial income | 75/76B | €1 | €324 | +€323 | +57,761% |
| Recurring financial income | 75 | €1 | €324 | +€323 | +57,761% |
| Financial charges | 65/66B | €2,912 | €2,989 | +€78 | +2.7% |
| Recurring financial charges | 65 | €2,912 | €2,989 | +€78 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €46,525 | €26,959 | -€19,566 | -42.1% |
| Income taxes | 67/77 | €6,316 | €6,044 | -€272 | -4.3% |
| Profit (loss) for the period | 9904 | €40,209 | €20,915 | -€19,294 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,209 | €20,915 | -€19,294 | -48.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.