HUM INVEST: 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.
HUM INVEST
Largest movements
- Receivables within one year -€88,129
down €88,129 (-98.9%), from €89,106 to €977
of which Other amounts receivable: -€88,151
- Tangible fixed assets -€32,230
down €32,230 (-3.1%), from €1.0m to €1.0m
of which Land and buildings: -€33,000
- Other debts -€194,841
down €194,841 (-15.0%), from €1.3m to €1.1m
- Profit (loss) carried forward +€104,092
up €104,092 (+53.5%), from -€194,609 to -€90,517
- Tax, wage and social debts -€30,422
down €30,422 (-96.8%), from €31,435 to €1,013
- Financial charges -€98,474
down €98,474 (-99.8%), from €98,714 to €240
- Financial income +€98,344
new in 2025: €98,344
- Depreciation -€85,942
down €85,942 (-68.7%), from €125,026 to €39,084
- Gross operating margin +€16,009
up €16,009 (+49.3%), from €32,456 to €48,465
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 | €1,142,067 | €1,020,896 | -€121,171 | -10.6% |
| Fixed assets | 21/28 | €1,036,160 | €1,003,930 | -€32,230 | -3.1% |
| Tangible fixed assets | 22/27 | €1,036,160 | €1,003,930 | -€32,230 | -3.1% |
| Land and buildings | 22 | €1,031,282 | €998,282 | -€33,000 | -3.2% |
| Plant, machinery and equipment | 23 | - | €1,887 | +€1,887 | |
| Other tangible fixed assets | 26 | €4,878 | €3,761 | -€1,117 | -22.9% |
| Current assets | 29/58 | €105,907 | €16,966 | -€88,941 | -84.0% |
| Amounts receivable within one year | 40/41 | €89,106 | €977 | -€88,129 | -98.9% |
| Trade receivables | 40 | €956 | €977 | +€22 | +2.3% |
| Other amounts receivable | 41 | €88,151 | - | -€88,151 | |
| Cash at bank and in hand | 54/58 | €16,744 | €15,989 | -€755 | -4.5% |
| Deferred charges and accrued income | 490/1 | €57 | - | -€57 | |
| Total equity and liabilities | 10/49 | €1,142,067 | €1,020,896 | -€121,171 | -10.6% |
| Equity | 10/15 | -€189,609 | -€85,517 | +€104,092 | +54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,609 | -€90,517 | +€104,092 | +53.5% |
| Amounts payable | 17/49 | €1,331,676 | €1,106,413 | -€225,263 | -16.9% |
| Amounts payable after more than one year | 17 | €5,160 | €5,160 | = | 0.0% |
| Other amounts payable | 178/9 | €5,160 | €5,160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,326,516 | €1,101,253 | -€225,263 | -17.0% |
| Taxes, remuneration and social security | 45 | €31,435 | €1,013 | -€30,422 | -96.8% |
| Taxes | 450/3 | €31,435 | €1,013 | -€30,422 | -96.8% |
| Other amounts payable | 47/48 | €1,295,081 | €1,100,240 | -€194,841 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,026 | €39,084 | -€85,942 | -68.7% |
| Other operating charges | 640/8 | €3,325 | €3,394 | +€68 | +2.1% |
| Gross operating margin | 9900 | €32,456 | €48,465 | +€16,009 | +49.3% |
| Operating profit (loss) | 9901 | -€95,895 | €5,987 | +€101,883 | |
| Financial income | 75/76B | - | €98,344 | +€98,344 | |
| Recurring financial income | 75 | - | €98,344 | +€98,344 | |
| Financial charges | 65/66B | €98,714 | €240 | -€98,474 | -99.8% |
| Recurring financial charges | 65 | €98,714 | €240 | -€98,474 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | -€194,609 | €104,092 | +€298,701 | |
| Profit (loss) for the period | 9904 | -€194,609 | €104,092 | +€298,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€194,609 | €104,092 | +€298,701 |
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 15 October 2026 via checked.be.