Hum IT Belgium: 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 IT Belgium
Largest movements
- Receivables within one year -€30,307
down €30,307 (-99.9%), from €30,325 to €18
of which Trade receivables: -€29,910
- Cash +€7,920
up €7,920 (+355.0%), from €2,231 to €10,152
mainly Receivables within one year (+€30,307) and Other debts (+€4,668)
- Tangible fixed assets -€343
down €343 (-36.4%), from €943 to €600
- Trade debts -€18,470
no longer reported in 2025 (was €18,470)
- Profit (loss) carried forward -€8,877
down €8,877 (-181.1%), from -€4,902 to -€13,779
- Other debts +€4,668
up €4,668 (+26.9%), from €17,380 to €22,048
- Gross operating margin -€6,799
down €6,799 (-502.1%), from -€1,354 to -€8,153
- Depreciation +€257
up €257 (+297.8%), from €86 to €343
- Financial income +€175
up €175 (+2792.2%), from €6 to €181
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 | €33,499 | €10,769 | -€22,730 | -67.9% |
| Fixed assets | 21/28 | €943 | €600 | -€343 | -36.4% |
| Tangible fixed assets | 22/27 | €943 | €600 | -€343 | -36.4% |
| Plant, machinery and equipment | 23 | €943 | €600 | -€343 | -36.4% |
| Current assets | 29/58 | €32,556 | €10,169 | -€22,387 | -68.8% |
| Amounts receivable within one year | 40/41 | €30,325 | €18 | -€30,307 | -99.9% |
| Trade receivables | 40 | €29,910 | - | -€29,910 | |
| Other amounts receivable | 41 | €415 | €18 | -€397 | -95.8% |
| Cash at bank and in hand | 54/58 | €2,231 | €10,152 | +€7,920 | +355.0% |
| Total equity and liabilities | 10/49 | €33,499 | €10,769 | -€22,730 | -67.9% |
| Equity | 10/15 | -€2,402 | -€11,279 | -€8,877 | -369.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,902 | -€13,779 | -€8,877 | -181.1% |
| Amounts payable | 17/49 | €35,901 | €22,048 | -€13,853 | -38.6% |
| Amounts payable within one year | 42/48 | €35,901 | €22,048 | -€13,853 | -38.6% |
| Trade debts | 44 | €18,470 | - | -€18,470 | |
| Suppliers | 440/4 | €18,470 | - | -€18,470 | |
| Taxes, remuneration and social security | 45 | €51 | - | -€51 | |
| Taxes | 450/3 | €51 | - | -€51 | |
| Other amounts payable | 47/48 | €17,380 | €22,048 | +€4,668 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €343 | +€257 | +297.8% |
| Other operating charges | 640/8 | €62 | €124 | +€62 | +100.0% |
| Gross operating margin | 9900 | -€1,354 | -€8,153 | -€6,799 | -502.1% |
| Operating profit (loss) | 9901 | -€1,502 | -€8,620 | -€7,118 | -473.8% |
| Financial income | 75/76B | €6 | €181 | +€175 | +2792.2% |
| Recurring financial income | 75 | €6 | €181 | +€175 | +2792.2% |
| Financial charges | 65/66B | €447 | €437 | -€10 | -2.3% |
| Recurring financial charges | 65 | €447 | €437 | -€10 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,944 | -€8,877 | -€6,933 | -356.7% |
| Income taxes | 67/77 | €51 | - | -€51 | |
| Profit (loss) for the period | 9904 | -€1,995 | -€8,877 | -€6,882 | -344.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,995 | -€8,877 | -€6,882 | -344.9% |
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 10 October 2026 via checked.be.