HUMA: 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.
HUMA
Largest movements
- Receivables within one year +€165,009
up €165,009 (+370%), from €44,645 to €209,653
of which Other amounts receivable: +€89,357
- Cash -€43,016
down €43,016 (-52.3%), from €82,210 to €39,194
mainly Receivables within one year (-€165,009) and Deferred charges and accrued income (-€31)
- Stocks and contracts -€5,801
down €5,801 (-65.4%), from €8,863 to €3,062
- Trade debts +€78,819
up €78,819 (+368%), from €21,400 to €100,220
- Contributions +€14,788
up €14,788 (+389%), from €3,804 to €18,592
- Tax, wage and social debts +€10,767
up €10,767 (+80.0%), from €13,451 to €24,218
of which Taxes: +€5,660
- Profit (loss) carried forward +€6,350
up €6,350 (+15.9%), from €39,820 to €46,169
- Other debts +€5,500
up €5,500 (+55.0%), from €10,000 to €15,500
- Purchases and services +€25,826
up €25,826 (+8.2%), from €314,820 to €340,646
- Gross operating margin -€20,758
down €20,758 (-30.1%), from €68,923 to €48,165
- Turnover -€8,762
down €8,762 (-2.3%), from €382,512 to €373,751
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 | €137,526 | €253,749 | +€116,224 | +84.5% |
| Fixed assets | 21/28 | €1,641 | €1,641 | = | 0.0% |
| Financial fixed assets | 28 | €1,641 | €1,641 | = | 0.0% |
| Current assets | 29/58 | €135,885 | €252,108 | +€116,224 | +85.5% |
| Stocks and contracts in progress | 3 | €8,863 | €3,062 | -€5,801 | -65.4% |
| Stocks | 30/36 | €8,863 | €3,062 | -€5,801 | -65.4% |
| Amounts receivable within one year | 40/41 | €44,645 | €209,653 | +€165,009 | +370% |
| Trade receivables | 40 | €9,494 | €85,146 | +€75,652 | +797% |
| Other amounts receivable | 41 | €35,151 | €124,508 | +€89,357 | +254% |
| Cash at bank and in hand | 54/58 | €82,210 | €39,194 | -€43,016 | -52.3% |
| Deferred charges and accrued income | 490/1 | €167 | €199 | +€31 | +18.8% |
| Total equity and liabilities | 10/49 | €137,526 | €253,749 | +€116,224 | +84.5% |
| Equity | 10/15 | €92,675 | €113,812 | +€21,138 | +22.8% |
| Contributions | 10/11 | €3,804 | €18,592 | +€14,788 | +389% |
| Reserves | 13 | €49,051 | €49,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,192 | €47,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,820 | €46,169 | +€6,350 | +15.9% |
| Amounts payable | 17/49 | €44,851 | €139,937 | +€95,086 | +212% |
| Amounts payable within one year | 42/48 | €44,851 | €139,937 | +€95,086 | +212% |
| Trade debts | 44 | €21,400 | €100,220 | +€78,819 | +368% |
| Suppliers | 440/4 | €21,400 | €100,220 | +€78,819 | +368% |
| Taxes, remuneration and social security | 45 | €13,451 | €24,218 | +€10,767 | +80.0% |
| Taxes | 450/3 | €11,276 | €16,936 | +€5,660 | +50.2% |
| Remuneration and social security | 454/9 | €2,175 | €7,282 | +€5,106 | +235% |
| Other amounts payable | 47/48 | €10,000 | €15,500 | +€5,500 | +55.0% |
| Turnover | 70 | €382,512 | €373,751 | -€8,762 | -2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €314,820 | €340,646 | +€25,826 | +8.2% |
| Remuneration, social security and pensions | 62 | €28,697 | €25,341 | -€3,355 | -11.7% |
| Other operating charges | 640/8 | €5,852 | €8,070 | +€2,217 | +37.9% |
| Non-recurring operating charges | 66A | €165 | - | -€165 | |
| Gross operating margin | 9900 | €68,923 | €48,165 | -€20,758 | -30.1% |
| Operating profit (loss) | 9901 | €34,209 | €14,754 | -€19,455 | -56.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,135 | €2,500 | +€1,365 | +120% |
| Recurring financial charges | 65 | €1,135 | €2,500 | +€1,365 | +120% |
| Profit (loss) for the period before taxes | 9903 | €33,075 | €12,254 | -€20,820 | -62.9% |
| Income taxes | 67/77 | €8,970 | €5,905 | -€3,065 | -34.2% |
| Profit (loss) for the period | 9904 | €24,105 | €6,350 | -€17,755 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,105 | €6,350 | -€17,755 | -73.7% |
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 14 October 2026 via checked.be.