Humain: 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.
Humain
Largest movements
- Receivables within one year +€63,697
up €63,697 (+40.1%), from €158,691 to €222,388
- Deferred charges and accrued income +€2,738
up €2,738 (+94.0%), from €2,914 to €5,652
- Tangible fixed assets -€2,637
down €2,637 (-79.3%), from €3,328 to €690
of which Plant, machinery and equipment: -€2,443
- Profit (loss) carried forward +€185,925
up €185,925 (+37.4%), from -€496,736 to -€310,812
- Other debts -€119,404
down €119,404 (-26.5%), from €451,167 to €331,763
- Trade debts -€28,194
down €28,194 (-29.2%), from €96,667 to €68,473
- Tax, wage and social debts +€25,072
up €25,072 (+42.5%), from €59,010 to €84,082
of which Taxes: +€16,799
- Gross operating margin +€323,131
up €323,131 (+104%), from €310,728 to €633,859
- Purchases and services -€129,125
down €129,125 (-28.1%), from €459,171 to €330,046
- Staff costs -€40,066
down €40,066 (-9.0%), from €446,063 to €405,997
- Turnover +€23,261
up €23,261 (+3.0%), from €768,390 to €791,651
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 | €172,107 | €235,533 | +€63,426 | +36.9% |
| Fixed assets | 21/28 | €3,328 | €690 | -€2,637 | -79.3% |
| Tangible fixed assets | 22/27 | €3,328 | €690 | -€2,637 | -79.3% |
| Plant, machinery and equipment | 23 | €2,656 | €214 | -€2,443 | -92.0% |
| Furniture and vehicles | 24 | €671 | €477 | -€194 | -29.0% |
| Current assets | 29/58 | €168,780 | €234,843 | +€66,063 | +39.1% |
| Amounts receivable within one year | 40/41 | €158,691 | €222,388 | +€63,697 | +40.1% |
| Trade receivables | 40 | €158,691 | €222,388 | +€63,697 | +40.1% |
| Cash at bank and in hand | 54/58 | €7,175 | €6,803 | -€372 | -5.2% |
| Deferred charges and accrued income | 490/1 | €2,914 | €5,652 | +€2,738 | +94.0% |
| Total equity and liabilities | 10/49 | €172,107 | €235,533 | +€63,426 | +36.9% |
| Equity | 10/15 | -€434,736 | -€248,812 | +€185,925 | +42.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€496,736 | -€310,812 | +€185,925 | +37.4% |
| Provisions and deferred taxes | 16 | - | €26 | +€26 | |
| Provisions for liabilities and charges | 160/5 | - | €26 | +€26 | |
| Pensions and similar obligations | 160 | - | €26 | +€26 | |
| Amounts payable | 17/49 | €606,844 | €484,319 | -€122,525 | -20.2% |
| Amounts payable within one year | 42/48 | €606,844 | €484,319 | -€122,525 | -20.2% |
| Trade debts | 44 | €96,667 | €68,473 | -€28,194 | -29.2% |
| Suppliers | 440/4 | €96,667 | €68,473 | -€28,194 | -29.2% |
| Taxes, remuneration and social security | 45 | €59,010 | €84,082 | +€25,072 | +42.5% |
| Taxes | 450/3 | €19,569 | €36,368 | +€16,799 | +85.8% |
| Remuneration and social security | 454/9 | €39,441 | €47,715 | +€8,274 | +21.0% |
| Other amounts payable | 47/48 | €451,167 | €331,763 | -€119,404 | -26.5% |
| Turnover | 70 | €768,390 | €791,651 | +€23,261 | +3.0% |
| Non-recurring operating income | 76A | - | €170,334 | +€170,334 | |
| Goods, raw materials, services and sundry goods | 60/61 | €459,171 | €330,046 | -€129,125 | -28.1% |
| Remuneration, social security and pensions | 62 | €446,063 | €405,997 | -€40,066 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €2,637 | -€937 | -26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26 | +€26 | |
| Other operating charges | 640/8 | €4,188 | €3,101 | -€1,087 | -25.9% |
| Non-recurring operating charges | 66A | €420 | - | -€420 | |
| Gross operating margin | 9900 | €310,728 | €633,859 | +€323,131 | +104% |
| Operating profit (loss) | 9901 | -€143,517 | €222,098 | +€365,614 | |
| Financial income | 75/76B | €36 | €1 | -€35 | -98.5% |
| Recurring financial income | 75 | €36 | €1 | -€35 | -98.5% |
| Financial charges | 65/66B | €28,703 | €35,007 | +€6,305 | +22.0% |
| Recurring financial charges | 65 | €28,703 | €35,007 | +€6,305 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€172,183 | €187,091 | +€359,274 | |
| Income taxes | 67/77 | €1,223 | €1,166 | -€58 | -4.7% |
| Profit (loss) for the period | 9904 | -€173,407 | €185,925 | +€359,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€173,407 | €185,925 | +€359,332 |
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.