HUMASOL: 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.
HUMASOL
Largest movements
- Cash -€22,677
down €22,677 (-12.9%), from €175,491 to €152,814
mainly Accrued charges and deferred income (-€51,894) and Deferred charges and accrued income (-€10,070)
- Deferred charges and accrued income +€10,070
up €10,070 (+96.4%), from €10,445 to €20,515
- Receivables within one year +€3,527
up €3,527 (+49.1%), from €7,181 to €10,708
of which Other amounts receivable: +€2,398
- Profit (loss) carried forward +€114,222
up €114,222 (+6,009%), from €1,901 to €116,122
- Reserves -€112,823
no longer reported in 2025 (was €112,823)
- Accrued charges and deferred income -€51,894
down €51,894 (-69.1%), from €75,144 to €23,250
- Debts within one year +€42,129
up €42,129 (+1,244%), from €3,386 to €45,516
- Gross operating margin +€46,817
up €46,817 (+94.7%), from €49,429 to €96,247
- Other operating charges +€29,578
up €29,578 (+45.3%), from €65,232 to €94,810
- Turnover +€4,177
up €4,177 (+19.9%), from €20,950 to €25,127
- Purchases and services +€4,094
up €4,094 (+11.1%), from €36,828 to €40,922
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 | €193,254 | €184,888 | -€8,366 | -4.3% |
| Current assets | 29/58 | €193,254 | €184,888 | -€8,366 | -4.3% |
| Stocks and contracts in progress | 3 | €137 | €851 | +€714 | +521% |
| Stocks | 30/36 | €137 | €851 | +€714 | +521% |
| Amounts receivable within one year | 40/41 | €7,181 | €10,708 | +€3,527 | +49.1% |
| Trade receivables | 40 | €7,113 | €8,242 | +€1,129 | +15.9% |
| Other amounts receivable | 41 | €68 | €2,466 | +€2,398 | +3,536% |
| Cash at bank and in hand | 54/58 | €175,491 | €152,814 | -€22,677 | -12.9% |
| Deferred charges and accrued income | 490/1 | €10,445 | €20,515 | +€10,070 | +96.4% |
| Total equity and liabilities | 10/49 | €193,254 | €184,888 | -€8,366 | -4.3% |
| Equity | 10/15 | €114,723 | €116,122 | +€1,399 | +1.2% |
| Reserves | 13 | €112,823 | - | -€112,823 | |
| Profit (loss) carried forward | 14 | €1,901 | €116,122 | +€114,222 | +6,009% |
| Amounts payable | 17/49 | €78,530 | €68,766 | -€9,765 | -12.4% |
| Amounts payable within one year | 42/48 | €3,386 | €45,516 | +€42,129 | +1,244% |
| Trade debts | 44 | €1,872 | €15,516 | +€13,643 | +729% |
| Suppliers | 440/4 | €1,872 | €15,516 | +€13,643 | +729% |
| Taxes, remuneration and social security | 45 | €1,514 | - | -€1,514 | |
| Taxes | 450/3 | €1,514 | - | -€1,514 | |
| Accrued charges and deferred income | 492/3 | €75,144 | €23,250 | -€51,894 | -69.1% |
| Turnover | 70 | €20,950 | €25,127 | +€4,177 | +19.9% |
| Membership fees, donations, legacies and grants | 73 | €54,142 | €105,067 | +€50,925 | +94.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,828 | €40,922 | +€4,094 | +11.1% |
| Other operating charges | 640/8 | €65,232 | €94,810 | +€29,578 | +45.3% |
| Gross operating margin | 9900 | €49,429 | €96,247 | +€46,817 | +94.7% |
| Operating profit (loss) | 9901 | -€15,802 | €1,437 | +€17,239 | |
| Financial income | 75/76B | €283 | €411 | +€128 | +45.4% |
| Recurring financial income | 75 | €283 | €411 | +€128 | +45.4% |
| Financial charges | 65/66B | €115 | €449 | +€334 | +291% |
| Recurring financial charges | 65 | €115 | €449 | +€334 | +291% |
| Profit (loss) for the period before taxes | 9903 | -€15,635 | €1,399 | +€17,034 | |
| Profit (loss) for the period | 9904 | -€15,635 | €1,399 | +€17,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,635 | €1,399 | +€17,034 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.