Humatter: 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.
Humatter
Largest movements
- Current investments +€120,754
new in 2025: €120,754
- Cash -€79,366
down €79,366 (-78.9%), from €100,563 to €21,196
mainly Current investments (-€120,754) and Other debts (-€25,171)
- Receivables within one year -€40,946
down €40,946 (-93.9%), from €43,620 to €2,674
of which Other amounts receivable: -€31,586
- Tangible fixed assets +€3,684
up €3,684 (+69.0%), from €5,337 to €9,021
of which Furniture and vehicles: +€4,000
- Other debts -€25,171
down €25,171 (-64.3%), from €39,173 to €14,003
- Reserves +€22,892
up €22,892 (+28.5%), from €80,362 to €103,254
of which Distributable reserves: +€22,892
- Debts after one year +€2,487
new in 2025: €2,487
- Current portion of long-term debt +€1,581
new in 2025: €1,581
- Gross operating margin -€10,153
down €10,153 (-18.4%), from €55,256 to €45,103
- Taxes -€3,181
down €3,181 (-21.2%), from €15,003 to €11,823
- Financial income -€1,098
down €1,098 (-81.1%), from €1,354 to €256
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 | €151,199 | €154,598 | +€3,399 | +2.2% |
| Fixed assets | 21/28 | €5,377 | €9,061 | +€3,684 | +68.5% |
| Tangible fixed assets | 22/27 | €5,337 | €9,021 | +€3,684 | +69.0% |
| Land and buildings | 22 | €1,055 | €922 | -€132 | -12.5% |
| Plant, machinery and equipment | 23 | €2,842 | €2,922 | +€80 | +2.8% |
| Furniture and vehicles | 24 | €661 | €4,661 | +€4,000 | +604.9% |
| Other tangible fixed assets | 26 | €780 | €516 | -€264 | -33.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €145,822 | €145,537 | -€285 | -0.2% |
| Amounts receivable within one year | 40/41 | €43,620 | €2,674 | -€40,946 | -93.9% |
| Trade receivables | 40 | €9,360 | €0 | -€9,360 | -100.0% |
| Other amounts receivable | 41 | €34,260 | €2,674 | -€31,586 | -92.2% |
| Current investments | 50/53 | - | €120,754 | +€120,754 | |
| Cash at bank and in hand | 54/58 | €100,563 | €21,196 | -€79,366 | -78.9% |
| Deferred charges and accrued income | 490/1 | €1,639 | €913 | -€726 | -44.3% |
| Total equity and liabilities | 10/49 | €151,199 | €154,598 | +€3,399 | +2.2% |
| Equity | 10/15 | €103,269 | €126,161 | +€22,892 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,362 | €103,254 | +€22,892 | +28.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €80,362 | €103,254 | +€22,892 | +28.5% |
| Profit (loss) carried forward | 14 | €16,708 | €16,708 | = | 0.0% |
| Amounts payable | 17/49 | €47,930 | €28,436 | -€19,493 | -40.7% |
| Amounts payable after more than one year | 17 | - | €2,487 | +€2,487 | |
| Financial debts | 170/4 | - | €2,487 | +€2,487 | |
| Amounts payable within one year | 42/48 | €47,930 | €25,804 | -€22,126 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,581 | +€1,581 | |
| Trade debts | 44 | €779 | €2,105 | +€1,327 | +170.4% |
| Suppliers | 440/4 | €779 | €2,105 | +€1,327 | +170.4% |
| Taxes, remuneration and social security | 45 | €7,978 | €8,115 | +€137 | +1.7% |
| Taxes | 450/3 | €7,978 | €8,115 | +€137 | +1.7% |
| Other amounts payable | 47/48 | €39,173 | €14,003 | -€25,171 | -64.3% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €2,064 | +€399 | +23.9% |
| Other operating charges | 640/8 | €569 | €617 | +€48 | +8.5% |
| Gross operating margin | 9900 | €55,256 | €45,103 | -€10,153 | -18.4% |
| Operating profit (loss) | 9901 | €53,021 | €42,421 | -€10,600 | -20.0% |
| Financial income | 75/76B | €1,354 | €256 | -€1,098 | -81.1% |
| Recurring financial income | 75 | €1,354 | €256 | -€1,098 | -81.1% |
| Financial charges | 65/66B | €1,348 | €1,687 | +€338 | +25.1% |
| Recurring financial charges | 65 | €1,348 | €1,687 | +€338 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €53,027 | €40,991 | -€12,036 | -22.7% |
| Income taxes | 67/77 | €15,003 | €11,823 | -€3,181 | -21.2% |
| Profit (loss) for the period | 9904 | €38,023 | €29,168 | -€8,856 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,023 | €29,168 | -€8,856 | -23.3% |
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 12 October 2026 via checked.be.