HUMBEEK PHARMA: 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.
HUMBEEK PHARMA
Largest movements
- Stocks and contracts +€23,146
up €23,146 (+8.4%), from €277,082 to €300,228
- Receivables within one year +€14,586
up €14,586 (+12.3%), from €118,194 to €132,781
of which Trade receivables: +€26,231
- Cash +€10,490
up €10,490 (+14.7%), from €71,260 to €81,750
mainly Net result for the year (+€64,445) and Depreciation (+€33,102)
- Tangible fixed assets -€7,024
down €7,024 (-5.1%), from €137,512 to €130,489
of which Furniture and vehicles: -€6,050
- Profit (loss) carried forward +€52,445
up €52,445 (+24.5%), from €214,252 to €266,697
- Trade debts -€39,281
down €39,281 (-32.1%), from €122,326 to €83,045
- Other debts +€28,300
up €28,300 (+52.2%), from €54,181 to €82,481
- Gross operating margin +€23,282
up €23,282 (+8.3%), from €280,130 to €303,412
- Staff costs -€21,828
down €21,828 (-10.8%), from €202,834 to €181,006
- Taxes +€8,785
up €8,785 (+81.8%), from €10,743 to €19,528
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 | €612,823 | €653,136 | +€40,313 | +6.6% |
| Fixed assets | 21/28 | €142,263 | €135,240 | -€7,024 | -4.9% |
| Tangible fixed assets | 22/27 | €137,512 | €130,489 | -€7,024 | -5.1% |
| Land and buildings | 22 | €11,317 | €14,486 | +€3,169 | +28.0% |
| Plant, machinery and equipment | 23 | €103,780 | €99,638 | -€4,143 | -4.0% |
| Furniture and vehicles | 24 | €22,415 | €16,365 | -€6,050 | -27.0% |
| Financial fixed assets | 28 | €4,751 | €4,751 | = | 0.0% |
| Current assets | 29/58 | €470,560 | €517,896 | +€47,337 | +10.1% |
| Stocks and contracts in progress | 3 | €277,082 | €300,228 | +€23,146 | +8.4% |
| Stocks | 30/36 | €277,082 | €300,228 | +€23,146 | +8.4% |
| Amounts receivable within one year | 40/41 | €118,194 | €132,781 | +€14,586 | +12.3% |
| Trade receivables | 40 | €96,665 | €122,897 | +€26,231 | +27.1% |
| Other amounts receivable | 41 | €21,529 | €9,884 | -€11,645 | -54.1% |
| Cash at bank and in hand | 54/58 | €71,260 | €81,750 | +€10,490 | +14.7% |
| Deferred charges and accrued income | 490/1 | €4,023 | €3,138 | -€886 | -22.0% |
| Total equity and liabilities | 10/49 | €612,823 | €653,136 | +€40,313 | +6.6% |
| Equity | 10/15 | €408,384 | €460,829 | +€52,445 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,532 | €175,532 | = | 0.0% |
| Distributable reserves | 133 | €175,532 | €175,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,252 | €266,697 | +€52,445 | +24.5% |
| Amounts payable | 17/49 | €204,439 | €192,307 | -€12,132 | -5.9% |
| Amounts payable within one year | 42/48 | €200,154 | €187,370 | -€12,784 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €1,029 | - | -€1,029 | |
| Trade debts | 44 | €122,326 | €83,045 | -€39,281 | -32.1% |
| Suppliers | 440/4 | €122,326 | €83,045 | -€39,281 | -32.1% |
| Taxes, remuneration and social security | 45 | €22,617 | €21,843 | -€774 | -3.4% |
| Taxes | 450/3 | €53 | €2 | -€51 | -96.8% |
| Remuneration and social security | 454/9 | €22,564 | €21,841 | -€723 | -3.2% |
| Other amounts payable | 47/48 | €54,181 | €82,481 | +€28,300 | +52.2% |
| Accrued charges and deferred income | 492/3 | €4,285 | €4,937 | +€652 | +15.2% |
| Remuneration, social security and pensions | 62 | €202,834 | €181,006 | -€21,828 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,163 | €33,102 | -€1,061 | -3.1% |
| Other operating charges | 640/8 | €2,214 | €2,599 | +€385 | +17.4% |
| Gross operating margin | 9900 | €280,130 | €303,412 | +€23,282 | +8.3% |
| Operating profit (loss) | 9901 | €40,920 | €86,705 | +€45,785 | +112% |
| Financial income | 75/76B | €501 | €2,316 | +€1,815 | +362% |
| Recurring financial income | 75 | €417 | €316 | -€101 | -24.2% |
| Non-recurring financial income | 76B | €84 | €2,000 | +€1,916 | +2,282% |
| Financial charges | 65/66B | €5,018 | €5,047 | +€30 | +0.6% |
| Recurring financial charges | 65 | €5,018 | €5,047 | +€30 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €36,403 | €83,973 | +€47,571 | +131% |
| Income taxes | 67/77 | €10,743 | €19,528 | +€8,785 | +81.8% |
| Profit (loss) for the period | 9904 | €25,660 | €64,445 | +€38,785 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €25,660 | €64,445 | +€38,785 | +151% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.