HUMBL-DESIGN: 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.
HUMBL-DESIGN
Largest movements
- Cash +€54,852
up €54,852 (+90.6%), from €60,542 to €115,394
mainly Other debts (+€63,661) and Net result for the year (+€57,371)
- Deferred charges and accrued income +€11,445
up €11,445 (+238%), from €4,812 to €16,257
- Tangible fixed assets +€7,241
up €7,241 (+370%), from €1,956 to €9,197
of which Furniture and vehicles: +€7,404
- Intangible fixed assets -€3,524
down €3,524 (-85.0%), from €4,148 to €623
- Other debts +€63,661
up €63,661 (+3,281%), from €1,940 to €65,601
- Tax, wage and social debts +€10,067
up €10,067 (+212%), from €4,746 to €14,813
of which Taxes: +€6,214
- Reserves -€5,288
down €5,288 (-5.8%), from €90,753 to €85,465
- Accrued charges and deferred income +€1,864
up €1,864 (+114%), from €1,642 to €3,507
- Gross operating margin +€82,275
up €82,275 (+328%), from €25,104 to €107,378
- Staff costs +€27,009
new in 2025: €27,009
- Taxes +€10,297
up €10,297 (+209%), from €4,938 to €15,235
- Write-downs -€7,350
no longer reported in 2025 (was €7,350)
- Depreciation +€1,535
up €1,535 (+34.7%), from €4,422 to €5,958
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 | €110,310 | €180,750 | +€70,440 | +63.9% |
| Fixed assets | 21/28 | €6,104 | €9,820 | +€3,717 | +60.9% |
| Intangible fixed assets | 21 | €4,148 | €623 | -€3,524 | -85.0% |
| Tangible fixed assets | 22/27 | €1,956 | €9,197 | +€7,241 | +370% |
| Plant, machinery and equipment | 23 | €1,245 | €1,082 | -€163 | -13.1% |
| Furniture and vehicles | 24 | €711 | €8,115 | +€7,404 | +1,041% |
| Current assets | 29/58 | €104,206 | €170,930 | +€66,723 | +64.0% |
| Amounts receivable within one year | 40/41 | €38,852 | €39,279 | +€427 | +1.1% |
| Trade receivables | 40 | €38,790 | €38,451 | -€338 | -0.9% |
| Other amounts receivable | 41 | €62 | €827 | +€765 | +1,226% |
| Cash at bank and in hand | 54/58 | €60,542 | €115,394 | +€54,852 | +90.6% |
| Deferred charges and accrued income | 490/1 | €4,812 | €16,257 | +€11,445 | +238% |
| Total equity and liabilities | 10/49 | €110,310 | €180,750 | +€70,440 | +63.9% |
| Equity | 10/15 | €96,953 | €91,665 | -€5,288 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,753 | €85,465 | -€5,288 | -5.8% |
| Distributable reserves | 133 | €90,753 | €85,465 | -€5,288 | -5.8% |
| Amounts payable | 17/49 | €13,357 | €89,085 | +€75,728 | +567% |
| Amounts payable within one year | 42/48 | €11,715 | €85,578 | +€73,863 | +630% |
| Trade debts | 44 | €5,029 | €5,164 | +€135 | +2.7% |
| Suppliers | 440/4 | €5,029 | €5,164 | +€135 | +2.7% |
| Taxes, remuneration and social security | 45 | €4,746 | €14,813 | +€10,067 | +212% |
| Taxes | 450/3 | €4,746 | €10,960 | +€6,214 | +131% |
| Remuneration and social security | 454/9 | - | €3,853 | +€3,853 | |
| Other amounts payable | 47/48 | €1,940 | €65,601 | +€63,661 | +3,281% |
| Accrued charges and deferred income | 492/3 | €1,642 | €3,507 | +€1,864 | +114% |
| Remuneration, social security and pensions | 62 | - | €27,009 | +€27,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,422 | €5,958 | +€1,535 | +34.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,350 | - | -€7,350 | |
| Other operating charges | 640/8 | €696 | €724 | +€28 | +4.0% |
| Gross operating margin | 9900 | €25,104 | €107,378 | +€82,275 | +328% |
| Operating profit (loss) | 9901 | €12,636 | €73,688 | +€61,052 | +483% |
| Financial income | 75/76B | €0 | €0 | +€0 | +967% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +967% |
| Financial charges | 65/66B | €1,265 | €1,082 | -€183 | -14.5% |
| Recurring financial charges | 65 | €1,265 | €1,082 | -€183 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €11,371 | €72,606 | +€61,235 | +539% |
| Income taxes | 67/77 | €4,938 | €15,235 | +€10,297 | +209% |
| Profit (loss) for the period | 9904 | €6,433 | €57,371 | +€50,938 | +792% |
| Profit (loss) for the period to be appropriated | 9905 | €6,433 | €57,371 | +€50,938 | +792% |
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 28 October 2026 via checked.be.