humDot: what changed
Two fiscal 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.
humDot
Largest movements
- Cash +€54,825
up €54,825 (+1667.3%), from €3,288 to €58,114
mainly Other debts (+€21,862) and Trade debts (+€20,951)
- Receivables within one year -€9,274
down €9,274 (-30.9%), from €30,014 to €20,740
of which Trade receivables: -€14,841
- Other debts +€21,862
up €21,862 (+68.4%), from €31,976 to €53,838
- Trade debts +€20,951
up €20,951 (+3248.0%), from €645 to €21,596
- Profit (loss) carried forward +€14,187
up €14,187, from -€2,479 to €11,708
- Tax, wage and social debts -€12,452
down €12,452 (-52.9%), from €23,559 to €11,106
of which Remuneration and social security: -€15,978
- Gross operating margin +€46,129
up €46,129, from -€18,102 to €28,027
- Financial charges +€730
up €730 (+267.9%), from €272 to €1,002
- Depreciation +€603
up €603 (+5.2%), from €11,660 to €12,264
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,711 | €171,638 | +€44,927 | +35.5% |
| Fixed assets | 21/28 | €93,409 | €92,785 | -€624 | -0.7% |
| Tangible fixed assets | 22/27 | €93,409 | €92,785 | -€624 | -0.7% |
| Land and buildings | 22 | €91,228 | €79,890 | -€11,338 | -12.4% |
| Plant, machinery and equipment | 23 | €2,181 | €2,131 | -€49 | -2.3% |
| Furniture and vehicles | 24 | - | €10,764 | +€10,764 | |
| Current assets | 29/58 | €33,302 | €78,853 | +€45,551 | +136.8% |
| Amounts receivable within one year | 40/41 | €30,014 | €20,740 | -€9,274 | -30.9% |
| Trade receivables | 40 | €30,014 | €15,173 | -€14,841 | -49.4% |
| Other amounts receivable | 41 | - | €5,567 | +€5,567 | |
| Cash at bank and in hand | 54/58 | €3,288 | €58,114 | +€54,825 | +1667.3% |
| Total equity and liabilities | 10/49 | €126,711 | €171,638 | +€44,927 | +35.5% |
| Equity | 10/15 | €70,531 | €84,718 | +€14,187 | +20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,610 | €60,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,750 | €58,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,479 | €11,708 | +€14,187 | |
| Amounts payable | 17/49 | €56,180 | €86,920 | +€30,740 | +54.7% |
| Amounts payable after more than one year | 17 | - | €380 | +€380 | |
| Other amounts payable | 178/9 | - | €380 | +€380 | |
| Amounts payable within one year | 42/48 | €56,180 | €86,540 | +€30,360 | +54.0% |
| Trade debts | 44 | €645 | €21,596 | +€20,951 | +3248.0% |
| Suppliers | 440/4 | €645 | €21,596 | +€20,951 | +3248.0% |
| Taxes, remuneration and social security | 45 | €23,559 | €11,106 | -€12,452 | -52.9% |
| Taxes | 450/3 | €7,581 | €11,106 | +€3,526 | +46.5% |
| Remuneration and social security | 454/9 | €15,978 | - | -€15,978 | |
| Other amounts payable | 47/48 | €31,976 | €53,838 | +€21,862 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,660 | €12,264 | +€603 | +5.2% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | -€18,102 | €28,027 | +€46,129 | |
| Operating profit (loss) | 9901 | -€30,110 | €15,379 | +€45,489 | |
| Financial income | 75/76B | €0 | €22 | +€22 | +224600.0% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +224600.0% |
| Financial charges | 65/66B | €272 | €1,002 | +€730 | +267.9% |
| Recurring financial charges | 65 | €272 | €1,002 | +€730 | +267.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,382 | €14,400 | +€44,782 | |
| Income taxes | 67/77 | - | €213 | +€213 | |
| Profit (loss) for the period | 9904 | -€30,382 | €14,187 | +€44,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,382 | €14,187 | +€44,569 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.