Hume: 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.
Hume
Largest movements
- Cash +€102,726
up €102,726 (+14.8%), from €693,690 to €796,415
mainly Net result for the year (+€138,801) and Receivables within one year (+€57,163)
- Receivables within one year -€57,163
down €57,163 (-37.6%), from €152,009 to €94,845
of which Trade receivables: -€54,105
- Tangible fixed assets -€31,104
down €31,104 (-31.1%), from €99,981 to €68,877
- Stocks and contracts +€11,544
up €11,544 (+97.8%), from €11,809 to €23,354
- Reserves +€100,000
up €100,000 (+45.3%), from €220,951 to €320,951
of which Distributable reserves: +€100,000
- Trade debts -€64,537
down €64,537 (-66.0%), from €97,716 to €33,179
- Profit (loss) carried forward +€38,801
up €38,801 (+8.0%), from €485,608 to €524,408
- Other debts -€27,229
down €27,229 (-99.2%), from €27,439 to €210
- Tax, wage and social debts -€18,921
down €18,921 (-13.9%), from €136,150 to €117,229
of which Taxes: -€33,414
- Taxes +€11,652
up €11,652 (+26.0%), from €44,881 to €56,533
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 | €981,303 | €1,009,418 | +€28,115 | +2.9% |
| Fixed assets | 21/28 | €105,381 | €75,017 | -€30,364 | -28.8% |
| Tangible fixed assets | 22/27 | €99,981 | €68,877 | -€31,104 | -31.1% |
| Plant, machinery and equipment | 23 | €12,429 | €8,124 | -€4,305 | -34.6% |
| Furniture and vehicles | 24 | €25,793 | €15,700 | -€10,093 | -39.1% |
| Leasing and similar rights | 25 | €50,914 | €35,899 | -€15,016 | -29.5% |
| Other tangible fixed assets | 26 | €1,449 | €1,087 | -€362 | -25.0% |
| Assets under construction and advance payments | 27 | €9,395 | €8,067 | -€1,328 | -14.1% |
| Financial fixed assets | 28 | €5,400 | €6,140 | +€740 | +13.7% |
| Current assets | 29/58 | €875,922 | €934,401 | +€58,479 | +6.7% |
| Stocks and contracts in progress | 3 | €11,809 | €23,354 | +€11,544 | +97.8% |
| Stocks | 30/36 | €11,809 | €23,354 | +€11,544 | +97.8% |
| Amounts receivable within one year | 40/41 | €152,009 | €94,845 | -€57,163 | -37.6% |
| Trade receivables | 40 | €84,648 | €30,543 | -€54,105 | -63.9% |
| Other amounts receivable | 41 | €67,361 | €64,302 | -€3,059 | -4.5% |
| Cash at bank and in hand | 54/58 | €693,690 | €796,415 | +€102,726 | +14.8% |
| Deferred charges and accrued income | 490/1 | €18,414 | €19,787 | +€1,373 | +7.5% |
| Total equity and liabilities | 10/49 | €981,303 | €1,009,418 | +€28,115 | +2.9% |
| Equity | 10/15 | €719,999 | €858,800 | +€138,801 | +19.3% |
| Contributions | 10/11 | €13,440 | €13,440 | = | 0.0% |
| Reserves | 13 | €220,951 | €320,951 | +€100,000 | +45.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,091 | €19,091 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Profit (loss) carried forward | 14 | €485,608 | €524,408 | +€38,801 | +8.0% |
| Amounts payable | 17/49 | €261,304 | €150,619 | -€110,686 | -42.4% |
| Amounts payable within one year | 42/48 | €261,304 | €150,619 | -€110,686 | -42.4% |
| Trade debts | 44 | €97,716 | €33,179 | -€64,537 | -66.0% |
| Suppliers | 440/4 | €97,716 | €33,179 | -€64,537 | -66.0% |
| Taxes, remuneration and social security | 45 | €136,150 | €117,229 | -€18,921 | -13.9% |
| Taxes | 450/3 | €96,558 | €63,145 | -€33,414 | -34.6% |
| Remuneration and social security | 454/9 | €39,592 | €54,085 | +€14,493 | +36.6% |
| Other amounts payable | 47/48 | €27,439 | €210 | -€27,229 | -99.2% |
| Remuneration, social security and pensions | 62 | €553,195 | €552,833 | -€362 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,866 | €31,992 | -€2,874 | -8.2% |
| Other operating charges | 640/8 | €5,487 | €13,128 | +€7,641 | +139% |
| Non-recurring operating charges | 66A | €357,287 | - | -€357,287 | |
| Gross operating margin | 9900 | €786,085 | €793,081 | +€6,996 | +0.9% |
| Operating profit (loss) | 9901 | -€164,750 | €195,128 | +€359,878 | |
| Financial income | 75/76B | €52 | €482 | +€430 | +819% |
| Recurring financial income | 75 | €52 | €482 | +€430 | +819% |
| Financial charges | 65/66B | €320 | €276 | -€44 | -13.7% |
| Recurring financial charges | 65 | €320 | €276 | -€44 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€165,018 | €195,334 | +€360,352 | |
| Income taxes | 67/77 | €44,881 | €56,533 | +€11,652 | +26.0% |
| Profit (loss) for the period | 9904 | -€209,899 | €138,801 | +€348,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€209,899 | €138,801 | +€348,700 |
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 25 October 2026 via checked.be.