HUMEKA: 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.
HUMEKA
Largest movements
- Cash +€16,342
up €16,342 (+72.1%), from €22,654 to €38,995
mainly Net result for the year (+€21,298) and Tax, wage and social debts (+€9,258)
- Tangible fixed assets +€13,381
up €13,381 (+270.5%), from €4,947 to €18,327
of which Furniture and vehicles: +€11,102
- Receivables within one year +€4,847
up €4,847 (+24.1%), from €20,074 to €24,920
of which Trade receivables: +€14,994
- Profit (loss) carried forward +€21,298
new in 2025: €21,298
- Tax, wage and social debts +€9,258
up €9,258 (+118.4%), from €7,819 to €17,077
- Trade debts +€5,321
up €5,321 (+232.2%), from €2,292 to €7,612
- Accrued charges and deferred income -€1,460
down €1,460 (-44.2%), from €3,300 to €1,840
- Gross operating margin +€19,934
up €19,934 (+181.5%), from €10,983 to €30,917
- Taxes +€4,146
up €4,146 (+189.6%), from €2,187 to €6,334
- Depreciation +€585
up €585 (+59.7%), from €981 to €1,566
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 | €47,870 | €82,491 | +€34,621 | +72.3% |
| Fixed assets | 21/28 | €4,947 | €18,327 | +€13,381 | +270.5% |
| Tangible fixed assets | 22/27 | €4,947 | €18,327 | +€13,381 | +270.5% |
| Plant, machinery and equipment | 23 | €285 | €2,564 | +€2,279 | +800.5% |
| Furniture and vehicles | 24 | €4,662 | €15,764 | +€11,102 | +238.1% |
| Current assets | 29/58 | €42,923 | €64,163 | +€21,240 | +49.5% |
| Amounts receivable within one year | 40/41 | €20,074 | €24,920 | +€4,847 | +24.1% |
| Trade receivables | 40 | €9,927 | €24,920 | +€14,994 | +151.0% |
| Other amounts receivable | 41 | €10,147 | - | -€10,147 | |
| Cash at bank and in hand | 54/58 | €22,654 | €38,995 | +€16,342 | +72.1% |
| Deferred charges and accrued income | 490/1 | €196 | €248 | +€52 | +26.4% |
| Total equity and liabilities | 10/49 | €47,870 | €82,491 | +€34,621 | +72.3% |
| Equity | 10/15 | €33,581 | €54,879 | +€21,298 | +63.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,581 | €28,581 | = | 0.0% |
| Distributable reserves | 133 | €28,581 | €28,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €21,298 | +€21,298 | |
| Amounts payable | 17/49 | €14,289 | €27,612 | +€13,323 | +93.2% |
| Amounts payable within one year | 42/48 | €10,989 | €25,772 | +€14,783 | +134.5% |
| Trade debts | 44 | €2,292 | €7,612 | +€5,321 | +232.2% |
| Suppliers | 440/4 | €2,292 | €7,612 | +€5,321 | +232.2% |
| Taxes, remuneration and social security | 45 | €7,819 | €17,077 | +€9,258 | +118.4% |
| Taxes | 450/3 | €7,819 | €17,077 | +€9,258 | +118.4% |
| Other amounts payable | 47/48 | €878 | €1,082 | +€204 | +23.2% |
| Accrued charges and deferred income | 492/3 | €3,300 | €1,840 | -€1,460 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €1,566 | +€585 | +59.7% |
| Other operating charges | 640/8 | €597 | €731 | +€134 | +22.3% |
| Gross operating margin | 9900 | €10,983 | €30,917 | +€19,934 | +181.5% |
| Operating profit (loss) | 9901 | €9,405 | €28,620 | +€19,216 | +204.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,214 | €989 | -€225 | -18.6% |
| Recurring financial charges | 65 | €1,214 | €989 | -€225 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €8,191 | €27,632 | +€19,440 | +237.3% |
| Income taxes | 67/77 | €2,187 | €6,334 | +€4,146 | +189.6% |
| Profit (loss) for the period | 9904 | €6,004 | €21,298 | +€15,294 | +254.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,004 | €21,298 | +€15,294 | +254.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.