Humi: 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.
Humi
Largest movements
- Tangible fixed assets +€30,005
up €30,005 (+142%), from €21,177 to €51,182
of which Furniture and vehicles: +€24,484
- Receivables within one year +€9,283
up €9,283 (+16.4%), from €56,496 to €65,779
of which Other amounts receivable: +€5,810
- Cash -€5,153
down €5,153 (-100%), from €5,153 to €0
mainly Investment in fixed assets (net) (-€35,536) and Receivables within one year (-€9,283)
- Debts after one year +€13,696
up €13,696 (+107%), from €12,789 to €26,485
- Reserves +€9,780
up €9,780 (+17.9%), from €54,531 to €64,311
- Tax, wage and social debts +€7,885
up €7,885 (+295%), from €2,675 to €10,560
- Trade debts +€2,866
up €2,866 (+435%), from €658 to €3,524
- Depreciation -€4,148
down €4,148 (-42.9%), from €9,679 to €5,531
- Taxes +€1,383
up €1,383 (+55.6%), from €2,486 to €3,869
- Financial charges -€868
down €868 (-42.8%), from €2,030 to €1,162
- Gross operating margin +€548
up €548 (+3.2%), from €17,255 to €17,804
- Other operating charges -€530
down €530 (-47.3%), from €1,122 to €591
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 | €82,826 | €117,518 | +€34,692 | +41.9% |
| Fixed assets | 21/28 | €21,177 | €51,182 | +€30,005 | +142% |
| Tangible fixed assets | 22/27 | €21,177 | €51,182 | +€30,005 | +142% |
| Plant, machinery and equipment | 23 | €4,848 | €3,117 | -€1,731 | -35.7% |
| Furniture and vehicles | 24 | €16,329 | €40,813 | +€24,484 | +150% |
| Other tangible fixed assets | 26 | - | €7,252 | +€7,252 | |
| Current assets | 29/58 | €61,649 | €66,336 | +€4,687 | +7.6% |
| Amounts receivable within one year | 40/41 | €56,496 | €65,779 | +€9,283 | +16.4% |
| Trade receivables | 40 | - | €3,474 | +€3,474 | |
| Other amounts receivable | 41 | €56,496 | €62,305 | +€5,810 | +10.3% |
| Cash at bank and in hand | 54/58 | €5,153 | €0 | -€5,153 | -100% |
| Deferred charges and accrued income | 490/1 | - | €557 | +€557 | |
| Total equity and liabilities | 10/49 | €82,826 | €117,518 | +€34,692 | +41.9% |
| Equity | 10/15 | €60,731 | €70,511 | +€9,780 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,531 | €64,311 | +€9,780 | +17.9% |
| Distributable reserves | 133 | €54,531 | €64,311 | +€9,780 | +17.9% |
| Amounts payable | 17/49 | €22,095 | €47,007 | +€24,912 | +113% |
| Amounts payable after more than one year | 17 | €12,789 | €26,485 | +€13,696 | +107% |
| Financial debts | 170/4 | €12,789 | €26,485 | +€13,696 | +107% |
| Amounts payable within one year | 42/48 | €9,306 | €20,522 | +€11,216 | +121% |
| Current portion of amounts payable after more than one year | 42 | €5,973 | €6,438 | +€465 | +7.8% |
| Trade debts | 44 | €658 | €3,524 | +€2,866 | +435% |
| Suppliers | 440/4 | €658 | €3,524 | +€2,866 | +435% |
| Taxes, remuneration and social security | 45 | €2,675 | €10,560 | +€7,885 | +295% |
| Taxes | 450/3 | €2,675 | €10,560 | +€7,885 | +295% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,679 | €5,531 | -€4,148 | -42.9% |
| Other operating charges | 640/8 | €1,122 | €591 | -€530 | -47.3% |
| Gross operating margin | 9900 | €17,255 | €17,804 | +€548 | +3.2% |
| Operating profit (loss) | 9901 | €6,454 | €11,681 | +€5,226 | +81.0% |
| Financial income | 75/76B | €3,200 | €3,130 | -€70 | -2.2% |
| Recurring financial income | 75 | €3,200 | €3,130 | -€70 | -2.2% |
| Financial charges | 65/66B | €2,030 | €1,162 | -€868 | -42.8% |
| Recurring financial charges | 65 | €2,030 | €1,162 | -€868 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €7,625 | €13,648 | +€6,024 | +79.0% |
| Income taxes | 67/77 | €2,486 | €3,869 | +€1,383 | +55.6% |
| Profit (loss) for the period | 9904 | €5,139 | €9,780 | +€4,641 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €9,780 | +€4,641 | +90.3% |
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 16 October 2026 via checked.be.