HUMICONCEPT: 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.
HUMICONCEPT
Largest movements
- Tangible fixed assets -€49,186
down €49,186 (-17.9%), from €274,826 to €225,640
of which Leasing and similar rights: -€27,926
- Cash +€8,615
up €8,615 (+10.4%), from €82,824 to €91,439
mainly Trade debts (+€97,398) and Depreciation (+€30,881)
- Trade debts +€97,398
up €97,398 (+94.3%), from €103,257 to €200,654
- Reserves -€60,000
down €60,000 (-35.4%), from €169,307 to €109,307
- Debts after one year -€45,644
down €45,644 (-23.8%), from €192,155 to €146,512
- Tax, wage and social debts -€31,685
down €31,685 (-40.8%), from €77,697 to €46,011
of which Remuneration and social security: -€26,547
- Staff costs +€19,332
up €19,332 (+4.4%), from €444,303 to €463,635
- Financial income -€16,838
down €16,838 (-70.0%), from €24,064 to €7,227
- Gross operating margin +€12,138
up €12,138 (+2.2%), from €540,836 to €552,974
- Taxes -€7,610
down €7,610 (-50.8%), from €14,979 to €7,369
- Depreciation -€7,388
down €7,388 (-19.3%), from €38,269 to €30,881
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 | €668,501 | €626,366 | -€42,135 | -6.3% |
| Fixed assets | 21/28 | €274,826 | €225,640 | -€49,186 | -17.9% |
| Tangible fixed assets | 22/27 | €274,826 | €225,640 | -€49,186 | -17.9% |
| Land and buildings | 22 | €184,466 | €175,796 | -€8,670 | -4.7% |
| Plant, machinery and equipment | 23 | €3,713 | €2,534 | -€1,179 | -31.8% |
| Furniture and vehicles | 24 | €13,093 | €4,189 | -€8,904 | -68.0% |
| Leasing and similar rights | 25 | €58,964 | €31,038 | -€27,926 | -47.4% |
| Other tangible fixed assets | 26 | €14,589 | €12,082 | -€2,507 | -17.2% |
| Current assets | 29/58 | €393,675 | €400,727 | +€7,051 | +1.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,917 | €4,996 | -€920 | -15.6% |
| Stocks | 30/36 | €5,917 | €4,996 | -€920 | -15.6% |
| Amounts receivable within one year | 40/41 | €248,639 | €247,557 | -€1,082 | -0.4% |
| Trade receivables | 40 | €144,703 | €212,420 | +€67,717 | +46.8% |
| Other amounts receivable | 41 | €103,936 | €35,137 | -€68,799 | -66.2% |
| Cash at bank and in hand | 54/58 | €82,824 | €91,439 | +€8,615 | +10.4% |
| Deferred charges and accrued income | 490/1 | €6,296 | €6,734 | +€439 | +7.0% |
| Total equity and liabilities | 10/49 | €668,501 | €626,366 | -€42,135 | -6.3% |
| Equity | 10/15 | €187,907 | €127,907 | -€60,000 | -31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,307 | €109,307 | -€60,000 | -35.4% |
| Distributable reserves | 133 | €169,307 | €109,307 | -€60,000 | -35.4% |
| Amounts payable | 17/49 | €480,594 | €498,459 | +€17,865 | +3.7% |
| Amounts payable after more than one year | 17 | €192,155 | €146,512 | -€45,644 | -23.8% |
| Financial debts | 170/4 | €192,155 | €146,512 | -€45,644 | -23.8% |
| Amounts payable within one year | 42/48 | €285,487 | €351,947 | +€66,460 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €104,510 | €105,282 | +€772 | +0.7% |
| Trade debts | 44 | €103,257 | €200,654 | +€97,398 | +94.3% |
| Suppliers | 440/4 | €103,257 | €200,654 | +€97,398 | +94.3% |
| Taxes, remuneration and social security | 45 | €77,697 | €46,011 | -€31,685 | -40.8% |
| Taxes | 450/3 | €21,335 | €16,197 | -€5,138 | -24.1% |
| Remuneration and social security | 454/9 | €56,361 | €29,814 | -€26,547 | -47.1% |
| Other amounts payable | 47/48 | €24 | - | -€24 | |
| Accrued charges and deferred income | 492/3 | €2,951 | - | -€2,951 | |
| Non-recurring operating income | 76A | €3,954 | - | -€3,954 | |
| Remuneration, social security and pensions | 62 | €444,303 | €463,635 | +€19,332 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,269 | €30,881 | -€7,388 | -19.3% |
| Other operating charges | 640/8 | €4,707 | €508 | -€4,199 | -89.2% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €540,836 | €552,974 | +€12,138 | +2.2% |
| Operating profit (loss) | 9901 | €53,558 | €56,951 | +€3,392 | +6.3% |
| Financial income | 75/76B | €24,064 | €7,227 | -€16,838 | -70.0% |
| Recurring financial income | 75 | €24,064 | €7,227 | -€16,838 | -70.0% |
| Financial charges | 65/66B | €21,694 | €28,843 | +€7,149 | +33.0% |
| Recurring financial charges | 65 | €20,739 | €22,220 | +€1,481 | +7.1% |
| Non-recurring financial charges | 66B | €955 | €6,623 | +€5,668 | +593% |
| Profit (loss) for the period before taxes | 9903 | €55,929 | €35,334 | -€20,595 | -36.8% |
| Income taxes | 67/77 | €14,979 | €7,369 | -€7,610 | -50.8% |
| Profit (loss) for the period | 9904 | €40,949 | €27,965 | -€12,985 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,949 | €27,965 | -€12,985 | -31.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.