HUMIDA: 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.
HUMIDA
Largest movements
- Receivables within one year +€23,715
up €23,715 (+4,757%), from €499 to €24,213
of which Trade receivables: +€24,213
- Cash +€16,292
up €16,292 (+24.6%), from €66,348 to €82,640
mainly Trade debts (+€74,146) and Net result for the year (+€42,679)
- Stocks and contracts +€5,384
up €5,384 (+56.2%), from €9,579 to €14,964
- Trade debts +€74,146
up €74,146 (+126%), from €58,844 to €132,990
- Reserves +€40,819
up €40,819 (+33.1%), from €123,234 to €164,053
of which Distributable reserves: +€42,679
- Tax, wage and social debts -€37,279
down €37,279 (-59.6%), from €62,567 to €25,288
of which Remuneration and social security: -€34,105
- Current portion of long-term debt -€33,227
down €33,227 (-100%), from €33,227 to €0
- Debts after one year -€31,145
no longer reported in 2025 (was €31,145)
- Financial income +€64,304
up €64,304 (+1,223%), from €5,256 to €69,560
- Gross operating margin -€61,369
down €61,369 (-64.2%), from €95,520 to €34,151
- Taxes -€6,682
down €6,682 (-74.4%), from €8,976 to €2,294
- Financial charges -€4,904
down €4,904 (-98.4%), from €4,984 to €80
- Staff costs -€1,026
down €1,026 (-1.7%), from €58,765 to €57,739
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 | €339,701 | €384,852 | +€45,150 | +13.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €257,414 | €256,831 | -€584 | -0.2% |
| Tangible fixed assets | 22/27 | €1,414 | €831 | -€584 | -41.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,414 | €831 | -€584 | -41.3% |
| Financial fixed assets | 28 | €256,000 | €256,000 | = | 0.0% |
| Current assets | 29/58 | €82,287 | €128,021 | +€45,734 | +55.6% |
| Stocks and contracts in progress | 3 | €9,579 | €14,964 | +€5,384 | +56.2% |
| Contracts in progress | 37 | €9,579 | €14,964 | +€5,384 | +56.2% |
| Amounts receivable within one year | 40/41 | €499 | €24,213 | +€23,715 | +4,757% |
| Trade receivables | 40 | €0 | €24,213 | +€24,213 | |
| Other amounts receivable | 41 | €499 | - | -€499 | |
| Cash at bank and in hand | 54/58 | €66,348 | €82,640 | +€16,292 | +24.6% |
| Deferred charges and accrued income | 490/1 | €5,861 | €6,204 | +€343 | +5.8% |
| Total equity and liabilities | 10/49 | €339,701 | €384,852 | +€45,150 | +13.3% |
| Equity | 10/15 | €141,834 | €184,513 | +€42,679 | +30.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €123,234 | €164,053 | +€40,819 | +33.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €121,374 | €164,053 | +€42,679 | +35.2% |
| Amounts payable | 17/49 | €197,867 | €200,339 | +€2,471 | +1.2% |
| Amounts payable after more than one year | 17 | €31,145 | - | -€31,145 | |
| Financial debts | 170/4 | €31,145 | - | -€31,145 | |
| Amounts payable within one year | 42/48 | €166,722 | €200,339 | +€33,616 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €33,227 | €0 | -€33,227 | -100% |
| Financial debts | 43 | - | €29,977 | +€29,977 | |
| Credit institutions | 430/8 | - | €29,977 | +€29,977 | |
| Trade debts | 44 | €58,844 | €132,990 | +€74,146 | +126% |
| Suppliers | 440/4 | €58,844 | €132,990 | +€74,146 | +126% |
| Taxes, remuneration and social security | 45 | €62,567 | €25,288 | -€37,279 | -59.6% |
| Taxes | 450/3 | €8,335 | €5,160 | -€3,174 | -38.1% |
| Remuneration and social security | 454/9 | €54,232 | €20,128 | -€34,105 | -62.9% |
| Other amounts payable | 47/48 | €12,084 | €12,084 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €58,765 | €57,739 | -€1,026 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €584 | = | 0.0% |
| Other operating charges | 640/8 | €417 | €336 | -€80 | -19.3% |
| Gross operating margin | 9900 | €95,520 | €34,151 | -€61,369 | -64.2% |
| Operating profit (loss) | 9901 | €35,755 | -€24,507 | -€60,263 | |
| Financial income | 75/76B | €5,256 | €69,560 | +€64,304 | +1,223% |
| Recurring financial income | 75 | €5,256 | €69,560 | +€64,304 | +1,223% |
| Financial charges | 65/66B | €4,984 | €80 | -€4,904 | -98.4% |
| Recurring financial charges | 65 | €4,984 | €80 | -€4,904 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €36,028 | €44,973 | +€8,945 | +24.8% |
| Income taxes | 67/77 | €8,976 | €2,294 | -€6,682 | -74.4% |
| Profit (loss) for the period | 9904 | €27,052 | €42,679 | +€15,627 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,052 | €42,679 | +€15,627 | +57.8% |
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 27 October 2026 via checked.be.