HUMINAME MANAGEMENT: 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.
HUMINAME MANAGEMENT
Largest movements
- Receivables within one year -€10,854
down €10,854 (-23.7%), from €45,884 to €35,029
of which Other amounts receivable: -€8,599
- Cash -€9,334
down €9,334 (-25.6%), from €36,420 to €27,086
mainly Contributions, distributions and other (-€47,433) and Tax, wage and social debts (-€3,753)
- Stocks and contracts +€3,075
new in 2025: €3,075
- Tangible fixed assets -€2,005
down €2,005 (-13.0%), from €15,381 to €13,376
of which Furniture and vehicles: -€1,786
- Profit (loss) carried forward -€12,484
down €12,484 (-19.0%), from €65,802 to €53,318
- Tax, wage and social debts -€3,753
down €3,753 (-15.7%), from €23,964 to €20,210
of which Taxes: -€4,953
- Debts after one year -€2,460
down €2,460 (-69.9%), from €3,519 to €1,058
- Gross operating margin +€21,192
up €21,192 (+70.9%), from €29,883 to €51,075
- Taxes +€4,520
up €4,520 (+77.2%), from €5,855 to €10,375
- Financial income +€1,186
up €1,186 (+88.2%), from €1,344 to €2,530
- Financial charges -€620
down €620 (-22.4%), from €2,760 to €2,140
- Depreciation +€524
up €524 (+10.1%), from €5,165 to €5,689
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 | €100,106 | €81,378 | -€18,729 | -18.7% |
| Fixed assets | 21/28 | €15,381 | €13,376 | -€2,005 | -13.0% |
| Tangible fixed assets | 22/27 | €15,381 | €13,376 | -€2,005 | -13.0% |
| Furniture and vehicles | 24 | €14,588 | €12,803 | -€1,786 | -12.2% |
| Other tangible fixed assets | 26 | €793 | €573 | -€220 | -27.7% |
| Current assets | 29/58 | €84,725 | €68,002 | -€16,723 | -19.7% |
| Stocks and contracts in progress | 3 | - | €3,075 | +€3,075 | |
| Stocks | 30/36 | - | €3,075 | +€3,075 | |
| Amounts receivable within one year | 40/41 | €45,884 | €35,029 | -€10,854 | -23.7% |
| Trade receivables | 40 | €11,141 | €8,885 | -€2,256 | -20.2% |
| Other amounts receivable | 41 | €34,743 | €26,144 | -€8,599 | -24.7% |
| Cash at bank and in hand | 54/58 | €36,420 | €27,086 | -€9,334 | -25.6% |
| Deferred charges and accrued income | 490/1 | €2,421 | €2,812 | +€390 | +16.1% |
| Total equity and liabilities | 10/49 | €100,106 | €81,378 | -€18,729 | -18.7% |
| Equity | 10/15 | €68,302 | €55,818 | -€12,484 | -18.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,802 | €53,318 | -€12,484 | -19.0% |
| Amounts payable | 17/49 | €31,804 | €25,560 | -€6,245 | -19.6% |
| Amounts payable after more than one year | 17 | €3,519 | €1,058 | -€2,460 | -69.9% |
| Financial debts | 170/4 | €3,519 | €1,058 | -€2,460 | -69.9% |
| Amounts payable within one year | 42/48 | €27,472 | €24,501 | -€2,970 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €2,353 | €2,460 | +€108 | +4.6% |
| Financial debts | 43 | €0 | €998 | +€998 | |
| Credit institutions | 430/8 | €0 | €998 | +€998 | |
| Trade debts | 44 | €296 | €0 | -€296 | -100% |
| Suppliers | 440/4 | €296 | €0 | -€296 | -100% |
| Taxes, remuneration and social security | 45 | €23,964 | €20,210 | -€3,753 | -15.7% |
| Taxes | 450/3 | €21,014 | €16,060 | -€4,953 | -23.6% |
| Remuneration and social security | 454/9 | €2,950 | €4,150 | +€1,200 | +40.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €814 | €0 | -€814 | -100% |
| Non-recurring operating income | 76A | - | €539 | +€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,165 | €5,689 | +€524 | +10.1% |
| Other operating charges | 640/8 | €814 | €451 | -€362 | -44.5% |
| Non-recurring operating charges | 66A | €394 | €0 | -€394 | -100% |
| Gross operating margin | 9900 | €29,883 | €51,075 | +€21,192 | +70.9% |
| Operating profit (loss) | 9901 | €23,511 | €44,934 | +€21,424 | +91.1% |
| Financial income | 75/76B | €1,344 | €2,530 | +€1,186 | +88.2% |
| Recurring financial income | 75 | €1,344 | €2,530 | +€1,186 | +88.2% |
| Financial charges | 65/66B | €2,760 | €2,140 | -€620 | -22.4% |
| Recurring financial charges | 65 | €2,760 | €2,140 | -€620 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €22,095 | €45,324 | +€23,229 | +105% |
| Income taxes | 67/77 | €5,855 | €10,375 | +€4,520 | +77.2% |
| Profit (loss) for the period | 9904 | €16,240 | €34,949 | +€18,709 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €16,240 | €34,949 | +€18,709 | +115% |
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 23 October 2026 via checked.be.