HUMIPRO: 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.
HUMIPRO
Largest movements
- Cash +€25,548
up €25,548 (+400%), from €6,381 to €31,929
mainly Net result for the year (+€27,535) and Tax, wage and social debts (+€14,431)
- Receivables within one year -€8,775
down €8,775 (-19.9%), from €44,021 to €35,246
of which Trade receivables: -€8,630
- Tangible fixed assets +€3,639
up €3,639 (+26.4%), from €13,809 to €17,447
of which Furniture and vehicles: +€5,788
- Tax, wage and social debts +€14,431
up €14,431 (+92.8%), from €15,542 to €29,973
of which Taxes: +€10,563
- Other debts +€13,909
up €13,909 (+134%), from €10,398 to €24,306
- Trade debts -€8,036
down €8,036 (-42.3%), from €18,989 to €10,953
- Gross operating margin +€71,731
up €71,731 (+104%), from €69,115 to €140,846
- Staff costs +€26,493
up €26,493 (+37.9%), from €69,916 to €96,409
- Taxes +€6,875
up €6,875 (+3,072%), from €224 to €7,099
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 | €75,715 | €96,019 | +€20,304 | +26.8% |
| Fixed assets | 21/28 | €13,809 | €17,447 | +€3,639 | +26.4% |
| Tangible fixed assets | 22/27 | €13,809 | €17,447 | +€3,639 | +26.4% |
| Plant, machinery and equipment | 23 | €6,433 | €5,000 | -€1,432 | -22.3% |
| Furniture and vehicles | 24 | €1,646 | €7,434 | +€5,788 | +352% |
| Other tangible fixed assets | 26 | €5,730 | €5,013 | -€718 | -12.5% |
| Current assets | 29/58 | €61,907 | €78,572 | +€16,665 | +26.9% |
| Amounts receivable within one year | 40/41 | €44,021 | €35,246 | -€8,775 | -19.9% |
| Trade receivables | 40 | €17,618 | €8,988 | -€8,630 | -49.0% |
| Other amounts receivable | 41 | €26,403 | €26,258 | -€145 | -0.5% |
| Cash at bank and in hand | 54/58 | €6,381 | €31,929 | +€25,548 | +400% |
| Deferred charges and accrued income | 490/1 | €11,505 | €11,397 | -€108 | -0.9% |
| Total equity and liabilities | 10/49 | €75,715 | €96,019 | +€20,304 | +26.8% |
| Equity | 10/15 | €30,787 | €30,787 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €26,787 | €26,787 | = | 0.0% |
| Distributable reserves | 133 | €26,787 | €26,787 | = | 0.0% |
| Amounts payable | 17/49 | €44,929 | €65,232 | +€20,304 | +45.2% |
| Amounts payable within one year | 42/48 | €44,929 | €65,232 | +€20,304 | +45.2% |
| Trade debts | 44 | €18,989 | €10,953 | -€8,036 | -42.3% |
| Suppliers | 440/4 | €18,989 | €10,953 | -€8,036 | -42.3% |
| Taxes, remuneration and social security | 45 | €15,542 | €29,973 | +€14,431 | +92.8% |
| Taxes | 450/3 | €711 | €11,274 | +€10,563 | +1,486% |
| Remuneration and social security | 454/9 | €14,831 | €18,699 | +€3,867 | +26.1% |
| Other amounts payable | 47/48 | €10,398 | €24,306 | +€13,909 | +134% |
| Remuneration, social security and pensions | 62 | €69,916 | €96,409 | +€26,493 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,980 | €5,183 | +€1,203 | +30.2% |
| Other operating charges | 640/8 | €230 | €234 | +€4 | +1.7% |
| Non-recurring operating charges | 66A | €798 | €1,170 | +€372 | +46.6% |
| Gross operating margin | 9900 | €69,115 | €140,846 | +€71,731 | +104% |
| Operating profit (loss) | 9901 | -€5,809 | €37,850 | +€43,659 | |
| Financial income | 75/76B | €1,242 | €1,011 | -€231 | -18.6% |
| Recurring financial income | 75 | €1,242 | €1,011 | -€231 | -18.6% |
| Financial charges | 65/66B | €3,037 | €4,227 | +€1,189 | +39.1% |
| Recurring financial charges | 65 | €1,918 | €4,227 | +€2,309 | +120% |
| Non-recurring financial charges | 66B | €1,120 | - | -€1,120 | |
| Profit (loss) for the period before taxes | 9903 | -€7,604 | €34,634 | +€42,238 | |
| Income taxes | 67/77 | €224 | €7,099 | +€6,875 | +3,072% |
| Profit (loss) for the period | 9904 | -€7,828 | €27,535 | +€35,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,828 | €27,535 | +€35,363 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.