HUMIPROF: 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.
HUMIPROF
Largest movements
- Receivables within one year -€22,196
down €22,196 (-25.9%), from €85,780 to €63,584
of which Trade receivables: -€15,586
- Tangible fixed assets +€8,113
up €8,113 (+280.8%), from €2,889 to €11,002
- Accrued charges and deferred income -€29,000
no longer reported in 2025 (was €29,000)
- Current portion of long-term debt +€12,224
new in 2025: €12,224
- Profit (loss) carried forward +€4,357
up €4,357 (+12.6%), from €34,658 to €39,015
- Tax, wage and social debts -€1,785
down €1,785 (-37.9%), from €4,714 to €2,929
- Gross operating margin -€26,000
down €26,000 (-77.0%), from €33,749 to €7,749
- Other operating charges -€1,597
down €1,597 (-76.3%), from €2,092 to €495
- Taxes +€1,025
up €1,025 (+69.8%), from €1,468 to €2,493
- Depreciation +€1,005
up €1,005 (+90.5%), from €1,111 to €2,116
- Financial income -€673
down €673 (-24.3%), from €2,766 to €2,093
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.
Cash bridge derived
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 | €88,832 | €74,628 | -€14,204 | -16.0% |
| Fixed assets | 21/28 | €2,889 | €11,002 | +€8,113 | +280.8% |
| Tangible fixed assets | 22/27 | €2,889 | €11,002 | +€8,113 | +280.8% |
| Furniture and vehicles | 24 | €2,889 | €11,002 | +€8,113 | +280.8% |
| Current assets | 29/58 | €85,943 | €63,626 | -€22,317 | -26.0% |
| Amounts receivable within one year | 40/41 | €85,780 | €63,584 | -€22,196 | -25.9% |
| Trade receivables | 40 | €43,675 | €28,089 | -€15,586 | -35.7% |
| Other amounts receivable | 41 | €42,105 | €35,495 | -€6,610 | -15.7% |
| Cash at bank and in hand | 54/58 | €163 | €42 | -€121 | -74.2% |
| Total equity and liabilities | 10/49 | €88,832 | €74,628 | -€14,204 | -16.0% |
| Equity | 10/15 | €55,118 | €59,475 | +€4,357 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,658 | €39,015 | +€4,357 | +12.6% |
| Amounts payable | 17/49 | €33,714 | €15,153 | -€18,561 | -55.1% |
| Amounts payable within one year | 42/48 | €4,714 | €15,153 | +€10,439 | +221.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,224 | +€12,224 | |
| Taxes, remuneration and social security | 45 | €4,714 | €2,929 | -€1,785 | -37.9% |
| Taxes | 450/3 | €4,714 | €2,929 | -€1,785 | -37.9% |
| Accrued charges and deferred income | 492/3 | €29,000 | - | -€29,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €2,116 | +€1,005 | +90.5% |
| Other operating charges | 640/8 | €2,092 | €495 | -€1,597 | -76.3% |
| Gross operating margin | 9900 | €33,749 | €7,749 | -€26,000 | -77.0% |
| Operating profit (loss) | 9901 | €30,546 | €5,138 | -€25,408 | -83.2% |
| Financial income | 75/76B | €2,766 | €2,093 | -€673 | -24.3% |
| Recurring financial income | 75 | €2,766 | €2,093 | -€673 | -24.3% |
| Financial charges | 65/66B | €78 | €381 | +€303 | +388.5% |
| Recurring financial charges | 65 | €78 | €381 | +€303 | +388.5% |
| Profit (loss) for the period before taxes | 9903 | €33,234 | €6,850 | -€26,384 | -79.4% |
| Income taxes | 67/77 | €1,468 | €2,493 | +€1,025 | +69.8% |
| Profit (loss) for the period | 9904 | €31,766 | €4,357 | -€27,409 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,766 | €4,357 | -€27,409 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.