Humm Deli: 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.
Humm Deli
Largest movements
- Cash +€18,880
up €18,880 (+48.9%), from €38,603 to €57,484
mainly Net result for the year (+€32,686) and Depreciation (+€12,179)
- Tangible fixed assets -€12,179
down €12,179 (-3.6%), from €335,449 to €323,271
of which Other tangible fixed assets: -€11,793
- Receivables within one year -€8,505
down €8,505 (-34.8%), from €24,440 to €15,935
of which Other amounts receivable: -€8,027
- Profit (loss) carried forward +€32,686
up €32,686 (+2,112%), from €1,548 to €34,234
- Advances received -€16,689
down €16,689 (-100%), from €16,689 to €0
- Debts after one year -€16,539
down €16,539 (-5.6%), from €297,598 to €281,058
- Other debts -€8,814
down €8,814 (-38.2%), from €23,045 to €14,231
- Current portion of long-term debt +€4,729
up €4,729 (+12.1%), from €39,065 to €43,794
- Gross operating margin +€37,858
up €37,858 (+9.5%), from €400,466 to €438,324
- Staff costs +€16,389
up €16,389 (+4.6%), from €354,452 to €370,842
- Taxes +€4,633
up €4,633 (+84.0%), from €5,517 to €10,150
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 | €436,302 | €435,629 | -€673 | -0.2% |
| Fixed assets | 21/28 | €335,449 | €323,271 | -€12,179 | -3.6% |
| Tangible fixed assets | 22/27 | €335,449 | €323,271 | -€12,179 | -3.6% |
| Plant, machinery and equipment | 23 | €3,288 | €2,902 | -€386 | -11.7% |
| Other tangible fixed assets | 26 | €332,161 | €320,368 | -€11,793 | -3.6% |
| Current assets | 29/58 | €100,853 | €112,358 | +€11,505 | +11.4% |
| Stocks and contracts in progress | 3 | €34,041 | €35,089 | +€1,048 | +3.1% |
| Stocks | 30/36 | €34,041 | €35,089 | +€1,048 | +3.1% |
| Amounts receivable within one year | 40/41 | €24,440 | €15,935 | -€8,505 | -34.8% |
| Trade receivables | 40 | €10,030 | €9,553 | -€477 | -4.8% |
| Other amounts receivable | 41 | €14,410 | €6,382 | -€8,027 | -55.7% |
| Cash at bank and in hand | 54/58 | €38,603 | €57,484 | +€18,880 | +48.9% |
| Deferred charges and accrued income | 490/1 | €3,769 | €3,850 | +€81 | +2.2% |
| Total equity and liabilities | 10/49 | €436,302 | €435,629 | -€673 | -0.2% |
| Equity | 10/15 | €11,548 | €44,234 | +€32,686 | +283% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,548 | €34,234 | +€32,686 | +2,112% |
| Amounts payable | 17/49 | €424,755 | €391,395 | -€33,359 | -7.9% |
| Amounts payable after more than one year | 17 | €297,598 | €281,058 | -€16,539 | -5.6% |
| Financial debts | 170/4 | €297,598 | €281,058 | -€16,539 | -5.6% |
| Amounts payable within one year | 42/48 | €127,157 | €110,337 | -€16,820 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €39,065 | €43,794 | +€4,729 | +12.1% |
| Trade debts | 44 | €40,318 | €43,465 | +€3,147 | +7.8% |
| Suppliers | 440/4 | €40,318 | €43,465 | +€3,147 | +7.8% |
| Advances received on contracts in progress | 46 | €16,689 | €0 | -€16,689 | -100% |
| Taxes, remuneration and social security | 45 | €8,040 | €8,847 | +€807 | +10.0% |
| Taxes | 450/3 | €5,593 | €8,847 | +€3,254 | +58.2% |
| Remuneration and social security | 454/9 | €2,447 | €0 | -€2,447 | -100% |
| Other amounts payable | 47/48 | €23,045 | €14,231 | -€8,814 | -38.2% |
| Remuneration, social security and pensions | 62 | €354,452 | €370,842 | +€16,389 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,135 | €12,179 | +€44 | +0.4% |
| Other operating charges | 640/8 | €1,430 | €2,588 | +€1,158 | +81.0% |
| Gross operating margin | 9900 | €400,466 | €438,324 | +€37,858 | +9.5% |
| Operating profit (loss) | 9901 | €32,449 | €52,716 | +€20,267 | +62.5% |
| Financial income | 75/76B | €875 | €313 | -€562 | -64.2% |
| Recurring financial income | 75 | €875 | €313 | -€562 | -64.2% |
| Financial charges | 65/66B | €11,594 | €10,193 | -€1,401 | -12.1% |
| Recurring financial charges | 65 | €11,594 | €10,193 | -€1,401 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €21,730 | €42,836 | +€21,106 | +97.1% |
| Income taxes | 67/77 | €5,517 | €10,150 | +€4,633 | +84.0% |
| Profit (loss) for the period | 9904 | €16,213 | €32,686 | +€16,473 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €16,213 | €32,686 | +€16,473 | +102% |
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 15 October 2026 via checked.be.