HummingBird: what changed
Two fiscal 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.
HummingBird
Largest movements
- Receivables within one year +€45,689
up €45,689 (+1573.3%), from €2,904 to €48,593
- Cash -€5,257
down €5,257 (-67.9%), from €7,739 to €2,482
mainly Receivables within one year (-€45,689) and Net result for the year (-€3,612)
- Other debts +€22,423
up €22,423 (+109.5%), from €20,484 to €42,907
- Trade debts +€20,394
up €20,394 (+1755.6%), from €1,162 to €21,556
- Profit (loss) carried forward -€3,612
down €3,612 (-11.1%), from -€32,536 to -€36,148
- Tax, wage and social debts +€1,227
up €1,227 (+114.3%), from €1,074 to €2,300
- Gross operating margin +€5,289
up €5,289 (+66.3%), from -€7,981 to -€2,692
- Other operating charges -€802
down €802 (-60.1%), from €1,333 to €531
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 | €10,643 | €51,075 | +€40,432 | +379.9% |
| Current assets | 29/58 | €10,643 | €51,075 | +€40,432 | +379.9% |
| Amounts receivable within one year | 40/41 | €2,904 | €48,593 | +€45,689 | +1573.3% |
| Trade receivables | 40 | €2,904 | €48,593 | +€45,689 | +1573.3% |
| Cash at bank and in hand | 54/58 | €7,739 | €2,482 | -€5,257 | -67.9% |
| Total equity and liabilities | 10/49 | €10,643 | €51,075 | +€40,432 | +379.9% |
| Equity | 10/15 | -€12,076 | -€15,688 | -€3,612 | -29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,536 | -€36,148 | -€3,612 | -11.1% |
| Amounts payable | 17/49 | €22,720 | €66,764 | +€44,044 | +193.9% |
| Amounts payable within one year | 42/48 | €22,720 | €66,764 | +€44,044 | +193.9% |
| Trade debts | 44 | €1,162 | €21,556 | +€20,394 | +1755.6% |
| Suppliers | 440/4 | €1,162 | €21,556 | +€20,394 | +1755.6% |
| Taxes, remuneration and social security | 45 | €1,074 | €2,300 | +€1,227 | +114.3% |
| Taxes | 450/3 | €1,074 | €2,300 | +€1,227 | +114.3% |
| Other amounts payable | 47/48 | €20,484 | €42,907 | +€22,423 | +109.5% |
| Other operating charges | 640/8 | €1,333 | €531 | -€802 | -60.1% |
| Gross operating margin | 9900 | -€7,981 | -€2,692 | +€5,289 | +66.3% |
| Operating profit (loss) | 9901 | -€9,315 | -€3,223 | +€6,091 | +65.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €65 | €69 | +€4 | +6.7% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,379 | -€3,293 | +€6,087 | +64.9% |
| Income taxes | 67/77 | €357 | €319 | -€38 | -10.6% |
| Profit (loss) for the period | 9904 | -€9,737 | -€3,612 | +€6,125 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,737 | -€3,612 | +€6,125 | +62.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.