HUMMUS: 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.
HUMMUS
Largest movements
- Tangible fixed assets -€57,665
down €57,665 (-8.0%), from €721,095 to €663,430
of which Other tangible fixed assets: -€39,801
- Cash +€13,002
up €13,002 (+6.6%), from €198,273 to €211,275
mainly Other debts (+€71,562) and Depreciation (+€61,451)
- Reserves -€75,328
down €75,328 (-14.7%), from €511,291 to €435,963
of which Distributable reserves: -€75,328
- Other debts +€71,562
new in 2025: €71,562
- Debts after one year -€33,116
down €33,116 (-6.2%), from €537,740 to €504,624
- Profit (loss) carried forward -€24,556
new in 2025: -€24,556
- Trade debts +€19,394
new in 2025: €19,394
- Gross operating margin -€184,009
down €184,009 (-52.5%), from €350,435 to €166,426
- Taxes -€51,371
no longer reported in 2025 (was €51,371)
- Staff costs +€13,290
up €13,290 (+13.2%), from €101,001 to €114,291
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 | €1,134,581 | €1,091,762 | -€42,819 | -3.8% |
| Fixed assets | 21/28 | €734,990 | €676,592 | -€58,398 | -7.9% |
| Intangible fixed assets | 21 | €1,895 | €1,162 | -€733 | -38.7% |
| Tangible fixed assets | 22/27 | €721,095 | €663,430 | -€57,665 | -8.0% |
| Land and buildings | 22 | €5,950 | €5,950 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,764 | €6,476 | -€2,289 | -26.1% |
| Furniture and vehicles | 24 | €43,332 | €26,553 | -€16,778 | -38.7% |
| Leasing and similar rights | 25 | - | €1,203 | +€1,203 | |
| Other tangible fixed assets | 26 | €663,049 | €623,248 | -€39,801 | -6.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €399,591 | €415,170 | +€15,579 | +3.9% |
| Stocks and contracts in progress | 3 | €9,597 | €8,621 | -€977 | -10.2% |
| Stocks | 30/36 | €9,597 | €8,621 | -€977 | -10.2% |
| Amounts receivable within one year | 40/41 | €87,533 | €87,316 | -€216 | -0.2% |
| Trade receivables | 40 | €60,697 | €10,492 | -€50,205 | -82.7% |
| Other amounts receivable | 41 | €26,836 | €76,824 | +€49,989 | +186.3% |
| Current investments | 50/53 | €99,512 | €97,250 | -€2,262 | -2.3% |
| Cash at bank and in hand | 54/58 | €198,273 | €211,275 | +€13,002 | +6.6% |
| Deferred charges and accrued income | 490/1 | €4,676 | €10,707 | +€6,031 | +129.0% |
| Total equity and liabilities | 10/49 | €1,134,581 | €1,091,762 | -€42,819 | -3.8% |
| Equity | 10/15 | €529,891 | €430,007 | -€99,884 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €511,291 | €435,963 | -€75,328 | -14.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56 | €56 | = | 0.0% |
| Distributable reserves | 133 | €509,375 | €434,047 | -€75,328 | -14.8% |
| Profit (loss) carried forward | 14 | - | -€24,556 | -€24,556 | |
| Amounts payable | 17/49 | €604,690 | €661,755 | +€57,065 | +9.4% |
| Amounts payable after more than one year | 17 | €537,740 | €504,624 | -€33,116 | -6.2% |
| Financial debts | 170/4 | €537,740 | €504,624 | -€33,116 | -6.2% |
| Amounts payable within one year | 42/48 | €66,950 | €157,131 | +€90,180 | +134.7% |
| Current portion of amounts payable after more than one year | 42 | €36,117 | €36,402 | +€285 | +0.8% |
| Trade debts | 44 | - | €19,394 | +€19,394 | |
| Suppliers | 440/4 | - | €19,394 | +€19,394 | |
| Taxes, remuneration and social security | 45 | €30,833 | €29,773 | -€1,060 | -3.4% |
| Taxes | 450/3 | €19,025 | €17,841 | -€1,183 | -6.2% |
| Remuneration and social security | 454/9 | €11,809 | €11,932 | +€123 | +1.0% |
| Other amounts payable | 47/48 | - | €71,562 | +€71,562 | |
| Remuneration, social security and pensions | 62 | €101,001 | €114,291 | +€13,290 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,069 | €61,451 | -€1,618 | -2.6% |
| Other operating charges | 640/8 | €9,137 | €9,706 | +€570 | +6.2% |
| Gross operating margin | 9900 | €350,435 | €166,426 | -€184,009 | -52.5% |
| Operating profit (loss) | 9901 | €177,228 | -€19,022 | -€196,250 | |
| Financial income | 75/76B | €28 | €1,219 | +€1,191 | +4254.1% |
| Recurring financial income | 75 | €28 | €1,219 | +€1,191 | +4254.1% |
| Financial charges | 65/66B | €6,423 | €6,753 | +€330 | +5.1% |
| Recurring financial charges | 65 | €6,423 | €6,753 | +€330 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €170,833 | -€24,556 | -€195,389 | |
| Income taxes | 67/77 | €51,371 | - | -€51,371 | |
| Profit (loss) for the period | 9904 | €119,462 | -€24,556 | -€144,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,462 | -€24,556 | -€144,018 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.