HUMPELEX: 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.
HUMPELEX
Largest movements
- Cash +€360,259
up €360,259 (+20.3%), from €1.8m to €2.1m
mainly Net result for the year (+€464,456) and Other debts (+€265,160)
- Receivables within one year +€84,700
up €84,700 (+105.2%), from €80,492 to €165,192
of which Other amounts receivable: +€80,128
- Current investments +€60,000
up €60,000 (+13.2%), from €454,386 to €514,386
- Other debts +€265,160
new in 2024: €265,160
- Reserves +€199,297
up €199,297 (+12.9%), from €1.5m to €1.7m
- Accrued charges and deferred income +€67,491
up €67,491 (+316.6%), from €21,318 to €88,809
- Tax, wage and social debts -€32,038
down €32,038 (-6.9%), from €465,792 to €433,754
of which Taxes: -€24,697
- Gross operating margin +€102,322
up €102,322 (+16.2%), from €632,927 to €735,249
- Taxes +€38,507
up €38,507 (+19.7%), from €195,688 to €234,195
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,719,516 | €3,197,370 | +€477,853 | +17.6% |
| Fixed assets | 21/28 | €408,870 | €381,595 | -€27,274 | -6.7% |
| Tangible fixed assets | 22/27 | €406,695 | €379,420 | -€27,274 | -6.7% |
| Land and buildings | 22 | €286,010 | €271,842 | -€14,168 | -5.0% |
| Plant, machinery and equipment | 23 | €120,684 | €107,578 | -€13,106 | -10.9% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €2,310,647 | €2,815,775 | +€505,128 | +21.9% |
| Amounts receivable within one year | 40/41 | €80,492 | €165,192 | +€84,700 | +105.2% |
| Trade receivables | 40 | - | €4,572 | +€4,572 | |
| Other amounts receivable | 41 | €80,492 | €160,620 | +€80,128 | +99.5% |
| Current investments | 50/53 | €454,386 | €514,386 | +€60,000 | +13.2% |
| Cash at bank and in hand | 54/58 | €1,773,991 | €2,134,250 | +€360,259 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,778 | €1,947 | +€169 | +9.5% |
| Total equity and liabilities | 10/49 | €2,719,516 | €3,197,370 | +€477,853 | +17.6% |
| Equity | 10/15 | €2,202,776 | €2,402,072 | +€199,297 | +9.0% |
| Contributions | 10/11 | €105,550 | €105,550 | = | 0.0% |
| Reserves | 13 | €1,540,724 | €1,740,021 | +€199,297 | +12.9% |
| Distributable reserves | 133 | €1,540,724 | €1,740,021 | +€199,297 | +12.9% |
| Profit (loss) carried forward | 14 | €556,501 | €556,501 | = | 0.0% |
| Amounts payable | 17/49 | €516,741 | €795,298 | +€278,557 | +53.9% |
| Amounts payable within one year | 42/48 | €495,423 | €706,489 | +€211,066 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €24,795 | - | -€24,795 | |
| Financial debts | 43 | - | €194 | +€194 | |
| Credit institutions | 430/8 | - | €194 | +€194 | |
| Trade debts | 44 | €4,836 | €7,381 | +€2,545 | +52.6% |
| Suppliers | 440/4 | €4,836 | €7,381 | +€2,545 | +52.6% |
| Taxes, remuneration and social security | 45 | €465,792 | €433,754 | -€32,038 | -6.9% |
| Taxes | 450/3 | €458,451 | €433,754 | -€24,697 | -5.4% |
| Remuneration and social security | 454/9 | €7,341 | - | -€7,341 | |
| Other amounts payable | 47/48 | - | €265,160 | +€265,160 | |
| Accrued charges and deferred income | 492/3 | €21,318 | €88,809 | +€67,491 | +316.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,729 | €27,274 | -€3,454 | -11.2% |
| Other operating charges | 640/8 | €4,028 | €3,635 | -€393 | -9.8% |
| Gross operating margin | 9900 | €632,927 | €735,249 | +€102,322 | +16.2% |
| Operating profit (loss) | 9901 | €598,170 | €704,339 | +€106,169 | +17.7% |
| Financial income | 75/76B | €3,890 | €1,509 | -€2,381 | -61.2% |
| Recurring financial income | 75 | €3,890 | €1,509 | -€2,381 | -61.2% |
| Financial charges | 65/66B | €9,829 | €7,198 | -€2,632 | -26.8% |
| Recurring financial charges | 65 | €9,829 | €7,198 | -€2,632 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €592,230 | €698,651 | +€106,421 | +18.0% |
| Income taxes | 67/77 | €195,688 | €234,195 | +€38,507 | +19.7% |
| Profit (loss) for the period | 9904 | €396,542 | €464,456 | +€67,914 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €396,542 | €464,456 | +€67,914 | +17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.