HUMUS: 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.
HUMUS
Largest movements
- Tangible fixed assets -€14,376
down €14,376 (-18.8%), from €76,353 to €61,976
- Receivables within one year -€13,208
down €13,208 (-52.4%), from €25,218 to €12,010
of which Trade receivables: -€13,228
- Cash +€10,265
up €10,265 (+6.7%), from €153,568 to €163,833
mainly Depreciation (+€15,286) and Receivables within one year (+€13,208)
- Trade debts -€11,326
down €11,326 (-55.3%), from €20,482 to €9,156
- Other debts -€9,641
down €9,641 (-38.8%), from €24,865 to €15,224
- Reserves +€3,877
up €3,877 (+2.4%), from €158,533 to €162,409
of which Distributable reserves: +€3,877
- Current portion of long-term debt -€3,407
down €3,407 (-83.2%), from €4,095 to €688
- Gross operating margin +€5,230
up €5,230 (+32.1%), from €16,306 to €21,536
- Taxes +€388
up €388, from €0 to €388
- Other operating charges -€379
down €379 (-32.9%), from €1,150 to €771
- Depreciation -€301
down €301 (-1.9%), from €15,588 to €15,286
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 | €276,564 | €256,965 | -€19,599 | -7.1% |
| Fixed assets | 21/28 | €80,725 | €65,439 | -€15,286 | -18.9% |
| Intangible fixed assets | 21 | €3,623 | €2,713 | -€910 | -25.1% |
| Tangible fixed assets | 22/27 | €76,353 | €61,976 | -€14,376 | -18.8% |
| Plant, machinery and equipment | 23 | €76,353 | €61,976 | -€14,376 | -18.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €195,838 | €191,526 | -€4,312 | -2.2% |
| Stocks and contracts in progress | 3 | €17,052 | €15,402 | -€1,650 | -9.7% |
| Stocks | 30/36 | €17,052 | €15,402 | -€1,650 | -9.7% |
| Amounts receivable within one year | 40/41 | €25,218 | €12,010 | -€13,208 | -52.4% |
| Trade receivables | 40 | €25,218 | €11,990 | -€13,228 | -52.5% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €153,568 | €163,833 | +€10,265 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €281 | +€281 | |
| Total equity and liabilities | 10/49 | €276,564 | €256,965 | -€19,599 | -7.1% |
| Equity | 10/15 | €225,753 | €229,630 | +€3,877 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,533 | €162,409 | +€3,877 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,102 | €13,102 | = | 0.0% |
| Distributable reserves | 133 | €145,431 | €149,308 | +€3,877 | +2.7% |
| Profit (loss) carried forward | 14 | €54,820 | €54,820 | = | 0.0% |
| Amounts payable | 17/49 | €50,811 | €27,335 | -€23,476 | -46.2% |
| Amounts payable after more than one year | 17 | €688 | €0 | -€688 | -100.0% |
| Financial debts | 170/4 | €688 | €0 | -€688 | -100.0% |
| Amounts payable within one year | 42/48 | €50,123 | €27,335 | -€22,788 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €4,095 | €688 | -€3,407 | -83.2% |
| Trade debts | 44 | €20,482 | €9,156 | -€11,326 | -55.3% |
| Suppliers | 440/4 | €20,482 | €9,156 | -€11,326 | -55.3% |
| Taxes, remuneration and social security | 45 | €681 | €2,267 | +€1,587 | +233.0% |
| Taxes | 450/3 | €681 | €2,267 | +€1,587 | +233.0% |
| Other amounts payable | 47/48 | €24,865 | €15,224 | -€9,641 | -38.8% |
| Non-recurring operating income | 76A | €3,017 | €0 | -€3,017 | -100.0% |
| Remuneration, social security and pensions | 62 | €105 | €37 | -€68 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,588 | €15,286 | -€301 | -1.9% |
| Other operating charges | 640/8 | €1,150 | €771 | -€379 | -32.9% |
| Non-recurring operating charges | 66A | - | €848 | +€848 | |
| Gross operating margin | 9900 | €16,306 | €21,536 | +€5,230 | +32.1% |
| Operating profit (loss) | 9901 | -€536 | €4,594 | +€5,130 | |
| Financial income | 75/76B | €7 | €23 | +€16 | +242.9% |
| Recurring financial income | 75 | €7 | €23 | +€16 | +242.9% |
| Financial charges | 65/66B | €289 | €353 | +€64 | +22.2% |
| Recurring financial charges | 65 | €289 | €353 | +€64 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€818 | €4,264 | +€5,083 | |
| Income taxes | 67/77 | €0 | €388 | +€388 | |
| Profit (loss) for the period | 9904 | -€818 | €3,877 | +€4,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€818 | €3,877 | +€4,695 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.