4Human vision: 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.
4Human vision
Largest movements
- Receivables within one year +€24,107
up €24,107 (+524.0%), from €4,601 to €28,708
- Cash -€19,054
down €19,054 (-76.2%), from €25,018 to €5,964
mainly Receivables within one year (-€24,107) and Deferred charges and accrued income (-€3,879)
- Deferred charges and accrued income +€3,879
up €3,879 (+11754.5%), from €33 to €3,912
- Reserves +€7,256
up €7,256 (+45.8%), from €15,833 to €23,089
- Tax, wage and social debts +€2,590
up €2,590 (+41.3%), from €6,277 to €8,867
- Trade debts -€914
down €914 (-36.0%), from €2,536 to €1,622
- Gross operating margin +€2,599
up €2,599 (+21.3%), from €12,191 to €14,790
- Taxes +€1,891
up €1,891 (+70.9%), from €2,669 to €4,560
- Financial charges -€362
down €362 (-16.4%), from €2,206 to €1,844
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 | €29,652 | €38,584 | +€8,932 | +30.1% |
| Current assets | 29/58 | €29,652 | €38,584 | +€8,932 | +30.1% |
| Amounts receivable within one year | 40/41 | €4,601 | €28,708 | +€24,107 | +524.0% |
| Trade receivables | 40 | €4,601 | €28,708 | +€24,107 | +524.0% |
| Cash at bank and in hand | 54/58 | €25,018 | €5,964 | -€19,054 | -76.2% |
| Deferred charges and accrued income | 490/1 | €33 | €3,912 | +€3,879 | +11754.5% |
| Total equity and liabilities | 10/49 | €29,652 | €38,584 | +€8,932 | +30.1% |
| Equity | 10/15 | €20,833 | €28,089 | +€7,256 | +34.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,833 | €23,089 | +€7,256 | +45.8% |
| Distributable reserves | 133 | €15,833 | €23,089 | +€7,256 | +45.8% |
| Amounts payable | 17/49 | €8,819 | €10,495 | +€1,676 | +19.0% |
| Amounts payable within one year | 42/48 | €8,813 | €10,495 | +€1,682 | +19.1% |
| Trade debts | 44 | €2,536 | €1,622 | -€914 | -36.0% |
| Suppliers | 440/4 | €2,536 | €1,622 | -€914 | -36.0% |
| Taxes, remuneration and social security | 45 | €6,277 | €8,867 | +€2,590 | +41.3% |
| Taxes | 450/3 | €6,277 | €8,867 | +€2,590 | +41.3% |
| Other amounts payable | 47/48 | - | €6 | +€6 | |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Other operating charges | 640/8 | €1,109 | €1,130 | +€21 | +1.9% |
| Gross operating margin | 9900 | €12,191 | €14,790 | +€2,599 | +21.3% |
| Operating profit (loss) | 9901 | €11,082 | €13,660 | +€2,578 | +23.3% |
| Financial charges | 65/66B | €2,206 | €1,844 | -€362 | -16.4% |
| Recurring financial charges | 65 | €2,206 | €1,844 | -€362 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €8,876 | €11,816 | +€2,940 | +33.1% |
| Income taxes | 67/77 | €2,669 | €4,560 | +€1,891 | +70.9% |
| Profit (loss) for the period | 9904 | €6,207 | €7,256 | +€1,049 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,207 | €7,256 | +€1,049 | +16.9% |
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 7 October 2026 via checked.be.