abcHRM4u: what changed
Two financial 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.
abcHRM4u
Largest movements
- Cash -€13,625
down €13,625 (-12.7%), from €106,898 to €93,273
mainly Contributions, distributions and other (-€35,000) and Investment in fixed assets (net) (-€8,348)
- Receivables within one year -€7,554
down €7,554 (-24.1%), from €31,399 to €23,844
of which Other amounts receivable: -€11,761
- Tangible fixed assets +€2,941
up €2,941 (+35.6%), from €8,259 to €11,199
of which Furniture and vehicles: +€2,799
- Receivables after one year -€2,000
no longer reported in 2025 (was €2,000)
- Reserves -€19,058
down €19,058 (-15.9%), from €119,728 to €100,671
- Trade debts -€1,842
down €1,842 (-44.1%), from €4,182 to €2,339
of which Bills of exchange payable: -€4,182
- Gross operating margin -€30,556
down €30,556 (-43.5%), from €70,323 to €39,767
- Taxes -€6,675
down €6,675 (-28.2%), from €23,638 to €16,964
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.
Derived cash bridge
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 | €148,555 | €128,316 | -€20,239 | -13.6% |
| Fixed assets | 21/28 | €8,259 | €11,199 | +€2,941 | +35.6% |
| Tangible fixed assets | 22/27 | €8,259 | €11,199 | +€2,941 | +35.6% |
| Plant, machinery and equipment | 23 | €5,153 | €5,295 | +€142 | +2.7% |
| Furniture and vehicles | 24 | €3,105 | €5,904 | +€2,799 | +90.1% |
| Current assets | 29/58 | €140,296 | €117,117 | -€23,179 | -16.5% |
| Amounts receivable after more than one year | 29 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 291 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €31,399 | €23,844 | -€7,554 | -24.1% |
| Trade receivables | 40 | €14,954 | €19,160 | +€4,207 | +28.1% |
| Other amounts receivable | 41 | €16,445 | €4,684 | -€11,761 | -71.5% |
| Cash at bank and in hand | 54/58 | €106,898 | €93,273 | -€13,625 | -12.7% |
| Total equity and liabilities | 10/49 | €148,555 | €128,316 | -€20,239 | -13.6% |
| Equity | 10/15 | €138,328 | €119,271 | -€19,058 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,728 | €100,671 | -€19,058 | -15.9% |
| Distributable reserves | 133 | €119,728 | €100,671 | -€19,058 | -15.9% |
| Amounts payable | 17/49 | €10,227 | €9,046 | -€1,181 | -11.5% |
| Amounts payable within one year | 42/48 | €10,227 | €9,046 | -€1,181 | -11.5% |
| Trade debts | 44 | €4,182 | €2,339 | -€1,842 | -44.1% |
| Suppliers | 440/4 | - | €2,339 | +€2,339 | |
| Bills of exchange payable | 441 | €4,182 | - | -€4,182 | |
| Taxes, remuneration and social security | 45 | €6,045 | €6,706 | +€661 | +10.9% |
| Taxes | 450/3 | €6,045 | €6,706 | +€661 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,840 | €5,408 | +€568 | +11.7% |
| Other operating charges | 640/8 | €1,454 | €1,473 | +€19 | +1.3% |
| Gross operating margin | 9900 | €70,323 | €39,767 | -€30,556 | -43.5% |
| Operating profit (loss) | 9901 | €64,029 | €32,886 | -€31,143 | -48.6% |
| Financial income | 75/76B | €346 | - | -€346 | |
| Recurring financial income | 75 | €346 | - | -€346 | |
| Financial charges | 65/66B | €462 | -€20 | -€482 | |
| Recurring financial charges | 65 | €462 | -€20 | -€482 | |
| Profit (loss) for the period before taxes | 9903 | €63,913 | €32,906 | -€31,007 | -48.5% |
| Income taxes | 67/77 | €23,638 | €16,964 | -€6,675 | -28.2% |
| Profit (loss) for the period | 9904 | €40,275 | €15,942 | -€24,333 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,275 | €15,942 | -€24,333 | -60.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.