Accept|HuMan: 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.
Accept|HuMan
Largest movements
- Cash +€15,009
up €15,009 (+53.6%), from €27,986 to €42,995
mainly Net result for the year (+€12,766) and Receivables within one year (+€5,665)
- Receivables within one year -€5,665
down €5,665 (-94.3%), from €6,010 to €344
of which Trade receivables: -€5,657
- Profit (loss) carried forward +€12,766
up €12,766 (+10.9%), from -€117,591 to -€104,826
- Tax, wage and social debts -€2,105
down €2,105 (-76.7%), from €2,743 to €638
- Other debts -€1,419
down €1,419 (-60.8%), from €2,332 to €913
- Advances received -€825
down €825 (-100.0%), from €825 to €0
- Trade debts +€661
up €661 (+29.6%), from €2,231 to €2,892
- Depreciation -€6,964
down €6,964 (-96.0%), from €7,257 to €293
- Gross operating margin +€4,656
up €4,656 (+41.8%), from €11,125 to €15,781
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 | €35,873 | €44,953 | +€9,080 | +25.3% |
| Fixed assets | 21/28 | €1,004 | €711 | -€293 | -29.2% |
| Tangible fixed assets | 22/27 | €326 | €33 | -€293 | -89.9% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €326 | €33 | -€293 | -89.9% |
| Financial fixed assets | 28 | €678 | €678 | = | 0.0% |
| Current assets | 29/58 | €34,869 | €44,243 | +€9,373 | +26.9% |
| Amounts receivable within one year | 40/41 | €6,010 | €344 | -€5,665 | -94.3% |
| Trade receivables | 40 | €6,002 | €344 | -€5,657 | -94.3% |
| Other amounts receivable | 41 | €8 | €0 | -€8 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,986 | €42,995 | +€15,009 | +53.6% |
| Deferred charges and accrued income | 490/1 | €874 | €903 | +€30 | +3.4% |
| Total equity and liabilities | 10/49 | €35,873 | €44,953 | +€9,080 | +25.3% |
| Equity | 10/15 | €27,576 | €40,341 | +€12,766 | +46.3% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Capital | 10 | €137,000 | €137,000 | = | 0.0% |
| Issued capital | 100 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €8,167 | €8,167 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €667 | €667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,591 | -€104,826 | +€12,766 | +10.9% |
| Amounts payable | 17/49 | €8,297 | €4,612 | -€3,685 | -44.4% |
| Amounts payable within one year | 42/48 | €8,131 | €4,444 | -€3,688 | -45.4% |
| Trade debts | 44 | €2,231 | €2,892 | +€661 | +29.6% |
| Suppliers | 440/4 | €2,231 | €2,892 | +€661 | +29.6% |
| Advances received on contracts in progress | 46 | €825 | €0 | -€825 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,743 | €638 | -€2,105 | -76.7% |
| Taxes | 450/3 | €2,743 | €638 | -€2,105 | -76.7% |
| Other amounts payable | 47/48 | €2,332 | €913 | -€1,419 | -60.8% |
| Accrued charges and deferred income | 492/3 | €166 | €169 | +€3 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,257 | €293 | -€6,964 | -96.0% |
| Other operating charges | 640/8 | €2,192 | €2,329 | +€136 | +6.2% |
| Gross operating margin | 9900 | €11,125 | €15,781 | +€4,656 | +41.8% |
| Operating profit (loss) | 9901 | €1,677 | €13,160 | +€11,483 | +684.9% |
| Financial income | 75/76B | €27 | €28 | +€1 | +5.0% |
| Recurring financial income | 75 | €27 | €28 | +€1 | +5.0% |
| Financial charges | 65/66B | €135 | €120 | -€15 | -11.0% |
| Recurring financial charges | 65 | €135 | €120 | -€15 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €1,568 | €13,068 | +€11,499 | +733.2% |
| Income taxes | 67/77 | €292 | €302 | +€10 | +3.5% |
| Profit (loss) for the period | 9904 | €1,277 | €12,766 | +€11,489 | +899.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,277 | €12,766 | +€11,489 | +899.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.