Advice in Human Resources: 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.
Advice in Human Resources
Largest movements
- Cash +€36,543
up €36,543 (+27.5%), from €132,974 to €169,517
mainly Net result for the year (+€17,731) and Tax, wage and social debts (+€7,146)
- Receivables within one year -€6,555
down €6,555 (-91.9%), from €7,136 to €581
of which Trade receivables: -€5,318
- Tangible fixed assets -€2,276
down €2,276 (-31.0%), from €7,335 to €5,060
- Reserves +€17,731
up €17,731 (+16.4%), from €108,135 to €125,866
- Tax, wage and social debts +€7,146
up €7,146 (+98.5%), from €7,253 to €14,399
- Other debts +€4,491
up €4,491 (+21.8%), from €20,563 to €25,053
- Gross operating margin +€12,557
up €12,557 (+57.7%), from €21,768 to €34,325
- Financial charges +€3,434
up €3,434 (+323%), from €1,062 to €4,495
- Taxes +€2,053
up €2,053 (+30.3%), from €6,764 to €8,817
- Depreciation +€570
up €570 (+25.1%), from €2,265 to €2,835
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 | €149,875 | €177,750 | +€27,875 | +18.6% |
| Fixed assets | 21/28 | €7,335 | €5,060 | -€2,276 | -31.0% |
| Tangible fixed assets | 22/27 | €7,335 | €5,060 | -€2,276 | -31.0% |
| Furniture and vehicles | 24 | €7,335 | €5,060 | -€2,276 | -31.0% |
| Current assets | 29/58 | €142,540 | €172,691 | +€30,150 | +21.2% |
| Amounts receivable within one year | 40/41 | €7,136 | €581 | -€6,555 | -91.9% |
| Trade receivables | 40 | €5,899 | €581 | -€5,318 | -90.2% |
| Other amounts receivable | 41 | €1,237 | - | -€1,237 | |
| Cash at bank and in hand | 54/58 | €132,974 | €169,517 | +€36,543 | +27.5% |
| Deferred charges and accrued income | 490/1 | €2,430 | €2,593 | +€163 | +6.7% |
| Total equity and liabilities | 10/49 | €149,875 | €177,750 | +€27,875 | +18.6% |
| Equity | 10/15 | €120,535 | €138,266 | +€17,731 | +14.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,135 | €125,866 | +€17,731 | +16.4% |
| Distributable reserves | 133 | €108,135 | €125,866 | +€17,731 | +16.4% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €29,340 | €39,484 | +€10,144 | +34.6% |
| Amounts payable within one year | 42/48 | €29,340 | €39,484 | +€10,144 | +34.6% |
| Trade debts | 44 | €1,524 | €32 | -€1,492 | -97.9% |
| Suppliers | 440/4 | €1,524 | €32 | -€1,492 | -97.9% |
| Taxes, remuneration and social security | 45 | €7,253 | €14,399 | +€7,146 | +98.5% |
| Taxes | 450/3 | €7,253 | €14,399 | +€7,146 | +98.5% |
| Other amounts payable | 47/48 | €20,563 | €25,053 | +€4,491 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €2,835 | +€570 | +25.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €53 | €53 | = | 0.0% |
| Gross operating margin | 9900 | €21,768 | €34,325 | +€12,557 | +57.7% |
| Operating profit (loss) | 9901 | €19,063 | €31,038 | +€11,975 | +62.8% |
| Financial income | 75/76B | €11 | €5 | -€6 | -53.0% |
| Recurring financial income | 75 | €11 | €5 | -€6 | -53.0% |
| Financial charges | 65/66B | €1,062 | €4,495 | +€3,434 | +323% |
| Recurring financial charges | 65 | €1,062 | €4,495 | +€3,434 | +323% |
| Profit (loss) for the period before taxes | 9903 | €18,012 | €26,548 | +€8,536 | +47.4% |
| Income taxes | 67/77 | €6,764 | €8,817 | +€2,053 | +30.3% |
| Profit (loss) for the period | 9904 | €11,248 | €17,731 | +€6,483 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,248 | €17,731 | +€6,483 | +57.6% |
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 27 October 2026 via checked.be.