BEING HUMAN: 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.
BEING HUMAN
Largest movements
- Stocks and contracts -€2,725
down €2,725 (-64.5%), from €4,225 to €1,500
- Receivables within one year -€1,209
down €1,209 (-69.2%), from €1,746 to €537
- Cash +€453
up €453 (+51.7%), from €876 to €1,329
mainly Other debts (+€5,276) and Stocks and contracts (+€2,725)
- Profit (loss) carried forward -€8,770
down €8,770 (-12.8%), from -€68,576 to -€77,346
- Other debts +€5,276
up €5,276 (+16.5%), from €31,948 to €37,224
- Gross operating margin -€1,387
down €1,387 (-20.3%), from -€6,833 to -€8,220
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 | €7,372 | €3,891 | -€3,481 | -47.2% |
| Fixed assets | 21/28 | €525 | €525 | = | 0.0% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €6,847 | €3,366 | -€3,481 | -50.8% |
| Stocks and contracts in progress | 3 | €4,225 | €1,500 | -€2,725 | -64.5% |
| Stocks | 30/36 | €4,225 | €1,500 | -€2,725 | -64.5% |
| Amounts receivable within one year | 40/41 | €1,746 | €537 | -€1,209 | -69.2% |
| Other amounts receivable | 41 | €1,746 | €537 | -€1,209 | -69.2% |
| Cash at bank and in hand | 54/58 | €876 | €1,329 | +€453 | +51.7% |
| Total equity and liabilities | 10/49 | €7,372 | €3,891 | -€3,481 | -47.2% |
| Equity | 10/15 | -€24,576 | -€33,346 | -€8,770 | -35.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,576 | -€77,346 | -€8,770 | -12.8% |
| Amounts payable | 17/49 | €31,948 | €37,237 | +€5,289 | +16.6% |
| Amounts payable within one year | 42/48 | €31,948 | €37,237 | +€5,289 | +16.6% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €31,948 | €37,224 | +€5,276 | +16.5% |
| Other operating charges | 640/8 | €356 | €358 | +€2 | +0.6% |
| Gross operating margin | 9900 | -€6,833 | -€8,220 | -€1,387 | -20.3% |
| Operating profit (loss) | 9901 | -€7,189 | -€8,578 | -€1,389 | -19.3% |
| Financial charges | 65/66B | €188 | €192 | +€4 | +2.0% |
| Recurring financial charges | 65 | €188 | €192 | +€4 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,377 | -€8,770 | -€1,393 | -18.9% |
| Profit (loss) for the period | 9904 | -€7,377 | -€8,770 | -€1,393 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,377 | -€8,770 | -€1,393 | -18.9% |
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 8 October 2026 via checked.be.