HR ATTITUDE: 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.
HR ATTITUDE
Largest movements
- Cash -€1,190
down €1,190 (-87.6%), from €1,359 to €169
mainly Net result for the year (-€16,381) and Tax, wage and social debts (-€7,000)
- Receivables within one year -€241
no longer reported in 2025 (was €241)
- Other debts +€21,660
up €21,660 (+12.1%), from €178,584 to €200,244
- Profit (loss) carried forward -€16,381
down €16,381 (-8.0%), from -€205,699 to -€222,080
- Tax, wage and social debts -€7,000
no longer reported in 2025 (was €7,000)
- Trade debts +€274
new in 2025: €274
- Gross operating margin -€3,613
down €3,613 (-29.6%), from -€12,215 to -€15,828
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €1,829 | €382 | -€1,447 | -79.1% |
| Current assets | 29/58 | €1,829 | €382 | -€1,447 | -79.1% |
| Amounts receivable within one year | 40/41 | €241 | - | -€241 | |
| Other amounts receivable | 41 | €241 | - | -€241 | |
| Cash at bank and in hand | 54/58 | €1,359 | €169 | -€1,190 | -87.6% |
| Deferred charges and accrued income | 490/1 | €229 | €213 | -€16 | -7.0% |
| Total equity and liabilities | 10/49 | €1,829 | €382 | -€1,447 | -79.1% |
| Equity | 10/15 | -€183,755 | -€200,136 | -€16,381 | -8.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,484 | €1,484 | = | 0.0% |
| Distributable reserves | 133 | €1,484 | €1,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,699 | -€222,080 | -€16,381 | -8.0% |
| Amounts payable | 17/49 | €185,584 | €200,518 | +€14,934 | +8.0% |
| Amounts payable within one year | 42/48 | €185,584 | €200,518 | +€14,934 | +8.0% |
| Trade debts | 44 | - | €274 | +€274 | |
| Suppliers | 440/4 | - | €274 | +€274 | |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €178,584 | €200,244 | +€21,660 | +12.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€12,215 | -€15,828 | -€3,613 | -29.6% |
| Operating profit (loss) | 9901 | -€12,987 | -€16,228 | -€3,241 | -25.0% |
| Financial charges | 65/66B | €168 | €153 | -€15 | -8.9% |
| Recurring financial charges | 65 | €168 | €153 | -€15 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,155 | -€16,381 | -€3,226 | -24.5% |
| Profit (loss) for the period | 9904 | -€13,155 | -€16,381 | -€3,226 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,155 | -€16,381 | -€3,226 | -24.5% |
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 26 October 2026 via checked.be.