HR-hero: 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-hero
Largest movements
- Tangible fixed assets +€31,120
new in 2025: €31,120
- Cash -€5,550
down €5,550 (-56.4%), from €9,845 to €4,295
mainly Investment in fixed assets (net) (-€33,310) and Trade debts (-€3,164)
- Receivables within one year -€2,011
down €2,011 (-48.7%), from €4,134 to €2,123
of which Trade receivables: -€1,956
- Profit (loss) carried forward +€15,302
up €15,302, from -€968 to €14,335
- Other debts +€12,587
up €12,587 (+164%), from €7,688 to €20,275
- Trade debts -€3,164
down €3,164 (-94.6%), from €3,345 to €180
- Tax, wage and social debts -€1,166
down €1,166 (-60.9%), from €1,913 to €748
- Gross operating margin +€11,559
up €11,559 (+96.0%), from €12,036 to €23,595
- Taxes +€3,523
up €3,523 (+173%), from €2,041 to €5,564
- Depreciation +€2,190
new in 2025: €2,190
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 | €13,979 | €37,538 | +€23,559 | +169% |
| Fixed assets | 21/28 | - | €31,120 | +€31,120 | |
| Tangible fixed assets | 22/27 | - | €31,120 | +€31,120 | |
| Furniture and vehicles | 24 | - | €31,120 | +€31,120 | |
| Current assets | 29/58 | €13,979 | €6,418 | -€7,561 | -54.1% |
| Amounts receivable within one year | 40/41 | €4,134 | €2,123 | -€2,011 | -48.7% |
| Trade receivables | 40 | €4,079 | €2,123 | -€1,956 | -48.0% |
| Other amounts receivable | 41 | €55 | - | -€55 | |
| Cash at bank and in hand | 54/58 | €9,845 | €4,295 | -€5,550 | -56.4% |
| Total equity and liabilities | 10/49 | €13,979 | €37,538 | +€23,559 | +169% |
| Equity | 10/15 | €1,032 | €16,335 | +€15,302 | +1,482% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€968 | €14,335 | +€15,302 | |
| Amounts payable | 17/49 | €12,946 | €21,203 | +€8,257 | +63.8% |
| Amounts payable within one year | 42/48 | €12,946 | €21,203 | +€8,257 | +63.8% |
| Trade debts | 44 | €3,345 | €180 | -€3,164 | -94.6% |
| Suppliers | 440/4 | €3,345 | €180 | -€3,164 | -94.6% |
| Taxes, remuneration and social security | 45 | €1,913 | €748 | -€1,166 | -60.9% |
| Taxes | 450/3 | €1,913 | €748 | -€1,166 | -60.9% |
| Other amounts payable | 47/48 | €7,688 | €20,275 | +€12,587 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,190 | +€2,190 | |
| Other operating charges | 640/8 | €451 | €523 | +€72 | +16.0% |
| Gross operating margin | 9900 | €12,036 | €23,595 | +€11,559 | +96.0% |
| Operating profit (loss) | 9901 | €11,585 | €20,882 | +€9,296 | +80.2% |
| Financial income | 75/76B | €127 | €0 | -€127 | -99.9% |
| Recurring financial income | 75 | €127 | €0 | -€127 | -99.9% |
| Financial charges | 65/66B | €159 | €15 | -€144 | -90.3% |
| Recurring financial charges | 65 | €159 | €15 | -€144 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €11,553 | €20,866 | +€9,313 | +80.6% |
| Income taxes | 67/77 | €2,041 | €5,564 | +€3,523 | +173% |
| Profit (loss) for the period | 9904 | €9,512 | €15,302 | +€5,790 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,512 | €15,302 | +€5,790 | +60.9% |
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.