HR SOLUTION: 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 SOLUTION
Largest movements
- Receivables within one year +€12,956
up €12,956 (+49.0%), from €26,438 to €39,394
of which Other amounts receivable: +€10,759
- Tangible fixed assets -€9,936
down €9,936 (-47.4%), from €20,944 to €11,008
- Profit (loss) carried forward +€5,073
up €5,073 (+9.1%), from €55,773 to €60,846
- Current portion of long-term debt -€3,449
down €3,449 (-71.2%), from €4,847 to €1,398
- Tax, wage and social debts +€2,716
up €2,716 (+119%), from €2,284 to €5,000
- Trade debts -€1,264
down €1,264 (-54.9%), from €2,304 to €1,040
- Purchases and services +€22,360
up €22,360 (+21.7%), from €102,895 to €125,255
- Turnover +€19,278
up €19,278 (+15.6%), from €123,204 to €142,482
- Gross operating margin +€5,357
up €5,357 (+26.4%), from €20,309 to €25,667
- Taxes -€4,422
down €4,422 (-29.1%), from €15,196 to €10,774
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 | €73,269 | €76,343 | +€3,075 | +4.2% |
| Fixed assets | 21/28 | €20,944 | €11,008 | -€9,936 | -47.4% |
| Tangible fixed assets | 22/27 | €20,944 | €11,008 | -€9,936 | -47.4% |
| Furniture and vehicles | 24 | €4,561 | - | -€4,561 | |
| Leasing and similar rights | 25 | €14,961 | €10,169 | -€4,792 | -32.0% |
| Other tangible fixed assets | 26 | €1,422 | €839 | -€583 | -41.0% |
| Current assets | 29/58 | €52,325 | €65,335 | +€13,010 | +24.9% |
| Amounts receivable within one year | 40/41 | €26,438 | €39,394 | +€12,956 | +49.0% |
| Trade receivables | 40 | €10,267 | €12,463 | +€2,196 | +21.4% |
| Other amounts receivable | 41 | €16,171 | €26,931 | +€10,759 | +66.5% |
| Cash at bank and in hand | 54/58 | €25,887 | €25,942 | +€55 | +0.2% |
| Total equity and liabilities | 10/49 | €73,269 | €76,343 | +€3,075 | +4.2% |
| Equity | 10/15 | €63,833 | €68,906 | +€5,073 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,773 | €60,846 | +€5,073 | +9.1% |
| Amounts payable | 17/49 | €9,436 | €7,437 | -€1,998 | -21.2% |
| Amounts payable within one year | 42/48 | €9,436 | €7,437 | -€1,998 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €4,847 | €1,398 | -€3,449 | -71.2% |
| Trade debts | 44 | €2,304 | €1,040 | -€1,264 | -54.9% |
| Suppliers | 440/4 | €2,304 | €1,040 | -€1,264 | -54.9% |
| Taxes, remuneration and social security | 45 | €2,284 | €5,000 | +€2,716 | +119% |
| Taxes | 450/3 | €2,284 | €5,000 | +€2,716 | +119% |
| Turnover | 70 | €123,204 | €142,482 | +€19,278 | +15.6% |
| Non-recurring operating income | 76A | - | €8,439 | +€8,439 | |
| Goods, raw materials, services and sundry goods | 60/61 | €102,895 | €125,255 | +€22,360 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,604 | €5,375 | -€1,229 | -18.6% |
| Other operating charges | 640/8 | €2,586 | €2,293 | -€293 | -11.3% |
| Non-recurring operating charges | 66A | - | €174 | +€174 | |
| Gross operating margin | 9900 | €20,309 | €25,667 | +€5,357 | +26.4% |
| Operating profit (loss) | 9901 | €11,120 | €17,825 | +€6,706 | +60.3% |
| Financial income | 75/76B | €168 | - | -€168 | |
| Recurring financial income | 75 | €168 | - | -€168 | |
| Non-recurring financial income | 76B | €168 | - | -€168 | |
| Financial charges | 65/66B | €2,408 | €1,978 | -€430 | -17.8% |
| Recurring financial charges | 65 | €1,900 | €1,978 | +€78 | +4.1% |
| Non-recurring financial charges | 66B | €508 | - | -€508 | |
| Profit (loss) for the period before taxes | 9903 | €8,880 | €15,847 | +€6,967 | +78.5% |
| Income taxes | 67/77 | €15,196 | €10,774 | -€4,422 | -29.1% |
| Profit (loss) for the period | 9904 | -€6,316 | €5,073 | +€11,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,316 | €5,073 | +€11,389 |
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 22 October 2026 via checked.be.