HR SOLUTIONS: 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.
HR SOLUTIONS
Largest movements
- Cash -€207,589
down €207,589 (-44.9%), from €462,271 to €254,682
mainly Current investments (-€200,000) and Contributions, distributions and other (-€64,817)
- Current investments +€200,000
up €200,000 (+8000.2%), from €2,500 to €202,500
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,510
down €4,510 (-4.5%), from €101,072 to €96,562
- Financial income +€1,853
up €1,853 (+550.0%), from €337 to €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.
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 | €493,453 | €488,752 | -€4,701 | -1.0% |
| Fixed assets | 21/28 | €6,147 | €4,557 | -€1,590 | -25.9% |
| Tangible fixed assets | 22/27 | €5,147 | €3,557 | -€1,590 | -30.9% |
| Land and buildings | 22 | €5,147 | €3,557 | -€1,590 | -30.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €487,306 | €484,196 | -€3,111 | -0.6% |
| Amounts receivable within one year | 40/41 | €22,535 | €27,013 | +€4,478 | +19.9% |
| Trade receivables | 40 | €22,535 | €27,013 | +€4,478 | +19.9% |
| Current investments | 50/53 | €2,500 | €202,500 | +€200,000 | +8000.2% |
| Cash at bank and in hand | 54/58 | €462,271 | €254,682 | -€207,589 | -44.9% |
| Total equity and liabilities | 10/49 | €493,453 | €488,752 | -€4,701 | -1.0% |
| Equity | 10/15 | €473,865 | €475,869 | +€2,004 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €455,265 | €457,269 | +€2,004 | +0.4% |
| Distributable reserves | 133 | €455,265 | €457,269 | +€2,004 | +0.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,588 | €12,883 | -€6,705 | -34.2% |
| Amounts payable within one year | 42/48 | €19,588 | €12,883 | -€6,705 | -34.2% |
| Trade debts | 44 | €2,809 | €1,658 | -€1,151 | -41.0% |
| Suppliers | 440/4 | €2,809 | €1,658 | -€1,151 | -41.0% |
| Taxes, remuneration and social security | 45 | €15,234 | €10,474 | -€4,760 | -31.2% |
| Taxes | 450/3 | €12,984 | €8,224 | -€4,760 | -36.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,546 | €752 | -€794 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €1,590 | = | 0.0% |
| Other operating charges | 640/8 | €952 | €1,495 | +€542 | +57.0% |
| Gross operating margin | 9900 | €101,072 | €96,562 | -€4,510 | -4.5% |
| Operating profit (loss) | 9901 | €98,530 | €93,478 | -€5,052 | -5.1% |
| Financial income | 75/76B | €337 | €2,190 | +€1,853 | +550.0% |
| Recurring financial income | 75 | €337 | €2,190 | +€1,853 | +550.0% |
| Financial charges | 65/66B | €151 | €167 | +€16 | +10.6% |
| Recurring financial charges | 65 | €151 | €167 | +€16 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €98,716 | €95,501 | -€3,215 | -3.3% |
| Income taxes | 67/77 | €29,582 | €28,680 | -€902 | -3.0% |
| Profit (loss) for the period | 9904 | €69,134 | €66,821 | -€2,313 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,134 | €66,821 | -€2,313 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.