HR SUPPORT: 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 SUPPORT
Largest movements
- Cash -€2,948
down €2,948 (-99.7%), from €2,956 to €8
mainly Net result for the year (-€47,445) and Investment in fixed assets (net) (-€4,483)
- Deferred charges and accrued income +€2,244
new in 2025: €2,244
- Receivables within one year -€1,811
down €1,811 (-9.2%), from €19,585 to €17,774
of which Trade receivables: -€3,229
- Tangible fixed assets -€1,083
down €1,083 (-19.3%), from €5,624 to €4,541
of which Furniture and vehicles: -€1,019
- Profit (loss) carried forward -€47,445
down €47,445, from €13,546 to -€33,898
- Short-term financial debts +€10,578
up €10,578 (+45,992%), from €23 to €10,601
- Tax, wage and social debts +€9,940
up €9,940 (+48.7%), from €20,398 to €30,338
of which Remuneration and social security: +€7,558
- Other debts +€8,169
up €8,169 (+256%), from €3,186 to €11,354
- Accrued charges and deferred income +€7,721
up €7,721 (+1,284%), from €602 to €8,323
- Gross operating margin -€32,094
down €32,094 (-64.8%), from €49,499 to €17,405
- Turnover -€23,887
down €23,887 (-22.2%), from €107,689 to €83,802
- Staff costs +€20,283
up €20,283 (+59.8%), from €33,922 to €54,204
- Purchases and services +€6,845
up €6,845 (+8.8%), from €78,199 to €85,044
- Taxes -€3,678
down €3,678, from €3,428 to -€250
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 | €53,937 | €50,529 | -€3,408 | -6.3% |
| Fixed assets | 21/28 | €31,396 | €30,503 | -€893 | -2.8% |
| Intangible fixed assets | 21 | €25,772 | €25,962 | +€190 | +0.7% |
| Tangible fixed assets | 22/27 | €5,624 | €4,541 | -€1,083 | -19.3% |
| Land and buildings | 22 | €1,723 | €1,659 | -€64 | -3.7% |
| Furniture and vehicles | 24 | €3,901 | €2,882 | -€1,019 | -26.1% |
| Current assets | 29/58 | €22,541 | €20,026 | -€2,515 | -11.2% |
| Amounts receivable within one year | 40/41 | €19,585 | €17,774 | -€1,811 | -9.2% |
| Trade receivables | 40 | €18,909 | €15,680 | -€3,229 | -17.1% |
| Other amounts receivable | 41 | €676 | €2,094 | +€1,418 | +210% |
| Cash at bank and in hand | 54/58 | €2,956 | €8 | -€2,948 | -99.7% |
| Deferred charges and accrued income | 490/1 | - | €2,244 | +€2,244 | |
| Total equity and liabilities | 10/49 | €53,937 | €50,529 | -€3,408 | -6.3% |
| Equity | 10/15 | €16,546 | -€30,898 | -€47,445 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,546 | -€33,898 | -€47,445 | |
| Amounts payable | 17/49 | €37,390 | €81,427 | +€44,037 | +118% |
| Amounts payable within one year | 42/48 | €36,789 | €73,105 | +€36,316 | +98.7% |
| Financial debts | 43 | €23 | €10,601 | +€10,578 | +45,992% |
| Credit institutions | 430/8 | €23 | €10,601 | +€10,578 | +45,992% |
| Trade debts | 44 | €13,182 | €20,811 | +€7,629 | +57.9% |
| Suppliers | 440/4 | €13,182 | €20,808 | +€7,626 | +57.9% |
| Bills of exchange payable | 441 | - | €2 | +€2 | |
| Taxes, remuneration and social security | 45 | €20,398 | €30,338 | +€9,940 | +48.7% |
| Taxes | 450/3 | €7,629 | €10,012 | +€2,382 | +31.2% |
| Remuneration and social security | 454/9 | €12,769 | €20,327 | +€7,558 | +59.2% |
| Other amounts payable | 47/48 | €3,186 | €11,354 | +€8,169 | +256% |
| Accrued charges and deferred income | 492/3 | €602 | €8,323 | +€7,721 | +1,284% |
| Turnover | 70 | €107,689 | €83,802 | -€23,887 | -22.2% |
| Non-recurring operating income | 76A | €3,080 | €544 | -€2,536 | -82.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,199 | €85,044 | +€6,845 | +8.8% |
| Remuneration, social security and pensions | 62 | €33,922 | €54,204 | +€20,283 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | €5,376 | +€2,149 | +66.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €50 | - | -€50 | |
| Other operating charges | 640/8 | €1,154 | €1,453 | +€299 | +26.0% |
| Gross operating margin | 9900 | €49,499 | €17,405 | -€32,094 | -64.8% |
| Operating profit (loss) | 9901 | €11,146 | -€43,629 | -€54,775 | |
| Financial income | 75/76B | - | €163 | +€163 | |
| Recurring financial income | 75 | - | €163 | +€163 | |
| Financial charges | 65/66B | €665 | €4,228 | +€3,563 | +536% |
| Recurring financial charges | 65 | €665 | €4,228 | +€3,563 | +536% |
| Profit (loss) for the period before taxes | 9903 | €10,481 | -€47,695 | -€58,176 | |
| Income taxes | 67/77 | €3,428 | -€250 | -€3,678 | |
| Profit (loss) for the period | 9904 | €7,053 | -€47,445 | -€54,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,053 | -€47,445 | -€54,498 |
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 29 October 2026 via checked.be.