HR Webmanagement: 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 Webmanagement
Largest movements
- Receivables within one year -€7,514
down €7,514 (-10.7%), from €70,514 to €63,000
of which Trade receivables: -€5,767
- Cash -€3,021
down €3,021 (-13.6%), from €22,160 to €19,139
mainly Net result for the year (-€8,867) and Tax, wage and social debts (-€7,120)
- Deferred charges and accrued income -€1,778
down €1,778 (-62.8%), from €2,831 to €1,054
- Intangible fixed assets -€1,446
down €1,446 (-12.2%), from €11,843 to €10,397
- Profit (loss) carried forward -€8,867
down €8,867 (-22.9%), from €38,763 to €29,896
- Tax, wage and social debts -€7,120
down €7,120 (-34.9%), from €20,425 to €13,304
of which Remuneration and social security: -€7,593
- Trade debts +€1,334
up €1,334 (+17.6%), from €7,593 to €8,927
- Staff costs -€11,287
down €11,287 (-15.2%), from €74,182 to €62,896
- Gross operating margin +€10,402
up €10,402 (+17.4%), from €59,706 to €70,108
- Depreciation -€2,134
down €2,134 (-20.6%), from €10,359 to €8,225
- Other operating charges +€2,101
up €2,101 (+65.8%), from €3,193 to €5,295
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 | €107,670 | €93,590 | -€14,080 | -13.1% |
| Fixed assets | 21/28 | €12,164 | €10,397 | -€1,767 | -14.5% |
| Intangible fixed assets | 21 | €11,843 | €10,397 | -€1,446 | -12.2% |
| Tangible fixed assets | 22/27 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €321 | - | -€321 | |
| Current assets | 29/58 | €95,505 | €83,193 | -€12,313 | -12.9% |
| Amounts receivable within one year | 40/41 | €70,514 | €63,000 | -€7,514 | -10.7% |
| Trade receivables | 40 | €45,495 | €39,728 | -€5,767 | -12.7% |
| Other amounts receivable | 41 | €25,019 | €23,272 | -€1,747 | -7.0% |
| Cash at bank and in hand | 54/58 | €22,160 | €19,139 | -€3,021 | -13.6% |
| Deferred charges and accrued income | 490/1 | €2,831 | €1,054 | -€1,778 | -62.8% |
| Total equity and liabilities | 10/49 | €107,670 | €93,590 | -€14,080 | -13.1% |
| Equity | 10/15 | €59,223 | €50,356 | -€8,867 | -15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,763 | €29,896 | -€8,867 | -22.9% |
| Amounts payable | 17/49 | €48,447 | €43,234 | -€5,213 | -10.8% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,095 | €32,581 | -€5,513 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €7,593 | €8,927 | +€1,334 | +17.6% |
| Suppliers | 440/4 | €7,593 | €8,927 | +€1,334 | +17.6% |
| Taxes, remuneration and social security | 45 | €20,425 | €13,304 | -€7,120 | -34.9% |
| Taxes | 450/3 | €2,795 | €3,268 | +€473 | +16.9% |
| Remuneration and social security | 454/9 | €17,630 | €10,036 | -€7,593 | -43.1% |
| Other amounts payable | 47/48 | €77 | €350 | +€273 | +356% |
| Accrued charges and deferred income | 492/3 | €353 | €653 | +€300 | +85.1% |
| Remuneration, social security and pensions | 62 | €74,182 | €62,896 | -€11,287 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,359 | €8,225 | -€2,134 | -20.6% |
| Other operating charges | 640/8 | €3,193 | €5,295 | +€2,101 | +65.8% |
| Non-recurring operating charges | 66A | €12,123 | - | -€12,123 | |
| Gross operating margin | 9900 | €59,706 | €70,108 | +€10,402 | +17.4% |
| Operating profit (loss) | 9901 | -€40,151 | -€6,307 | +€33,844 | +84.3% |
| Financial income | 75/76B | €19 | €50 | +€31 | +158% |
| Recurring financial income | 75 | €19 | €50 | +€31 | +158% |
| Financial charges | 65/66B | €3,055 | €2,444 | -€610 | -20.0% |
| Recurring financial charges | 65 | €3,055 | €2,444 | -€610 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,186 | -€8,702 | +€34,485 | +79.9% |
| Income taxes | 67/77 | €168 | €165 | -€3 | -1.7% |
| Profit (loss) for the period | 9904 | -€43,354 | -€8,867 | +€34,487 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,354 | -€8,867 | +€34,487 | +79.5% |
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 16 October 2026 via checked.be.