HR4you: 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.
HR4you
Largest movements
- Receivables within one year +€27,232
up €27,232 (+278.3%), from €9,784 to €37,016
of which Trade receivables: +€15,291
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€5,774
down €5,774 (-32.3%), from €17,869 to €12,095
of which Other tangible fixed assets: -€4,331
- Other debts +€4,575
up €4,575 (+92.1%), from €4,970 to €9,545
- Gross operating margin -€57,012
down €57,012 (-83.7%), from €68,130 to €11,118
- Taxes -€14,925
down €14,925 (-90.6%), from €16,467 to €1,542
- Other operating charges +€3,494
up €3,494 (+1360.8%), from €257 to €3,750
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 | €263,698 | €272,541 | +€8,844 | +3.4% |
| Fixed assets | 21/28 | €17,869 | €12,095 | -€5,774 | -32.3% |
| Tangible fixed assets | 22/27 | €17,869 | €12,095 | -€5,774 | -32.3% |
| Furniture and vehicles | 24 | €3,247 | €1,805 | -€1,442 | -44.4% |
| Other tangible fixed assets | 26 | €14,621 | €10,290 | -€4,331 | -29.6% |
| Current assets | 29/58 | €245,829 | €260,446 | +€14,617 | +5.9% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €9,784 | €37,016 | +€27,232 | +278.3% |
| Trade receivables | 40 | €8,667 | €23,958 | +€15,291 | +176.4% |
| Other amounts receivable | 41 | €1,117 | €13,058 | +€11,941 | +1069.3% |
| Cash at bank and in hand | 54/58 | €221,045 | €223,055 | +€2,010 | +0.9% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €263,698 | €272,541 | +€8,844 | +3.4% |
| Equity | 10/15 | €245,146 | €246,180 | +€1,034 | +0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €161,829 | €162,829 | +€1,000 | +0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €159,969 | €160,969 | +€1,000 | +0.6% |
| Profit (loss) carried forward | 14 | €70,917 | €70,951 | +€34 | 0.0% |
| Amounts payable | 17/49 | €18,552 | €26,362 | +€7,810 | +42.1% |
| Amounts payable within one year | 42/48 | €18,552 | €26,362 | +€7,810 | +42.1% |
| Trade debts | 44 | €1,312 | €3,744 | +€2,432 | +185.3% |
| Suppliers | 440/4 | €1,312 | €3,744 | +€2,432 | +185.3% |
| Taxes, remuneration and social security | 45 | €12,270 | €13,072 | +€803 | +6.5% |
| Taxes | 450/3 | €9,780 | €9,982 | +€203 | +2.1% |
| Remuneration and social security | 454/9 | €2,490 | €3,090 | +€600 | +24.1% |
| Other amounts payable | 47/48 | €4,970 | €9,545 | +€4,575 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €5,774 | +€61 | +1.1% |
| Other operating charges | 640/8 | €257 | €3,750 | +€3,494 | +1360.8% |
| Gross operating margin | 9900 | €68,130 | €11,118 | -€57,012 | -83.7% |
| Operating profit (loss) | 9901 | €62,160 | €1,594 | -€60,566 | -97.4% |
| Financial income | 75/76B | €1,494 | €1,715 | +€221 | +14.8% |
| Recurring financial income | 75 | €1,494 | €1,715 | +€221 | +14.8% |
| Financial charges | 65/66B | €1,070 | €733 | -€337 | -31.5% |
| Recurring financial charges | 65 | €1,070 | €733 | -€337 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €62,584 | €2,576 | -€60,009 | -95.9% |
| Income taxes | 67/77 | €16,467 | €1,542 | -€14,925 | -90.6% |
| Profit (loss) for the period | 9904 | €46,118 | €1,034 | -€45,084 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,118 | €1,034 | -€45,084 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.