HRM ASSISTANCE: 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.
HRM ASSISTANCE
Largest movements
- Cash -€4,467
down €4,467 (-84.1%), from €5,310 to €844
mainly Net result for the year (-€5,665) and Tax, wage and social debts (-€3,219)
- Receivables within one year -€1,715
down €1,715 (-93.9%), from €1,828 to €112
- Formation expenses -€216
down €216 (-25.0%), from €862 to €647
- Profit (loss) carried forward -€5,665
down €5,665, from €1,055 to -€4,610
- Tax, wage and social debts -€3,219
no longer reported in 2025 (was €3,219)
of which Remuneration and social security: -€2,500
- Other debts +€2,605
up €2,605 (+9,766%), from €27 to €2,631
- Trade debts -€118
down €118 (-59.2%), from €199 to €81
- Gross operating margin -€7,673
down €7,673, from €2,409 to -€5,264
- Other operating charges -€639
down €639 (-90.7%), from €704 to €66
- Taxes -€435
no longer reported in 2025 (was €435)
- Financial charges +€120
new in 2025: €120
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 | €8,000 | €1,602 | -€6,397 | -80.0% |
| Formation expenses | 20 | €862 | €647 | -€216 | -25.0% |
| Current assets | 29/58 | €7,138 | €956 | -€6,182 | -86.6% |
| Amounts receivable within one year | 40/41 | €1,828 | €112 | -€1,715 | -93.9% |
| Other amounts receivable | 41 | €1,828 | €112 | -€1,715 | -93.9% |
| Cash at bank and in hand | 54/58 | €5,310 | €844 | -€4,467 | -84.1% |
| Total equity and liabilities | 10/49 | €8,000 | €1,602 | -€6,397 | -80.0% |
| Equity | 10/15 | €4,555 | -€1,110 | -€5,665 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,055 | -€4,610 | -€5,665 | |
| Amounts payable | 17/49 | €3,445 | €2,713 | -€733 | -21.3% |
| Amounts payable within one year | 42/48 | €3,445 | €2,713 | -€733 | -21.3% |
| Trade debts | 44 | €199 | €81 | -€118 | -59.2% |
| Suppliers | 440/4 | €199 | €81 | -€118 | -59.2% |
| Taxes, remuneration and social security | 45 | €3,219 | - | -€3,219 | |
| Taxes | 450/3 | €719 | - | -€719 | |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €27 | €2,631 | +€2,605 | +9,766% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €216 | = | 0.0% |
| Other operating charges | 640/8 | €704 | €66 | -€639 | -90.7% |
| Gross operating margin | 9900 | €2,409 | -€5,264 | -€7,673 | |
| Operating profit (loss) | 9901 | €1,489 | -€5,545 | -€7,035 | |
| Financial charges | 65/66B | - | €120 | +€120 | |
| Recurring financial charges | 65 | - | €120 | +€120 | |
| Profit (loss) for the period before taxes | 9903 | €1,489 | -€5,665 | -€7,154 | |
| Income taxes | 67/77 | €435 | - | -€435 | |
| Profit (loss) for the period | 9904 | €1,055 | -€5,665 | -€6,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,055 | -€5,665 | -€6,720 |
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 20 October 2026 via checked.be.