Huma-N Consult: 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.
Huma-N Consult
Largest movements
- Receivables within one year +€14,111
up €14,111 (+60.8%), from €23,198 to €37,309
of which Trade receivables: +€14,194
- Cash +€12,912
up €12,912 (+12.2%), from €106,264 to €119,176
mainly Other debts (+€31,800) and Net result for the year (+€31,249)
- Tangible fixed assets -€4,759
down €4,759 (-11.4%), from €41,657 to €36,897
of which Other tangible fixed assets: -€4,597
- Other debts +€31,800
up €31,800 (+802.1%), from €3,965 to €35,764
- Accrued charges and deferred income +€10,110
new in 2025: €10,110
- Trade debts -€9,119
down €9,119 (-94.9%), from €9,610 to €491
- Tax, wage and social debts -€7,894
down €7,894 (-38.1%), from €20,726 to €12,832
of which Taxes: -€8,854
- Debts after one year -€4,233
down €4,233 (-12.1%), from €34,928 to €30,695
- Gross operating margin -€24,786
down €24,786 (-38.6%), from €64,178 to €39,393
- Taxes -€17,211
down €17,211 (-100.0%), from €17,211 to €0
- Depreciation +€2,734
up €2,734 (+107.4%), from €2,546 to €5,279
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 | €171,273 | €194,007 | +€22,735 | +13.3% |
| Fixed assets | 21/28 | €41,657 | €36,897 | -€4,759 | -11.4% |
| Tangible fixed assets | 22/27 | €41,657 | €36,897 | -€4,759 | -11.4% |
| Furniture and vehicles | 24 | €2,194 | €2,032 | -€162 | -7.4% |
| Other tangible fixed assets | 26 | €39,463 | €34,865 | -€4,597 | -11.6% |
| Current assets | 29/58 | €129,616 | €157,110 | +€27,494 | +21.2% |
| Amounts receivable within one year | 40/41 | €23,198 | €37,309 | +€14,111 | +60.8% |
| Trade receivables | 40 | €18,876 | €33,070 | +€14,194 | +75.2% |
| Other amounts receivable | 41 | €4,322 | €4,239 | -€83 | -1.9% |
| Cash at bank and in hand | 54/58 | €106,264 | €119,176 | +€12,912 | +12.2% |
| Deferred charges and accrued income | 490/1 | €154 | €625 | +€471 | +306.1% |
| Total equity and liabilities | 10/49 | €171,273 | €194,007 | +€22,735 | +13.3% |
| Equity | 10/15 | €98,627 | €99,876 | +€1,249 | +1.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,627 | €93,627 | = | 0.0% |
| Distributable reserves | 133 | €93,627 | €93,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,249 | +€1,249 | |
| Amounts payable | 17/49 | €72,646 | €94,131 | +€21,486 | +29.6% |
| Amounts payable after more than one year | 17 | €34,928 | €30,695 | -€4,233 | -12.1% |
| Financial debts | 170/4 | €34,928 | €30,695 | -€4,233 | -12.1% |
| Amounts payable within one year | 42/48 | €37,718 | €53,327 | +€15,609 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €3,417 | €4,239 | +€822 | +24.1% |
| Trade debts | 44 | €9,610 | €491 | -€9,119 | -94.9% |
| Suppliers | 440/4 | €9,610 | €491 | -€9,119 | -94.9% |
| Taxes, remuneration and social security | 45 | €20,726 | €12,832 | -€7,894 | -38.1% |
| Taxes | 450/3 | €20,726 | €11,872 | -€8,854 | -42.7% |
| Remuneration and social security | 454/9 | - | €960 | +€960 | |
| Other amounts payable | 47/48 | €3,965 | €35,764 | +€31,800 | +802.1% |
| Accrued charges and deferred income | 492/3 | - | €10,110 | +€10,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €5,279 | +€2,734 | +107.4% |
| Other operating charges | 640/8 | €450 | €672 | +€222 | +49.2% |
| Gross operating margin | 9900 | €64,178 | €39,393 | -€24,786 | -38.6% |
| Operating profit (loss) | 9901 | €61,182 | €33,442 | -€27,741 | -45.3% |
| Financial income | 75/76B | €3 | €3 | +€0 | +15.3% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +15.3% |
| Financial charges | 65/66B | €1,565 | €2,196 | +€631 | +40.3% |
| Recurring financial charges | 65 | €1,565 | €2,196 | +€631 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €59,620 | €31,249 | -€28,372 | -47.6% |
| Income taxes | 67/77 | €17,211 | €0 | -€17,211 | -100.0% |
| Profit (loss) for the period | 9904 | €42,409 | €31,249 | -€11,160 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,409 | €31,249 | -€11,160 | -26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.