HUMAN AND DIGITAL ACCOUNTING: 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.
HUMAN AND DIGITAL ACCOUNTING
Largest movements
- Tangible fixed assets +€5,226
up €5,226 (+205%), from €2,553 to €7,779
of which Plant, machinery and equipment: +€3,203
- Cash +€2,190
up €2,190 (+88.2%), from €2,483 to €4,673
mainly Net result for the year (+€3,601) and Receivables within one year (+€2,088)
- Receivables within one year -€2,088
down €2,088 (-30.6%), from €6,834 to €4,745
of which Trade receivables: -€2,891
- Financial fixed assets +€1,500
new in 2025: €1,500
- Deferred charges and accrued income +€539
up €539 (+513%), from €105 to €644
- Profit (loss) carried forward +€3,601
up €3,601 (+57.9%), from €6,224 to €9,825
- Debts after one year +€1,276
new in 2025: €1,276
- Short-term financial debts +€1,224
new in 2025: €1,224
- Tax, wage and social debts +€1,183
up €1,183 (+44.5%), from €2,657 to €3,841
- Trade debts +€639
up €639 (+124%), from €517 to €1,156
- Gross operating margin -€3,517
down €3,517 (-31.0%), from €11,336 to €7,819
- Taxes -€813
down €813 (-45.2%), from €1,800 to €987
- Depreciation -€496
down €496 (-29.0%), from €1,709 to €1,213
- Other operating charges +€253
up €253 (+16.3%), from €1,553 to €1,805
- Financial charges +€209
up €209 (+184%), from €114 to €323
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 | €11,975 | €19,341 | +€7,367 | +61.5% |
| Fixed assets | 21/28 | €2,553 | €9,279 | +€6,726 | +263% |
| Tangible fixed assets | 22/27 | €2,553 | €7,779 | +€5,226 | +205% |
| Plant, machinery and equipment | 23 | €1,355 | €4,558 | +€3,203 | +236% |
| Furniture and vehicles | 24 | €1,198 | €3,221 | +€2,023 | +169% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €9,422 | €10,062 | +€641 | +6.8% |
| Amounts receivable within one year | 40/41 | €6,834 | €4,745 | -€2,088 | -30.6% |
| Trade receivables | 40 | €5,995 | €3,104 | -€2,891 | -48.2% |
| Other amounts receivable | 41 | €839 | €1,642 | +€803 | +95.6% |
| Cash at bank and in hand | 54/58 | €2,483 | €4,673 | +€2,190 | +88.2% |
| Deferred charges and accrued income | 490/1 | €105 | €644 | +€539 | +513% |
| Total equity and liabilities | 10/49 | €11,975 | €19,341 | +€7,367 | +61.5% |
| Equity | 10/15 | €7,224 | €10,825 | +€3,601 | +49.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,224 | €9,825 | +€3,601 | +57.9% |
| Amounts payable | 17/49 | €4,751 | €8,517 | +€3,766 | +79.3% |
| Amounts payable after more than one year | 17 | - | €1,276 | +€1,276 | |
| Financial debts | 170/4 | - | €1,276 | +€1,276 | |
| Amounts payable within one year | 42/48 | €4,751 | €7,241 | +€2,490 | +52.4% |
| Financial debts | 43 | - | €1,224 | +€1,224 | |
| Credit institutions | 430/8 | - | €1,224 | +€1,224 | |
| Trade debts | 44 | €517 | €1,156 | +€639 | +124% |
| Suppliers | 440/4 | €517 | €1,156 | +€639 | +124% |
| Taxes, remuneration and social security | 45 | €2,657 | €3,841 | +€1,183 | +44.5% |
| Taxes | 450/3 | €2,657 | €3,841 | +€1,183 | +44.5% |
| Other amounts payable | 47/48 | €1,576 | €1,020 | -€557 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,709 | €1,213 | -€496 | -29.0% |
| Other operating charges | 640/8 | €1,553 | €1,805 | +€253 | +16.3% |
| Gross operating margin | 9900 | €11,336 | €7,819 | -€3,517 | -31.0% |
| Operating profit (loss) | 9901 | €8,074 | €4,800 | -€3,274 | -40.5% |
| Financial income | 75/76B | €63 | €110 | +€46 | +73.4% |
| Recurring financial income | 75 | €63 | €110 | +€46 | +73.4% |
| Financial charges | 65/66B | €114 | €323 | +€209 | +184% |
| Recurring financial charges | 65 | €114 | €323 | +€209 | +184% |
| Profit (loss) for the period before taxes | 9903 | €8,024 | €4,587 | -€3,437 | -42.8% |
| Income taxes | 67/77 | €1,800 | €987 | -€813 | -45.2% |
| Profit (loss) for the period | 9904 | €6,224 | €3,601 | -€2,623 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,224 | €3,601 | -€2,623 | -42.1% |
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.