Human Architects: 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 Architects
Largest movements
- Cash +€81,519
up €81,519 (+297%), from €27,476 to €108,995
mainly Current investments (+€58,534) and Accrued charges and deferred income (+€22,579)
- Current investments -€58,534
down €58,534 (-100%), from €58,534 to €0
- Tangible fixed assets -€17,036
down €17,036 (-30.5%), from €55,766 to €38,730
of which Furniture and vehicles: -€11,806
- Receivables within one year +€13,571
up €13,571 (+48.6%), from €27,939 to €41,510
of which Trade receivables: +€12,709
- Accrued charges and deferred income +€22,579
new in 2025: €22,579
- Trade debts +€14,689
up €14,689 (+571%), from €2,573 to €17,262
- Debts after one year -€10,064
down €10,064 (-41.0%), from €24,522 to €14,458
- Reserves -€9,585
down €9,585 (-9.3%), from €102,897 to €93,312
- Tax, wage and social debts +€6,606
up €6,606 (+359%), from €1,843 to €8,449
- Gross operating margin +€19,576
up €19,576, from -€10,552 to €9,024
- Depreciation -€2,679
down €2,679 (-13.6%), from €19,715 to €17,036
- Financial charges -€1,130
down €1,130 (-61.7%), from €1,831 to €701
- Financial income -€445
down €445 (-43.0%), from €1,037 to €591
- Other operating charges +€351
up €351 (+37.0%), from €949 to €1,301
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 | €171,036 | €190,964 | +€19,928 | +11.7% |
| Fixed assets | 21/28 | €55,766 | €38,730 | -€17,036 | -30.5% |
| Tangible fixed assets | 22/27 | €55,766 | €38,730 | -€17,036 | -30.5% |
| Land and buildings | 22 | €15,634 | €10,906 | -€4,728 | -30.2% |
| Plant, machinery and equipment | 23 | €1,437 | €936 | -€502 | -34.9% |
| Furniture and vehicles | 24 | €38,695 | €26,888 | -€11,806 | -30.5% |
| Current assets | 29/58 | €115,270 | €152,234 | +€36,964 | +32.1% |
| Amounts receivable within one year | 40/41 | €27,939 | €41,510 | +€13,571 | +48.6% |
| Trade receivables | 40 | €18,141 | €30,849 | +€12,709 | +70.1% |
| Other amounts receivable | 41 | €9,799 | €10,661 | +€862 | +8.8% |
| Current investments | 50/53 | €58,534 | €0 | -€58,534 | -100% |
| Cash at bank and in hand | 54/58 | €27,476 | €108,995 | +€81,519 | +297% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,729 | +€408 | +30.9% |
| Total equity and liabilities | 10/49 | €171,036 | €190,964 | +€19,928 | +11.7% |
| Equity | 10/15 | €121,497 | €111,912 | -€9,585 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,897 | €93,312 | -€9,585 | -9.3% |
| Distributable reserves | 133 | €102,897 | €93,312 | -€9,585 | -9.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €49,539 | €79,052 | +€29,513 | +59.6% |
| Amounts payable after more than one year | 17 | €24,522 | €14,458 | -€10,064 | -41.0% |
| Financial debts | 170/4 | €24,522 | €14,458 | -€10,064 | -41.0% |
| Amounts payable within one year | 42/48 | €25,017 | €42,014 | +€16,997 | +67.9% |
| Current portion of amounts payable after more than one year | 42 | €9,953 | €10,064 | +€111 | +1.1% |
| Financial debts | 43 | €33 | €105 | +€72 | +220% |
| Credit institutions | 430/8 | €33 | €0 | -€33 | -100% |
| Other loans | 439 | - | €105 | +€105 | |
| Trade debts | 44 | €2,573 | €17,262 | +€14,689 | +571% |
| Suppliers | 440/4 | €2,573 | €17,262 | +€14,689 | +571% |
| Taxes, remuneration and social security | 45 | €1,843 | €8,449 | +€6,606 | +359% |
| Taxes | 450/3 | €1,843 | €8,449 | +€6,606 | +359% |
| Other amounts payable | 47/48 | €10,616 | €6,134 | -€4,482 | -42.2% |
| Accrued charges and deferred income | 492/3 | - | €22,579 | +€22,579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,715 | €17,036 | -€2,679 | -13.6% |
| Other operating charges | 640/8 | €949 | €1,301 | +€351 | +37.0% |
| Gross operating margin | 9900 | -€10,552 | €9,024 | +€19,576 | |
| Operating profit (loss) | 9901 | -€31,216 | -€9,312 | +€21,904 | +70.2% |
| Financial income | 75/76B | €1,037 | €591 | -€445 | -43.0% |
| Recurring financial income | 75 | €1,037 | €591 | -€445 | -43.0% |
| Financial charges | 65/66B | €1,831 | €701 | -€1,130 | -61.7% |
| Recurring financial charges | 65 | €1,831 | €701 | -€1,130 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,010 | -€9,422 | +€22,588 | +70.6% |
| Income taxes | 67/77 | €170 | €163 | -€7 | -4.0% |
| Profit (loss) for the period | 9904 | -€32,180 | -€9,585 | +€22,595 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,180 | -€9,585 | +€22,595 | +70.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.