HUMAN ASSET: 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 ASSET
Largest movements
- Receivables within one year -€7,341
down €7,341 (-100.0%), from €7,341 to €0
- Cash -€1,191
down €1,191 (-92.8%), from €1,283 to €92
mainly Tax, wage and social debts (-€8,641) and Net result for the year (-€3,057)
- Deferred charges and accrued income -€215
down €215 (-100.0%), from €215 to €0
- Tax, wage and social debts -€8,641
down €8,641 (-100.0%), from €8,641 to €0
- Other debts +€5,593
new in 2025: €5,593
- Profit (loss) carried forward -€3,057
down €3,057 (-16.9%), from -€18,057 to -€21,114
- Trade debts -€1,642
down €1,642 (-54.7%), from €3,000 to €1,358
- Accrued charges and deferred income -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Taxes +€1,269
new in 2025: €1,269
- Gross operating margin +€581
up €581 (+32.2%), from -€1,805 to -€1,223
- Financial income -€320
down €320 (-100.0%), from €320 to €0
- Financial charges -€38
down €38 (-45.5%), from €83 to €45
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 | €8,839 | €92 | -€8,747 | -99.0% |
| Current assets | 29/58 | €8,839 | €92 | -€8,747 | -99.0% |
| Amounts receivable within one year | 40/41 | €7,341 | €0 | -€7,341 | -100.0% |
| Other amounts receivable | 41 | €7,341 | €0 | -€7,341 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,283 | €92 | -€1,191 | -92.8% |
| Deferred charges and accrued income | 490/1 | €215 | €0 | -€215 | -100.0% |
| Total equity and liabilities | 10/49 | €8,839 | €92 | -€8,747 | -99.0% |
| Equity | 10/15 | -€3,802 | -€6,859 | -€3,057 | -80.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,057 | -€21,114 | -€3,057 | -16.9% |
| Amounts payable | 17/49 | €12,641 | €6,951 | -€5,690 | -45.0% |
| Amounts payable within one year | 42/48 | €11,641 | €6,951 | -€4,690 | -40.3% |
| Trade debts | 44 | €3,000 | €1,358 | -€1,642 | -54.7% |
| Suppliers | 440/4 | €3,000 | €1,358 | -€1,642 | -54.7% |
| Taxes, remuneration and social security | 45 | €8,641 | €0 | -€8,641 | -100.0% |
| Taxes | 450/3 | €8,641 | €0 | -€8,641 | -100.0% |
| Other amounts payable | 47/48 | - | €5,593 | +€5,593 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,805 | -€1,223 | +€581 | +32.2% |
| Operating profit (loss) | 9901 | -€2,310 | -€1,743 | +€567 | +24.5% |
| Financial income | 75/76B | €320 | €0 | -€320 | -100.0% |
| Recurring financial income | 75 | €320 | €0 | -€320 | -100.0% |
| Financial charges | 65/66B | €83 | €45 | -€38 | -45.5% |
| Recurring financial charges | 65 | €83 | €45 | -€38 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,072 | -€1,788 | +€284 | +13.7% |
| Income taxes | 67/77 | - | €1,269 | +€1,269 | |
| Profit (loss) for the period | 9904 | -€2,072 | -€3,057 | -€985 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,072 | -€3,057 | -€985 | -47.5% |
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 11 October 2026 via checked.be.