HUMAN CASES: 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 CASES
Largest movements
- Cash +€4,263
up €4,263 (+213%), from €2,000 to €6,263
mainly Tax, wage and social debts (+€3,959) and Trade debts (+€2,890)
- Receivables within one year -€1,855
down €1,855 (-6.7%), from €27,862 to €26,007
of which Trade receivables: -€1,500
- Profit (loss) carried forward -€6,442
down €6,442, from €1,890 to -€4,552
- Tax, wage and social debts +€3,959
up €3,959 (+83.9%), from €4,718 to €8,677
of which Taxes: +€2,564
- Trade debts +€2,890
up €2,890 (+319%), from €905 to €3,795
- Other debts +€2,000
up €2,000 (+9.8%), from €20,350 to €22,350
- Gross operating margin -€10,183
down €10,183 (-40.2%), from €25,334 to €15,151
- Staff costs -€848
down €848 (-3.8%), from €22,446 to €21,598
- Taxes -€796
down €796, from €650 to -€146
- Other operating charges -€348
no longer reported in 2024 (was €348)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,862 | €32,270 | +€2,408 | +8.1% |
| Current assets | 29/58 | €29,862 | €32,270 | +€2,408 | +8.1% |
| Amounts receivable within one year | 40/41 | €27,862 | €26,007 | -€1,855 | -6.7% |
| Trade receivables | 40 | €27,500 | €26,000 | -€1,500 | -5.5% |
| Other amounts receivable | 41 | €362 | €7 | -€355 | -98.1% |
| Cash at bank and in hand | 54/58 | €2,000 | €6,263 | +€4,263 | +213% |
| Total equity and liabilities | 10/49 | €29,862 | €32,270 | +€2,408 | +8.1% |
| Equity | 10/15 | €3,890 | -€2,552 | -€6,442 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,890 | -€4,552 | -€6,442 | |
| Amounts payable | 17/49 | €25,973 | €34,822 | +€8,849 | +34.1% |
| Amounts payable within one year | 42/48 | €25,973 | €34,822 | +€8,849 | +34.1% |
| Trade debts | 44 | €905 | €3,795 | +€2,890 | +319% |
| Suppliers | 440/4 | €905 | €3,795 | +€2,890 | +319% |
| Taxes, remuneration and social security | 45 | €4,718 | €8,677 | +€3,959 | +83.9% |
| Taxes | 450/3 | €650 | €3,214 | +€2,564 | +395% |
| Remuneration and social security | 454/9 | €4,068 | €5,463 | +€1,395 | +34.3% |
| Other amounts payable | 47/48 | €20,350 | €22,350 | +€2,000 | +9.8% |
| Remuneration, social security and pensions | 62 | €22,446 | €21,598 | -€848 | -3.8% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €25,334 | €15,151 | -€10,183 | -40.2% |
| Operating profit (loss) | 9901 | €2,540 | -€6,448 | -€8,988 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €140 | +€140 | |
| Recurring financial charges | 65 | - | €140 | +€140 | |
| Profit (loss) for the period before taxes | 9903 | €2,540 | -€6,587 | -€9,127 | |
| Income taxes | 67/77 | €650 | -€146 | -€796 | |
| Profit (loss) for the period | 9904 | €1,890 | -€6,442 | -€8,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,890 | -€6,442 | -€8,332 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.