Human-Centric System Design: 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.
Human-Centric System Design
Largest movements
- Cash +€36,838
up €36,838 (+232.2%), from €15,866 to €52,704
mainly Net result for the year (+€40,302) and Other debts (+€303)
- Tangible fixed assets +€1,224
new in 2025: €1,224
- Profit (loss) carried forward +€40,302
up €40,302 (+352.7%), from €11,426 to €51,727
- Tax, wage and social debts -€948
down €948 (-8.5%), from €11,197 to €10,248
- Trade debts -€861
down €861 (-27.8%), from €3,092 to €2,231
- Gross operating margin +€36,972
up €36,972 (+215.9%), from €17,124 to €54,096
- Taxes +€8,290
up €8,290 (+256.0%), from €3,238 to €11,528
- Depreciation -€2,173
down €2,173 (-89.8%), from €2,419 to €246
- Other operating charges +€1,866
up €1,866 (+4557.5%), from €41 to €1,907
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 | €31,769 | €70,264 | +€38,495 | +121.2% |
| Fixed assets | 21/28 | - | €1,224 | +€1,224 | |
| Tangible fixed assets | 22/27 | - | €1,224 | +€1,224 | |
| Furniture and vehicles | 24 | - | €1,224 | +€1,224 | |
| Current assets | 29/58 | €31,769 | €69,040 | +€37,272 | +117.3% |
| Amounts receivable within one year | 40/41 | €15,310 | €15,464 | +€154 | +1.0% |
| Trade receivables | 40 | €15,310 | €15,464 | +€154 | +1.0% |
| Cash at bank and in hand | 54/58 | €15,866 | €52,704 | +€36,838 | +232.2% |
| Deferred charges and accrued income | 490/1 | €593 | €873 | +€280 | +47.2% |
| Total equity and liabilities | 10/49 | €31,769 | €70,264 | +€38,495 | +121.2% |
| Equity | 10/15 | €16,426 | €56,727 | +€40,302 | +245.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,426 | €51,727 | +€40,302 | +352.7% |
| Amounts payable | 17/49 | €15,343 | €13,537 | -€1,806 | -11.8% |
| Amounts payable within one year | 42/48 | €15,343 | €13,537 | -€1,806 | -11.8% |
| Financial debts | 43 | €1,035 | €735 | -€300 | -29.0% |
| Credit institutions | 430/8 | €1,035 | €735 | -€300 | -29.0% |
| Trade debts | 44 | €3,092 | €2,231 | -€861 | -27.8% |
| Suppliers | 440/4 | €3,092 | €2,231 | -€861 | -27.8% |
| Taxes, remuneration and social security | 45 | €11,197 | €10,248 | -€948 | -8.5% |
| Taxes | 450/3 | €11,197 | €10,248 | -€948 | -8.5% |
| Other amounts payable | 47/48 | €19 | €322 | +€303 | +1602.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,419 | €246 | -€2,173 | -89.8% |
| Other operating charges | 640/8 | €41 | €1,907 | +€1,866 | +4557.5% |
| Gross operating margin | 9900 | €17,124 | €54,096 | +€36,972 | +215.9% |
| Operating profit (loss) | 9901 | €14,664 | €51,944 | +€37,280 | +254.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €116 | +€116 | |
| Recurring financial charges | 65 | - | €116 | +€116 | |
| Profit (loss) for the period before taxes | 9903 | €14,664 | €51,830 | +€37,166 | +253.4% |
| Income taxes | 67/77 | €3,238 | €11,528 | +€8,290 | +256.0% |
| Profit (loss) for the period | 9904 | €11,426 | €40,302 | +€28,876 | +252.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,426 | €40,302 | +€28,876 | +252.7% |
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 8 October 2026 via checked.be.