HUMAN CODE: 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 CODE
Largest movements
- Cash +€43,167
up €43,167 (+77.8%), from €55,516 to €98,683
mainly Net result for the year (+€27,550) and Other debts (+€8,813)
- Receivables within one year -€8,200
down €8,200 (-29.4%), from €27,907 to €19,708
of which Trade receivables: -€11,495
- Deferred charges and accrued income -€1,745
down €1,745 (-46.1%), from €3,786 to €2,041
- Reserves +€15,675
up €15,675 (+20.9%), from €75,046 to €90,721
- Other debts +€8,813
up €8,813 (+1283.8%), from €687 to €9,500
- Tax, wage and social debts +€6,133
up €6,133 (+56.3%), from €10,896 to €17,029
- Trade debts +€2,166
up €2,166 (+202.0%), from €1,072 to €3,238
- Gross operating margin -€6,147
down €6,147 (-13.9%), from €44,340 to €38,193
- Taxes -€1,250
down €1,250 (-14.8%), from €8,468 to €7,218
- Financial charges +€458
up €458 (+18.4%), from €2,486 to €2,944
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 | €89,701 | €122,488 | +€32,787 | +36.6% |
| Fixed assets | 21/28 | €2,491 | €2,056 | -€435 | -17.5% |
| Tangible fixed assets | 22/27 | €2,491 | €2,056 | -€435 | -17.5% |
| Plant, machinery and equipment | 23 | €459 | €251 | -€207 | -45.2% |
| Furniture and vehicles | 24 | €2,032 | €1,804 | -€228 | -11.2% |
| Current assets | 29/58 | €87,210 | €120,432 | +€33,222 | +38.1% |
| Amounts receivable within one year | 40/41 | €27,907 | €19,708 | -€8,200 | -29.4% |
| Trade receivables | 40 | €26,375 | €14,880 | -€11,495 | -43.6% |
| Other amounts receivable | 41 | €1,532 | €4,827 | +€3,295 | +215.0% |
| Cash at bank and in hand | 54/58 | €55,516 | €98,683 | +€43,167 | +77.8% |
| Deferred charges and accrued income | 490/1 | €3,786 | €2,041 | -€1,745 | -46.1% |
| Total equity and liabilities | 10/49 | €89,701 | €122,488 | +€32,787 | +36.6% |
| Equity | 10/15 | €77,046 | €92,721 | +€15,675 | +20.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €75,046 | €90,721 | +€15,675 | +20.9% |
| Distributable reserves | 133 | €75,046 | €90,721 | +€15,675 | +20.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,655 | €29,767 | +€17,112 | +135.2% |
| Amounts payable within one year | 42/48 | €12,655 | €29,767 | +€17,112 | +135.2% |
| Trade debts | 44 | €1,072 | €3,238 | +€2,166 | +202.0% |
| Suppliers | 440/4 | €1,072 | €3,238 | +€2,166 | +202.0% |
| Taxes, remuneration and social security | 45 | €10,896 | €17,029 | +€6,133 | +56.3% |
| Taxes | 450/3 | €10,896 | €17,029 | +€6,133 | +56.3% |
| Other amounts payable | 47/48 | €687 | €9,500 | +€8,813 | +1283.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €435 | +€44 | +11.3% |
| Other operating charges | 640/8 | €156 | €128 | -€28 | -17.9% |
| Gross operating margin | 9900 | €44,340 | €38,193 | -€6,147 | -13.9% |
| Operating profit (loss) | 9901 | €43,793 | €37,630 | -€6,163 | -14.1% |
| Financial income | 75/76B | €6 | €82 | +€75 | +1226.7% |
| Recurring financial income | 75 | €6 | €82 | +€75 | +1226.7% |
| Financial charges | 65/66B | €2,486 | €2,944 | +€458 | +18.4% |
| Recurring financial charges | 65 | €2,486 | €2,944 | +€458 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €41,313 | €34,768 | -€6,546 | -15.8% |
| Income taxes | 67/77 | €8,468 | €7,218 | -€1,250 | -14.8% |
| Profit (loss) for the period | 9904 | €32,846 | €27,550 | -€5,296 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,846 | €27,550 | -€5,296 | -16.1% |
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 4 October 2026 via checked.be.