HUMAN CONSTRUCT: 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 CONSTRUCT
Largest movements
- Financial fixed assets -€74,664
no longer reported in 2019 (was €74,664)
- Current assets +€15,778
up €15,778 (+34.0%), from €46,406 to €62,184
of which Stocks and contracts: +€11,712
- Debts within one year -€47,120
down €47,120 (-79.9%), from €58,968 to €11,848
- Equity -€11,765
down €11,765 (-18.9%), from €62,101 to €50,336
- Turnover -€171,349
no longer reported in 2019 (was €171,349)
- Gross operating margin -€84,161
down €84,161, from €70,066 to -€14,095
From the 2018 result to the 2019 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,070 | €62,184 | -€58,885 | -48.6% |
| Fixed assets | 21/28 | €74,664 | - | -€74,664 | |
| Financial fixed assets | 28 | €74,664 | - | -€74,664 | |
| Current assets | 29/58 | €46,406 | €62,184 | +€15,778 | +34.0% |
| Stocks and contracts in progress | 3 | - | €11,712 | +€11,712 | |
| Amounts receivable within one year | 40/41 | €41,696 | €47,170 | +€5,474 | +13.1% |
| Cash at bank and in hand | 54/58 | €2,433 | €1,769 | -€664 | -27.3% |
| Total equity and liabilities | 10/49 | €121,070 | €62,184 | -€58,885 | -48.6% |
| Equity | 10/15 | €62,101 | €50,336 | -€11,765 | -18.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €101 | €361 | +€259 | +255.7% |
| Profit (loss) carried forward | 14 | -€16,039 | -€12,024 | +€4,014 | +25.0% |
| Amounts payable | 17/49 | €58,968 | €11,848 | -€47,120 | -79.9% |
| Amounts payable within one year | 42/48 | €58,968 | €11,848 | -€47,120 | -79.9% |
| Trade debts | 44 | €8,020 | €1,173 | -€6,847 | -85.4% |
| Turnover | 70 | €171,349 | - | -€171,349 | |
| Gross operating margin | 9900 | €70,066 | -€14,095 | -€84,161 | |
| Operating profit (loss) | 9901 | €20,933 | -€16,750 | -€37,683 | |
| Recurring financial income | 75 | €3 | €1 | -€2 | -56.5% |
| Recurring financial charges | 65 | €433 | €751 | +€318 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | €20,503 | -€17,499 | -€38,003 | |
| Income taxes | 67/77 | €178 | - | -€178 | |
| Profit (loss) for the period | 9904 | €20,325 | -€17,499 | -€37,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,325 | -€17,499 | -€37,824 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.