HUMAN DESIGN: what changed
HUMAN DESIGN
Largest movements
- Receivables within one year -€5,202
down €5,202 (-76.1%), from €6,837 to €1,634
of which Trade receivables: -€5,578
- Cash -€2,761
no longer reported in 2025 (was €2,761)
mainly Net result for the year (-€4,724) and Tax, wage and social debts (-€4,566)
- Tangible fixed assets -€191
no longer reported in 2025 (was €191)
- Short-term financial debts +€4,778
new in 2025: €4,778
- Profit (loss) carried forward -€4,724
down €4,724 (-21.1%), from -€22,433 to -€27,156
- Tax, wage and social debts -€4,566
down €4,566 (-62.0%), from €7,359 to €2,793
- Trade debts -€3,623
down €3,623 (-68.8%), from €5,269 to €1,646
- Gross operating margin -€6,171
down €6,171, from €2,428 to -€3,744
- Taxes -€910
no longer reported in 2025 (was €910)
- Other operating charges -€701
down €701 (-88.7%), from €790 to €89
- Depreciation -€218
down €218 (-53.4%), from €409 to €191
- Financial charges -€123
down €123 (-14.9%), from €825 to €703
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,788 | €1,634 | -€8,154 | -83.3% |
| Fixed assets | 21/28 | €191 | - | -€191 | |
| Tangible fixed assets | 22/27 | €191 | - | -€191 | |
| Furniture and vehicles | 24 | €191 | - | -€191 | |
| Current assets | 29/58 | €9,598 | €1,634 | -€7,963 | -83.0% |
| Amounts receivable within one year | 40/41 | €6,837 | €1,634 | -€5,202 | -76.1% |
| Trade receivables | 40 | €6,837 | €1,258 | -€5,578 | -81.6% |
| Other amounts receivable | 41 | - | €376 | +€376 | |
| Cash at bank and in hand | 54/58 | €2,761 | - | -€2,761 | |
| Total equity and liabilities | 10/49 | €9,788 | €1,634 | -€8,154 | -83.3% |
| Equity | 10/15 | -€2,859 | -€7,582 | -€4,724 | -165% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €974 | €974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49 | €49 | = | 0.0% |
| Reserves not available under the articles | 1311 | €49 | €49 | = | 0.0% |
| Distributable reserves | 133 | €925 | €925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,433 | -€27,156 | -€4,724 | -21.1% |
| Amounts payable | 17/49 | €12,647 | €9,217 | -€3,431 | -27.1% |
| Amounts payable within one year | 42/48 | €12,647 | €9,217 | -€3,431 | -27.1% |
| Financial debts | 43 | - | €4,778 | +€4,778 | |
| Credit institutions | 430/8 | - | €4,778 | +€4,778 | |
| Trade debts | 44 | €5,269 | €1,646 | -€3,623 | -68.8% |
| Suppliers | 440/4 | €5,269 | €1,646 | -€3,623 | -68.8% |
| Taxes, remuneration and social security | 45 | €7,359 | €2,793 | -€4,566 | -62.0% |
| Taxes | 450/3 | €7,359 | €2,793 | -€4,566 | -62.0% |
| Other amounts payable | 47/48 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €191 | -€218 | -53.4% |
| Other operating charges | 640/8 | €790 | €89 | -€701 | -88.7% |
| Gross operating margin | 9900 | €2,428 | -€3,744 | -€6,171 | |
| Operating profit (loss) | 9901 | €1,229 | -€4,024 | -€5,252 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €825 | €703 | -€123 | -14.9% |
| Recurring financial charges | 65 | €825 | €703 | -€123 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €403 | -€4,724 | -€5,127 | |
| Income taxes | 67/77 | €910 | - | -€910 | |
| Profit (loss) for the period | 9904 | -€507 | -€4,724 | -€4,217 | -832% |
| Profit (loss) for the period to be appropriated | 9905 | -€507 | -€4,724 | -€4,217 | -832% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.