Human Details 2.0: what changed
Human Details 2.0
Largest movements
- Cash +€17,962
up €17,962 (+26.4%), from €68,017 to €85,979
mainly Net result for the year (+€37,788) and Tax, wage and social debts (+€20,484)
- Tangible fixed assets -€6,211
down €6,211 (-66.7%), from €9,317 to €3,106
of which Furniture and vehicles: -€5,783
- Receivables within one year +€2,235
up €2,235 (+140%), from €1,595 to €3,830
of which Other amounts receivable: +€1,609
- Stocks and contracts +€1,469
up €1,469 (+11.6%), from €12,660 to €14,128
- Tax, wage and social debts +€20,484
up €20,484 (+133%), from €15,381 to €35,865
of which Taxes: +€16,984
- Other debts +€4,936
up €4,936 (+17.7%), from €27,858 to €32,795
- Debts after one year -€4,211
down €4,211 (-100%), from €4,211 to €0
of which Financial debts: -€4,211
- Trade debts -€4,086
down €4,086 (-48.5%), from €8,431 to €4,345
- Current portion of long-term debt -€2,136
down €2,136 (-33.7%), from €6,348 to €4,211
- Gross operating margin +€6,419
up €6,419 (+12.4%), from €51,582 to €58,001
- Taxes +€1,081
up €1,081 (+11.3%), from €9,548 to €10,630
- Depreciation -€1,036
down €1,036 (-13.1%), from €7,907 to €6,871
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 | €93,281 | €108,268 | +€14,987 | +16.1% |
| Fixed assets | 21/28 | €9,317 | €3,106 | -€6,211 | -66.7% |
| Tangible fixed assets | 22/27 | €9,317 | €3,106 | -€6,211 | -66.7% |
| Plant, machinery and equipment | 23 | €1,523 | €1,095 | -€428 | -28.1% |
| Furniture and vehicles | 24 | €7,794 | €2,011 | -€5,783 | -74.2% |
| Current assets | 29/58 | €83,964 | €105,162 | +€21,198 | +25.2% |
| Stocks and contracts in progress | 3 | €12,660 | €14,128 | +€1,469 | +11.6% |
| Stocks | 30/36 | €12,660 | €14,128 | +€1,469 | +11.6% |
| Amounts receivable within one year | 40/41 | €1,595 | €3,830 | +€2,235 | +140% |
| Trade receivables | 40 | - | €626 | +€626 | |
| Other amounts receivable | 41 | €1,595 | €3,204 | +€1,609 | +101% |
| Cash at bank and in hand | 54/58 | €68,017 | €85,979 | +€17,962 | +26.4% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,224 | -€468 | -27.6% |
| Total equity and liabilities | 10/49 | €93,281 | €108,268 | +€14,987 | +16.1% |
| Equity | 10/15 | €30,636 | €30,636 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,636 | €28,636 | = | 0.0% |
| Distributable reserves | 133 | €28,636 | €28,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,646 | €77,633 | +€14,987 | +23.9% |
| Amounts payable after more than one year | 17 | €4,211 | €0 | -€4,211 | -100% |
| Financial debts | 170/4 | €4,211 | €0 | -€4,211 | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,435 | €77,633 | +€19,198 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €6,348 | €4,211 | -€2,136 | -33.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,431 | €4,345 | -€4,086 | -48.5% |
| Suppliers | 440/4 | €8,431 | €4,345 | -€4,086 | -48.5% |
| Advances received on contracts in progress | 46 | €417 | €417 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,381 | €35,865 | +€20,484 | +133% |
| Taxes | 450/3 | €15,381 | €32,365 | +€16,984 | +110% |
| Remuneration and social security | 454/9 | €0 | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €27,858 | €32,795 | +€4,936 | +17.7% |
| Remuneration, social security and pensions | 62 | -€223 | €135 | +€358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,907 | €6,871 | -€1,036 | -13.1% |
| Other operating charges | 640/8 | €1,163 | €905 | -€258 | -22.2% |
| Gross operating margin | 9900 | €51,582 | €58,001 | +€6,419 | +12.4% |
| Operating profit (loss) | 9901 | €42,735 | €50,090 | +€7,355 | +17.2% |
| Financial income | 75/76B | €45 | €75 | +€30 | +67.1% |
| Recurring financial income | 75 | €45 | €75 | +€30 | +67.1% |
| Financial charges | 65/66B | €1,397 | €1,748 | +€351 | +25.1% |
| Recurring financial charges | 65 | €1,397 | €1,748 | +€351 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €41,384 | €48,418 | +€7,034 | +17.0% |
| Income taxes | 67/77 | €9,548 | €10,630 | +€1,081 | +11.3% |
| Profit (loss) for the period | 9904 | €31,836 | €37,788 | +€5,953 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,836 | €37,788 | +€5,953 | +18.7% |
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 2 November 2026 via checked.be.