HUMAN DEVELOPMENT CONSULTING SPRLU: 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 DEVELOPMENT CONSULTING SPRLU
Largest movements
- Receivables within one year -€46
no longer reported in 2025 (was €46)
- Debts after one year -€12,000
down €12,000 (-6.5%), from €185,000 to €173,000
- Tax, wage and social debts +€8,060
new in 2025: €8,060
- Profit (loss) carried forward +€3,041
up €3,041 (+1.5%), from -€203,741 to -€200,699
- Other debts +€439
up €439 (+245.3%), from €179 to €617
- Trade debts +€412
new in 2025: €412
- Gross operating margin +€3,527
up €3,527, from -€486 to €3,041
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46 | - | -€46 | |
| Current assets | 29/58 | €46 | - | -€46 | |
| Amounts receivable within one year | 40/41 | €46 | - | -€46 | |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €46 | €0 | -€46 | -100.0% |
| Equity | 10/15 | -€185,141 | -€182,099 | +€3,041 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,741 | -€200,699 | +€3,041 | +1.5% |
| Amounts payable | 17/49 | €185,187 | €182,099 | -€3,087 | -1.7% |
| Amounts payable after more than one year | 17 | €185,000 | €173,000 | -€12,000 | -6.5% |
| Other amounts payable | 178/9 | €185,000 | €173,000 | -€12,000 | -6.5% |
| Amounts payable within one year | 42/48 | €187 | €9,099 | +€8,913 | +4779.1% |
| Financial debts | 43 | €8 | €10 | +€2 | +29.0% |
| Credit institutions | 430/8 | €8 | €10 | +€2 | +29.0% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | - | €8,060 | +€8,060 | |
| Taxes | 450/3 | - | €8,060 | +€8,060 | |
| Other amounts payable | 47/48 | €179 | €617 | +€439 | +245.3% |
| Gross operating margin | 9900 | -€486 | €3,041 | +€3,527 | |
| Operating profit (loss) | 9901 | -€486 | €3,041 | +€3,527 | |
| Profit (loss) for the period before taxes | 9903 | -€486 | €3,041 | +€3,527 | |
| Profit (loss) for the period | 9904 | -€486 | €3,041 | +€3,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€486 | €3,041 | +€3,527 |
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 7 October 2026 via checked.be.