HUMAN DIGITAL: 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 DIGITAL
Largest movements
- Cash +€39,746
up €39,746 (+37.5%), from €106,050 to €145,796
mainly Net result for the year (+€57,265) and Trade debts (+€1,156)
- Receivables within one year +€14,588
up €14,588 (+69.5%), from €20,989 to €35,577
of which Trade receivables: +€8,963
- Profit (loss) carried forward +€57,265
new in 2025: €57,265
- Tax, wage and social debts -€4,127
down €4,127 (-26.6%), from €15,495 to €11,367
- Gross operating margin +€9,491
up €9,491 (+14.5%), from €65,670 to €75,161
- Taxes -€1,478
down €1,478 (-8.0%), from €18,370 to €16,892
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 | €127,202 | €181,496 | +€54,294 | +42.7% |
| Fixed assets | 21/28 | €163 | €123 | -€40 | -24.6% |
| Tangible fixed assets | 22/27 | €163 | €123 | -€40 | -24.6% |
| Plant, machinery and equipment | 23 | €163 | €123 | -€40 | -24.6% |
| Current assets | 29/58 | €127,039 | €181,373 | +€54,334 | +42.8% |
| Amounts receivable within one year | 40/41 | €20,989 | €35,577 | +€14,588 | +69.5% |
| Trade receivables | 40 | €9,340 | €18,303 | +€8,963 | +96.0% |
| Other amounts receivable | 41 | €11,649 | €17,274 | +€5,625 | +48.3% |
| Cash at bank and in hand | 54/58 | €106,050 | €145,796 | +€39,746 | +37.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €127,202 | €181,496 | +€54,294 | +42.7% |
| Equity | 10/15 | €111,265 | €168,530 | +€57,265 | +51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €106,265 | €106,265 | = | 0.0% |
| Distributable reserves | 133 | €106,265 | €106,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €57,265 | +€57,265 | |
| Amounts payable | 17/49 | €15,937 | €12,966 | -€2,971 | -18.6% |
| Amounts payable within one year | 42/48 | €15,937 | €12,966 | -€2,971 | -18.6% |
| Trade debts | 44 | €442 | €1,598 | +€1,156 | +261.3% |
| Suppliers | 440/4 | €442 | €1,598 | +€1,156 | +261.3% |
| Taxes, remuneration and social security | 45 | €15,495 | €11,367 | -€4,127 | -26.6% |
| Taxes | 450/3 | €15,495 | €11,367 | -€4,127 | -26.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €40 | +€2 | +6.4% |
| Other operating charges | 640/8 | €391 | €671 | +€281 | +71.9% |
| Gross operating margin | 9900 | €65,670 | €75,161 | +€9,491 | +14.5% |
| Operating profit (loss) | 9901 | €65,242 | €74,449 | +€9,207 | +14.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +571.4% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +571.4% |
| Financial charges | 65/66B | €224 | €293 | +€70 | +31.1% |
| Recurring financial charges | 65 | €224 | €293 | +€70 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €65,018 | €74,157 | +€9,139 | +14.1% |
| Income taxes | 67/77 | €18,370 | €16,892 | -€1,478 | -8.0% |
| Profit (loss) for the period | 9904 | €46,648 | €57,265 | +€10,617 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,648 | €57,265 | +€10,617 | +22.8% |
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 29 September 2026 via checked.be.