HUMAN-GNR: 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-GNR
Largest movements
- Receivables within one year -€44,305
down €44,305 (-71.4%), from €62,085 to €17,780
of which Trade receivables: -€44,424
- Tangible fixed assets -€15,307
down €15,307 (-37.2%), from €41,172 to €25,865
- Cash +€12,289
up €12,289 (+56.8%), from €21,637 to €33,927
mainly Receivables within one year (+€44,305) and Net result for the year (+€39,739)
- Other debts -€44,370
down €44,370 (-90.2%), from €49,169 to €4,799
- Profit (loss) carried forward +€39,739
up €39,739 (+165.4%), from €24,022 to €63,761
- Trade debts -€37,561
down €37,561 (-95.0%), from €39,555 to €1,994
- Tax, wage and social debts -€4,132
down €4,132 (-35.2%), from €11,736 to €7,605
of which Taxes: -€4,006
- Gross operating margin +€48,858
up €48,858 (+269.7%), from €18,114 to €66,972
- Depreciation +€9,872
up €9,872 (+181.6%), from €5,435 to €15,307
- Taxes +€7,879
up €7,879 (+196.8%), from €4,002 to €11,881
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 | €125,982 | €79,658 | -€46,323 | -36.8% |
| Fixed assets | 21/28 | €41,172 | €25,865 | -€15,307 | -37.2% |
| Tangible fixed assets | 22/27 | €41,172 | €25,865 | -€15,307 | -37.2% |
| Furniture and vehicles | 24 | €41,172 | €25,865 | -€15,307 | -37.2% |
| Current assets | 29/58 | €84,810 | €53,793 | -€31,016 | -36.6% |
| Amounts receivable within one year | 40/41 | €62,085 | €17,780 | -€44,305 | -71.4% |
| Trade receivables | 40 | €62,085 | €17,661 | -€44,424 | -71.6% |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €21,637 | €33,927 | +€12,289 | +56.8% |
| Deferred charges and accrued income | 490/1 | €1,087 | €2,087 | +€1,000 | +92.0% |
| Total equity and liabilities | 10/49 | €125,982 | €79,658 | -€46,323 | -36.8% |
| Equity | 10/15 | €25,522 | €65,261 | +€39,739 | +155.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,022 | €63,761 | +€39,739 | +165.4% |
| Amounts payable | 17/49 | €100,460 | €14,397 | -€86,062 | -85.7% |
| Amounts payable within one year | 42/48 | €100,460 | €14,397 | -€86,062 | -85.7% |
| Trade debts | 44 | €39,555 | €1,994 | -€37,561 | -95.0% |
| Suppliers | 440/4 | €39,555 | €1,994 | -€37,561 | -95.0% |
| Taxes, remuneration and social security | 45 | €11,736 | €7,605 | -€4,132 | -35.2% |
| Taxes | 450/3 | €8,419 | €4,413 | -€4,006 | -47.6% |
| Remuneration and social security | 454/9 | €3,318 | €3,192 | -€126 | -3.8% |
| Other amounts payable | 47/48 | €49,169 | €4,799 | -€44,370 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €15,307 | +€9,872 | +181.6% |
| Gross operating margin | 9900 | €18,114 | €66,972 | +€48,858 | +269.7% |
| Operating profit (loss) | 9901 | €12,680 | €51,665 | +€38,986 | +307.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €12,649 | €51,620 | +€38,972 | +308.1% |
| Income taxes | 67/77 | €4,002 | €11,881 | +€7,879 | +196.8% |
| Profit (loss) for the period | 9904 | €8,646 | €39,739 | +€31,093 | +359.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,646 | €39,739 | +€31,093 | +359.6% |
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.