Human-IT: what changed
Two financial 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-IT
Largest movements
- Receivables within one year -€61,773
down €61,773 (-37.7%), from €163,952 to €102,179
of which Other amounts receivable: -€77,315
- Cash -€8,183
down €8,183 (-49.5%), from €16,543 to €8,359
mainly Contributions, distributions and other (-€85,000) and Other debts (-€38,250)
- Tangible fixed assets -€3,993
down €3,993 (-22.7%), from €17,598 to €13,605
of which Leasing and similar rights: -€7,893
- Other debts -€38,250
down €38,250 (-34.6%), from €110,500 to €72,250
- Reserves -€24,084
down €24,084 (-72.1%), from €33,414 to €9,330
- Tax, wage and social debts -€10,187
down €10,187 (-24.8%), from €41,085 to €30,899
- Current portion of long-term debt -€6,902
no longer reported in 2025 (was €6,902)
- Trade debts +€6,665
new in 2025: €6,665
- Gross operating margin -€1,159
down €1,159 (-1.3%), from €89,011 to €87,852
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.
Derived cash bridge
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 | €198,092 | €124,143 | -€73,949 | -37.3% |
| Fixed assets | 21/28 | €17,598 | €13,605 | -€3,993 | -22.7% |
| Tangible fixed assets | 22/27 | €17,598 | €13,605 | -€3,993 | -22.7% |
| Furniture and vehicles | 24 | €9,705 | €13,605 | +€3,900 | +40.2% |
| Leasing and similar rights | 25 | €7,893 | - | -€7,893 | |
| Current assets | 29/58 | €180,494 | €110,538 | -€69,956 | -38.8% |
| Amounts receivable within one year | 40/41 | €163,952 | €102,179 | -€61,773 | -37.7% |
| Trade receivables | 40 | €20,798 | €36,340 | +€15,542 | +74.7% |
| Other amounts receivable | 41 | €143,154 | €65,839 | -€77,315 | -54.0% |
| Cash at bank and in hand | 54/58 | €16,543 | €8,359 | -€8,183 | -49.5% |
| Total equity and liabilities | 10/49 | €198,092 | €124,143 | -€73,949 | -37.3% |
| Equity | 10/15 | €38,414 | €14,330 | -€24,084 | -62.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,414 | €9,330 | -€24,084 | -72.1% |
| Distributable reserves | 133 | €33,414 | €9,330 | -€24,084 | -72.1% |
| Amounts payable | 17/49 | €159,679 | €109,813 | -€49,865 | -31.2% |
| Amounts payable after more than one year | 17 | €1,191 | - | -€1,191 | |
| Financial debts | 170/4 | €1,191 | - | -€1,191 | |
| Amounts payable within one year | 42/48 | €158,487 | €109,813 | -€48,674 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €6,902 | - | -€6,902 | |
| Trade debts | 44 | - | €6,665 | +€6,665 | |
| Suppliers | 440/4 | - | €6,665 | +€6,665 | |
| Taxes, remuneration and social security | 45 | €41,085 | €30,899 | -€10,187 | -24.8% |
| Taxes | 450/3 | €41,085 | €30,899 | -€10,187 | -24.8% |
| Other amounts payable | 47/48 | €110,500 | €72,250 | -€38,250 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,026 | €13,446 | +€420 | +3.2% |
| Other operating charges | 640/8 | €600 | €1,008 | +€408 | +68.0% |
| Gross operating margin | 9900 | €89,011 | €87,852 | -€1,159 | -1.3% |
| Operating profit (loss) | 9901 | €75,384 | €73,398 | -€1,987 | -2.6% |
| Financial income | 75/76B | €4,123 | €3,972 | -€150 | -3.6% |
| Recurring financial income | 75 | €4,123 | €3,972 | -€150 | -3.6% |
| Financial charges | 65/66B | €560 | €153 | -€407 | -72.7% |
| Recurring financial charges | 65 | €560 | €153 | -€407 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €78,947 | €77,217 | -€1,730 | -2.2% |
| Income taxes | 67/77 | €16,788 | €16,301 | -€488 | -2.9% |
| Profit (loss) for the period | 9904 | €62,159 | €60,916 | -€1,243 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,159 | €60,916 | -€1,243 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.