HUMAN ITC: 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 ITC
Largest movements
- Cash +€100,641
up €100,641 (+7,603%), from €1,324 to €101,965
mainly Net result for the year (+€73,321) and Receivables within one year (+€27,302)
- Receivables within one year -€27,302
down €27,302 (-77.0%), from €35,478 to €8,176
of which Trade receivables: -€34,293
- Deferred charges and accrued income +€1,806
up €1,806 (+257%), from €704 to €2,510
- Tangible fixed assets -€1,248
down €1,248 (-53.9%), from €2,314 to €1,066
- Profit (loss) carried forward +€55,656
no longer reported in 2025 (was -€55,656)
- Reserves +€17,666
up €17,666 (+21.7%), from €81,365 to €99,031
of which Distributable reserves: +€17,666
- Tax, wage and social debts +€1,976
up €1,976 (+30.3%), from €6,510 to €8,486
of which Taxes: +€3,976
- Gross operating margin +€67,106
up €67,106 (+574%), from €11,689 to €78,795
- Taxes +€2,859
up €2,859 (+1,787%), from €160 to €3,019
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 | €39,819 | €113,717 | +€73,898 | +186% |
| Fixed assets | 21/28 | €2,314 | €1,066 | -€1,248 | -53.9% |
| Tangible fixed assets | 22/27 | €2,314 | €1,066 | -€1,248 | -53.9% |
| Furniture and vehicles | 24 | €2,314 | €1,066 | -€1,248 | -53.9% |
| Current assets | 29/58 | €37,505 | €112,651 | +€75,146 | +200% |
| Amounts receivable within one year | 40/41 | €35,478 | €8,176 | -€27,302 | -77.0% |
| Trade receivables | 40 | €35,381 | €1,088 | -€34,293 | -96.9% |
| Other amounts receivable | 41 | €96 | €7,088 | +€6,992 | +7,270% |
| Cash at bank and in hand | 54/58 | €1,324 | €101,965 | +€100,641 | +7,603% |
| Deferred charges and accrued income | 490/1 | €704 | €2,510 | +€1,806 | +257% |
| Total equity and liabilities | 10/49 | €39,819 | €113,717 | +€73,898 | +186% |
| Equity | 10/15 | €31,910 | €105,231 | +€73,321 | +230% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,365 | €99,031 | +€17,666 | +21.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,505 | €97,171 | +€17,666 | +22.2% |
| Profit (loss) carried forward | 14 | -€55,656 | - | +€55,656 | |
| Amounts payable | 17/49 | €7,909 | €8,486 | +€577 | +7.3% |
| Amounts payable within one year | 42/48 | €7,909 | €8,486 | +€577 | +7.3% |
| Trade debts | 44 | €722 | - | -€722 | |
| Suppliers | 440/4 | €722 | - | -€722 | |
| Taxes, remuneration and social security | 45 | €6,510 | €8,486 | +€1,976 | +30.3% |
| Taxes | 450/3 | €4,510 | €8,486 | +€3,976 | +88.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €677 | - | -€677 | |
| Non-recurring operating income | 76A | €2,741 | €2,118 | -€623 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,423 | €2,030 | -€393 | -16.2% |
| Gross operating margin | 9900 | €11,689 | €78,795 | +€67,106 | +574% |
| Operating profit (loss) | 9901 | €9,267 | €76,765 | +€67,498 | +728% |
| Financial charges | 65/66B | €296 | €425 | +€129 | +43.4% |
| Recurring financial charges | 65 | €296 | €425 | +€129 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €8,970 | €76,340 | +€67,370 | +751% |
| Income taxes | 67/77 | €160 | €3,019 | +€2,859 | +1,787% |
| Profit (loss) for the period | 9904 | €8,810 | €73,321 | +€64,511 | +732% |
| Profit (loss) for the period to be appropriated | 9905 | €8,810 | €73,321 | +€64,511 | +732% |
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 24 October 2026 via checked.be.