Human-Link: 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-Link
Largest movements
- Cash +€57,676
up €57,676 (+100.5%), from €57,369 to €115,045
mainly Net result for the year (+€41,006) and Tax, wage and social debts (+€12,096)
- Tangible fixed assets +€2,144
up €2,144 (+68.8%), from €3,117 to €5,261
- Profit (loss) carried forward +€41,006
up €41,006 (+109.9%), from €37,295 to €78,301
- Tax, wage and social debts +€12,096
up €12,096 (+64.6%), from €18,731 to €30,827
- Other debts +€8,211
up €8,211 (+65.5%), from €12,535 to €20,746
- Gross operating margin +€6,715
up €6,715 (+13.7%), from €49,172 to €55,887
- Financial charges +€1,180
up €1,180 (+93.0%), from €1,269 to €2,449
- Depreciation +€937
up €937 (+185.1%), from €506 to €1,444
- Taxes +€864
up €864 (+8.5%), from €10,125 to €10,988
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 | €73,710 | €135,253 | +€61,544 | +83.5% |
| Fixed assets | 21/28 | €3,117 | €5,261 | +€2,144 | +68.8% |
| Tangible fixed assets | 22/27 | €3,117 | €5,261 | +€2,144 | +68.8% |
| Furniture and vehicles | 24 | €3,117 | €5,261 | +€2,144 | +68.8% |
| Current assets | 29/58 | €70,592 | €129,992 | +€59,400 | +84.1% |
| Amounts receivable within one year | 40/41 | €13,223 | €13,902 | +€679 | +5.1% |
| Trade receivables | 40 | €13,223 | €13,902 | +€679 | +5.1% |
| Cash at bank and in hand | 54/58 | €57,369 | €115,045 | +€57,676 | +100.5% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €73,710 | €135,253 | +€61,544 | +83.5% |
| Equity | 10/15 | €42,295 | €83,301 | +€41,006 | +97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,295 | €78,301 | +€41,006 | +109.9% |
| Amounts payable | 17/49 | €31,414 | €51,952 | +€20,538 | +65.4% |
| Amounts payable within one year | 42/48 | €31,414 | €51,952 | +€20,538 | +65.4% |
| Trade debts | 44 | €149 | €379 | +€231 | +155.1% |
| Suppliers | 440/4 | €149 | €379 | +€231 | +155.1% |
| Taxes, remuneration and social security | 45 | €18,731 | €30,827 | +€12,096 | +64.6% |
| Taxes | 450/3 | €18,731 | €30,827 | +€12,096 | +64.6% |
| Other amounts payable | 47/48 | €12,535 | €20,746 | +€8,211 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €1,444 | +€937 | +185.1% |
| Gross operating margin | 9900 | €49,172 | €55,887 | +€6,715 | +13.7% |
| Operating profit (loss) | 9901 | €48,665 | €54,443 | +€5,778 | +11.9% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.9% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.9% |
| Financial charges | 65/66B | €1,269 | €2,449 | +€1,180 | +93.0% |
| Recurring financial charges | 65 | €1,269 | €2,449 | +€1,180 | +93.0% |
| Profit (loss) for the period before taxes | 9903 | €47,420 | €51,994 | +€4,574 | +9.6% |
| Income taxes | 67/77 | €10,125 | €10,988 | +€864 | +8.5% |
| Profit (loss) for the period | 9904 | €37,295 | €41,006 | +€3,711 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,295 | €41,006 | +€3,711 | +9.9% |
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 6 October 2026 via checked.be.