HUMAN PROJECT CONSULTANCY: 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 PROJECT CONSULTANCY
Largest movements
- Cash +€64,535
up €64,535 (+140%), from €45,985 to €110,521
mainly Current investments (+€50,000) and Net result for the year (+€33,935)
- Current investments -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Receivables within one year +€8,187
up €8,187 (+38.8%), from €21,077 to €29,264
of which Trade receivables: +€11,676
- Tangible fixed assets -€3,464
down €3,464 (-24.3%), from €14,281 to €10,817
of which Land and buildings: -€2,119
- Reserves +€12,482
up €12,482 (+6.1%), from €205,205 to €217,687
- Tax, wage and social debts +€7,204
up €7,204 (+1,775%), from €406 to €7,610
- Gross operating margin -€33,395
down €33,395 (-35.3%), from €94,475 to €61,080
- Taxes -€5,427
down €5,427 (-24.6%), from €22,101 to €16,674
- Financial income +€3,416
up €3,416 (+427%), from €799 to €4,215
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 | €231,535 | €250,795 | +€19,261 | +8.3% |
| Fixed assets | 21/28 | €14,381 | €10,917 | -€3,464 | -24.1% |
| Tangible fixed assets | 22/27 | €14,281 | €10,817 | -€3,464 | -24.3% |
| Land and buildings | 22 | €10,966 | €8,847 | -€2,119 | -19.3% |
| Furniture and vehicles | 24 | €3,315 | €1,970 | -€1,345 | -40.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €217,153 | €239,878 | +€22,725 | +10.5% |
| Amounts receivable within one year | 40/41 | €21,077 | €29,264 | +€8,187 | +38.8% |
| Trade receivables | 40 | €17,588 | €29,264 | +€11,676 | +66.4% |
| Other amounts receivable | 41 | €3,489 | - | -€3,489 | |
| Current investments | 50/53 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €45,985 | €110,521 | +€64,535 | +140% |
| Deferred charges and accrued income | 490/1 | €91 | €94 | +€3 | +3.0% |
| Total equity and liabilities | 10/49 | €231,535 | €250,795 | +€19,261 | +8.3% |
| Equity | 10/15 | €215,943 | €228,425 | +€12,482 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €205,205 | €217,687 | +€12,482 | +6.1% |
| Distributable reserves | 133 | €205,205 | €217,687 | +€12,482 | +6.1% |
| Profit (loss) carried forward | 14 | €4,538 | €4,538 | = | 0.0% |
| Amounts payable | 17/49 | €15,592 | €22,371 | +€6,779 | +43.5% |
| Amounts payable within one year | 42/48 | €14,776 | €22,371 | +€7,595 | +51.4% |
| Trade debts | 44 | €1,438 | €1,083 | -€355 | -24.7% |
| Suppliers | 440/4 | €1,438 | €1,083 | -€355 | -24.7% |
| Taxes, remuneration and social security | 45 | €406 | €7,610 | +€7,204 | +1,775% |
| Taxes | 450/3 | €406 | €7,610 | +€7,204 | +1,775% |
| Other amounts payable | 47/48 | €12,932 | €13,678 | +€746 | +5.8% |
| Accrued charges and deferred income | 492/3 | €816 | - | -€816 | |
| Non-recurring operating income | 76A | - | €2,095 | +€2,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,391 | €11,656 | -€735 | -5.9% |
| Other operating charges | 640/8 | €2,048 | €1,979 | -€70 | -3.4% |
| Gross operating margin | 9900 | €94,475 | €61,080 | -€33,395 | -35.3% |
| Operating profit (loss) | 9901 | €80,036 | €47,446 | -€32,590 | -40.7% |
| Financial income | 75/76B | €799 | €4,215 | +€3,416 | +427% |
| Recurring financial income | 75 | €799 | €4,215 | +€3,416 | +427% |
| Financial charges | 65/66B | €1,290 | €1,052 | -€237 | -18.4% |
| Recurring financial charges | 65 | €1,290 | €1,052 | -€237 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €79,545 | €50,609 | -€28,937 | -36.4% |
| Income taxes | 67/77 | €22,101 | €16,674 | -€5,427 | -24.6% |
| Profit (loss) for the period | 9904 | €57,444 | €33,935 | -€23,510 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,444 | €33,935 | -€23,510 | -40.9% |
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 20 October 2026 via checked.be.