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Human Pulse: 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.

What changed

Human Pulse

BE 1007.454.470
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€27,885
2024 · €29,574-€57,460
Equity
€4,689
2024 · €32,574-€27,885
Cash
€15,654
2024 · €43,423-€27,769
Balance sheet total
€21,382
2024 · €44,327-€22,946

Largest movements

2024 to 2025
Assets
  • Cash -€27,769

    down €27,769 (-64.0%), from €43,423 to €15,654

    mainly Net result for the year (-€27,885) and Receivables within one year (-€5,343)

  • Receivables within one year +€5,343

    new in 2025: €5,343

    of which Trade receivables: +€5,292

  • Deferred charges and accrued income -€905

    down €905 (-100.0%), from €905 to €0

Equity and liabilities
  • Profit (loss) carried forward -€27,885

    down €27,885 (-94.3%), from €29,574 to €1,689

  • Other debts +€5,537

    up €5,537 (+3124.9%), from €177 to €5,715

Income statement
  • Gross operating margin -€66,725

    down €66,725, from €39,801 to -€26,924

  • Taxes -€7,806

    down €7,806 (-100.0%), from €7,806 to €0

  • Depreciation -€1,441

    down €1,441 (-100.0%), from €1,441 to €0

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €29,574
Gross operating margin -€66,725
Depreciation +€1,441
Other operating charges +€58
Financial income +€179
Financial charges -€217
Taxes +€7,806
Result 2025 -€27,885

Cash bridge derived

cash 2024 to 2025

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.

From operations -€27,769
Investment €0
Financing €0
Cash 2024 €43,423
Net result for the year -€27,885
Stocks and contracts -€385
Receivables within one year -€5,343
Deferred charges and accrued income +€905
Trade debts -€390
Tax, wage and social debts -€416
Other debts +€5,537
Accrued charges and deferred income +€209
Cash 2025 €15,654
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €44,327 €21,382 -€22,946 -51.8%
Current assets 29/58 €44,327 €21,382 -€22,946 -51.8%
Stocks and contracts in progress 3 - €385 +€385
Stocks 30/36 - €385 +€385
Amounts receivable within one year 40/41 - €5,343 +€5,343
Trade receivables 40 - €5,292 +€5,292
Other amounts receivable 41 - €51 +€51
Cash at bank and in hand 54/58 €43,423 €15,654 -€27,769 -64.0%
Deferred charges and accrued income 490/1 €905 €0 -€905 -100.0%
Total equity and liabilities 10/49 €44,327 €21,382 -€22,946 -51.8%
Equity 10/15 €32,574 €4,689 -€27,885 -85.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €29,574 €1,689 -€27,885 -94.3%
Amounts payable 17/49 €11,753 €16,692 +€4,939 +42.0%
Amounts payable within one year 42/48 €11,753 €16,484 +€4,731 +40.3%
Trade debts 44 €1,459 €1,068 -€390 -26.8%
Suppliers 440/4 €1,459 €1,068 -€390 -26.8%
Taxes, remuneration and social security 45 €10,117 €9,701 -€416 -4.1%
Taxes 450/3 €10,117 €9,701 -€416 -4.1%
Other amounts payable 47/48 €177 €5,715 +€5,537 +3124.9%
Accrued charges and deferred income 492/3 - €209 +€209
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,441 €0 -€1,441 -100.0%
Other operating charges 640/8 €942 €884 -€58 -6.1%
Gross operating margin 9900 €39,801 -€26,924 -€66,725
Operating profit (loss) 9901 €37,418 -€27,808 -€65,227
Financial income 75/76B - €179 +€179
Recurring financial income 75 - €179 +€179
Financial charges 65/66B €38 €255 +€217 +572.8%
Recurring financial charges 65 €38 €255 +€217 +572.8%
Profit (loss) for the period before taxes 9903 €37,380 -€27,885 -€65,265
Income taxes 67/77 €7,806 €0 -€7,806 -100.0%
Profit (loss) for the period 9904 €29,574 -€27,885 -€57,460
Profit (loss) for the period to be appropriated 9905 €29,574 -€27,885 -€57,460

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 29 September 2026 via checked.be.