HUMAN RESIDENCE: 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 RESIDENCE
Largest movements
- Receivables within one year -€584,378
down €584,378 (-90.5%), from €645,711 to €61,333
of which Other amounts receivable: -€585,000
- Tangible fixed assets -€218,678
down €218,678 (-42.4%), from €515,185 to €296,507
of which Land and buildings: -€214,634
- Short-term financial debts -€1.0m
no longer reported in 2025 (was €1.0m)
- Profit (loss) carried forward +€104,812
no longer reported in 2025 (was -€104,812)
- Reserves +€61,788
up €61,788 (+94.5%), from €65,410 to €127,198
- Other debts +€50,098
up €50,098 (+2471.3%), from €2,027 to €52,125
- Debts after one year -€28,714
down €28,714 (-18.6%), from €153,974 to €125,260
- Gross operating margin +€178,473
up €178,473 (+163.8%), from €108,962 to €287,435
- Taxes +€65,490
new in 2025: €65,490
- Financial charges -€30,480
down €30,480 (-60.6%), from €50,299 to €19,819
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 | €1,249,696 | €438,308 | -€811,388 | -64.9% |
| Fixed assets | 21/28 | €515,185 | €296,507 | -€218,678 | -42.4% |
| Tangible fixed assets | 22/27 | €515,185 | €296,507 | -€218,678 | -42.4% |
| Land and buildings | 22 | €476,848 | €262,213 | -€214,634 | -45.0% |
| Plant, machinery and equipment | 23 | €2,516 | €1,597 | -€919 | -36.5% |
| Furniture and vehicles | 24 | €35,821 | €32,697 | -€3,124 | -8.7% |
| Current assets | 29/58 | €734,511 | €141,801 | -€592,710 | -80.7% |
| Stocks and contracts in progress | 3 | €77,000 | €77,000 | = | 0.0% |
| Stocks | 30/36 | €77,000 | €77,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €645,711 | €61,333 | -€584,378 | -90.5% |
| Trade receivables | 40 | €711 | €1,333 | +€622 | +87.5% |
| Other amounts receivable | 41 | €645,000 | €60,000 | -€585,000 | -90.7% |
| Cash at bank and in hand | 54/58 | €11,405 | €3,467 | -€7,937 | -69.6% |
| Deferred charges and accrued income | 490/1 | €395 | - | -€395 | |
| Total equity and liabilities | 10/49 | €1,249,696 | €438,308 | -€811,388 | -64.9% |
| Equity | 10/15 | €36,628 | €193,889 | +€157,261 | +429.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €56,030 | €46,691 | -€9,338 | -16.7% |
| Reserves | 13 | €65,410 | €127,198 | +€61,788 | +94.5% |
| Distributable reserves | 133 | €65,410 | €127,198 | +€61,788 | +94.5% |
| Profit (loss) carried forward | 14 | -€104,812 | - | +€104,812 | |
| Amounts payable | 17/49 | €1,213,068 | €244,419 | -€968,649 | -79.9% |
| Amounts payable after more than one year | 17 | €153,974 | €125,260 | -€28,714 | -18.6% |
| Financial debts | 170/4 | €153,974 | €125,260 | -€28,714 | -18.6% |
| Amounts payable within one year | 42/48 | €1,056,969 | €116,979 | -€939,990 | -88.9% |
| Current portion of amounts payable after more than one year | 42 | €28,211 | €28,714 | +€503 | +1.8% |
| Financial debts | 43 | €1,025,000 | - | -€1.0m | |
| Credit institutions | 430/8 | €1,025,000 | - | -€1.0m | |
| Trade debts | 44 | €851 | €20,524 | +€19,672 | +2310.8% |
| Suppliers | 440/4 | €851 | €20,524 | +€19,672 | +2310.8% |
| Taxes, remuneration and social security | 45 | €879 | €15,617 | +€14,737 | +1676.3% |
| Taxes | 450/3 | €879 | €15,617 | +€14,737 | +1676.3% |
| Other amounts payable | 47/48 | €2,027 | €52,125 | +€50,098 | +2471.3% |
| Accrued charges and deferred income | 492/3 | €2,125 | €2,180 | +€55 | +2.6% |
| Non-recurring operating income | 76A | - | €334,416 | +€334,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,043 | €42,766 | -€277 | -0.6% |
| Other operating charges | 640/8 | €2,884 | €2,132 | -€753 | -26.1% |
| Gross operating margin | 9900 | €108,962 | €287,435 | +€178,473 | +163.8% |
| Operating profit (loss) | 9901 | €63,035 | €242,537 | +€179,502 | +284.8% |
| Financial income | 75/76B | €100 | €34 | -€66 | -65.8% |
| Recurring financial income | 75 | €100 | €34 | -€66 | -65.8% |
| Financial charges | 65/66B | €50,299 | €19,819 | -€30,480 | -60.6% |
| Recurring financial charges | 65 | €50,299 | €19,819 | -€30,480 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €12,835 | €222,751 | +€209,916 | +1635.5% |
| Income taxes | 67/77 | - | €65,490 | +€65,490 | |
| Profit (loss) for the period | 9904 | €12,835 | €157,261 | +€144,426 | +1125.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,835 | €157,261 | +€144,426 | +1125.2% |
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 4 October 2026 via checked.be.