HUMAN RESOURCES PRAKTISCH: 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 RESOURCES PRAKTISCH
Largest movements
- Current investments -€30,000
down €30,000 (-96.7%), from €31,021 to €1,021
- Cash +€22,572
up €22,572 (+124%), from €18,218 to €40,790
mainly Current investments (+€30,000) and Net result for the year (+€29,124)
- Tangible fixed assets -€13,728
down €13,728 (-3.7%), from €371,011 to €357,282
of which Land and buildings: -€12,537
- Receivables within one year +€12,950
up €12,950 (+228%), from €5,692 to €18,642
of which Trade receivables: +€18,000
- Debts after one year -€44,001
down €44,001 (-20.8%), from €211,417 to €167,417
- Other debts -€24,433
down €24,433 (-24.0%), from €101,814 to €77,381
- Current portion of long-term debt +€21,053
up €21,053 (+810%), from €2,599 to €23,651
- Profit (loss) carried forward +€16,274
no longer reported in 2026 (was -€16,274)
- Reserves +€12,850
up €12,850 (+24.5%), from €52,468 to €65,319
- Gross operating margin +€54,464
up €54,464 (+1,566%), from €3,477 to €57,941
- Taxes +€7,082
up €7,082 (+2,240%), from €316 to €7,398
- Financial income -€3,249
no longer reported in 2026 (was €3,249)
- Financial charges +€1,534
up €1,534 (+33.7%), from €4,559 to €6,093
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,010 | €426,158 | -€8,851 | -2.0% |
| Fixed assets | 21/28 | €377,051 | €363,322 | -€13,728 | -3.6% |
| Tangible fixed assets | 22/27 | €371,011 | €357,282 | -€13,728 | -3.7% |
| Land and buildings | 22 | €367,109 | €354,572 | -€12,537 | -3.4% |
| Plant, machinery and equipment | 23 | €3 | - | -€3 | |
| Furniture and vehicles | 24 | €3,899 | €2,710 | -€1,189 | -30.5% |
| Financial fixed assets | 28 | €6,040 | €6,040 | = | 0.0% |
| Current assets | 29/58 | €57,959 | €62,836 | +€4,877 | +8.4% |
| Amounts receivable within one year | 40/41 | €5,692 | €18,642 | +€12,950 | +228% |
| Trade receivables | 40 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €5,692 | €642 | -€5,050 | -88.7% |
| Current investments | 50/53 | €31,021 | €1,021 | -€30,000 | -96.7% |
| Cash at bank and in hand | 54/58 | €18,218 | €40,790 | +€22,572 | +124% |
| Deferred charges and accrued income | 490/1 | €3,027 | €2,383 | -€645 | -21.3% |
| Total equity and liabilities | 10/49 | €435,010 | €426,158 | -€8,851 | -2.0% |
| Equity | 10/15 | €115,408 | €144,532 | +€29,124 | +25.2% |
| Contributions | 10/11 | €79,213 | €79,213 | = | 0.0% |
| Reserves | 13 | €52,468 | €65,319 | +€12,850 | +24.5% |
| Distributable reserves | 133 | €52,468 | €65,319 | +€12,850 | +24.5% |
| Profit (loss) carried forward | 14 | -€16,274 | - | +€16,274 | |
| Amounts payable | 17/49 | €319,601 | €281,626 | -€37,975 | -11.9% |
| Amounts payable after more than one year | 17 | €211,417 | €167,417 | -€44,001 | -20.8% |
| Financial debts | 170/4 | €211,417 | €167,417 | -€44,001 | -20.8% |
| Amounts payable within one year | 42/48 | €106,809 | €111,459 | +€4,650 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €2,599 | €23,651 | +€21,053 | +810% |
| Financial debts | 43 | €182 | €182 | = | 0.0% |
| Credit institutions | 430/8 | €182 | €182 | = | 0.0% |
| Trade debts | 44 | €1,119 | €3,536 | +€2,417 | +216% |
| Suppliers | 440/4 | €1,119 | €3,536 | +€2,417 | +216% |
| Taxes, remuneration and social security | 45 | €1,096 | €6,710 | +€5,614 | +512% |
| Taxes | 450/3 | - | €6,710 | +€6,710 | |
| Remuneration and social security | 454/9 | €1,096 | - | -€1,096 | |
| Other amounts payable | 47/48 | €101,814 | €77,381 | -€24,433 | -24.0% |
| Accrued charges and deferred income | 492/3 | €1,375 | €2,750 | +€1,375 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,014 | €13,728 | -€286 | -2.0% |
| Other operating charges | 640/8 | €1,574 | €1,598 | +€25 | +1.6% |
| Gross operating margin | 9900 | €3,477 | €57,941 | +€54,464 | +1,566% |
| Operating profit (loss) | 9901 | -€12,110 | €42,615 | +€54,725 | |
| Financial income | 75/76B | €3,249 | - | -€3,249 | |
| Recurring financial income | 75 | €3,249 | - | -€3,249 | |
| Financial charges | 65/66B | €4,559 | €6,093 | +€1,534 | +33.7% |
| Recurring financial charges | 65 | €4,559 | €6,093 | +€1,534 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,420 | €36,522 | +€49,941 | |
| Income taxes | 67/77 | €316 | €7,398 | +€7,082 | +2,240% |
| Profit (loss) for the period | 9904 | -€13,736 | €29,124 | +€42,859 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,736 | €29,124 | +€42,859 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.