HUMAN RESSOURCES FACILITY: 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 RESSOURCES FACILITY
Largest movements
- Receivables within one year +€28,174
up €28,174 (+323%), from €8,728 to €36,902
of which Trade receivables: +€27,795
- Tangible fixed assets +€13,067
new in 2024: €13,067
- Cash +€1,646
up €1,646 (+54,692%), from €3 to €1,649
mainly Net result for the year (+€31,150) and Trade debts (+€26,006)
- Profit (loss) carried forward +€31,150
up €31,150, from -€25,813 to €5,337
- Trade debts +€26,006
up €26,006 (+396%), from €6,562 to €32,569
- Other debts -€14,886
down €14,886 (-57.6%), from €25,833 to €10,947
- Tax, wage and social debts +€616
up €616 (+24.8%), from €2,488 to €3,104
of which Taxes: +€1,501
- Gross operating margin +€33,396
up €33,396 (+2,131%), from €1,567 to €34,963
- Staff costs -€25,931
no longer reported in 2024 (was €25,931)
- Purchases and services -€4,696
no longer reported in 2024 (was €4,696)
- Taxes +€1,916
new in 2024: €1,916
- Other operating charges +€617
up €617 (+199%), from €310 to €927
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,070 | €51,957 | +€42,887 | +473% |
| Fixed assets | 21/28 | €339 | €13,405 | +€13,067 | +3,857% |
| Tangible fixed assets | 22/27 | - | €13,067 | +€13,067 | |
| Furniture and vehicles | 24 | - | €13,067 | +€13,067 | |
| Financial fixed assets | 28 | €339 | €339 | = | 0.0% |
| Current assets | 29/58 | €8,731 | €38,551 | +€29,820 | +342% |
| Amounts receivable within one year | 40/41 | €8,728 | €36,902 | +€28,174 | +323% |
| Trade receivables | 40 | €8,574 | €36,369 | +€27,795 | +324% |
| Other amounts receivable | 41 | €154 | €533 | +€379 | +246% |
| Cash at bank and in hand | 54/58 | €3 | €1,649 | +€1,646 | +54,692% |
| Total equity and liabilities | 10/49 | €9,070 | €51,957 | +€42,887 | +473% |
| Equity | 10/15 | -€25,813 | €5,337 | +€31,150 | |
| Profit (loss) carried forward | 14 | -€25,813 | €5,337 | +€31,150 | |
| Amounts payable | 17/49 | €34,884 | €46,620 | +€11,736 | +33.6% |
| Amounts payable within one year | 42/48 | €34,884 | €46,620 | +€11,736 | +33.6% |
| Trade debts | 44 | €6,562 | €32,569 | +€26,006 | +396% |
| Suppliers | 440/4 | €6,562 | €32,569 | +€26,006 | +396% |
| Taxes, remuneration and social security | 45 | €2,488 | €3,104 | +€616 | +24.8% |
| Taxes | 450/3 | €1,387 | €2,888 | +€1,501 | +108% |
| Remuneration and social security | 454/9 | €1,101 | €216 | -€885 | -80.3% |
| Other amounts payable | 47/48 | €25,833 | €10,947 | -€14,886 | -57.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,696 | - | -€4,696 | |
| Remuneration, social security and pensions | 62 | €25,931 | - | -€25,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €933 | -€150 | -13.9% |
| Other operating charges | 640/8 | €310 | €927 | +€617 | +199% |
| Gross operating margin | 9900 | €1,567 | €34,963 | +€33,396 | +2,131% |
| Operating profit (loss) | 9901 | -€25,758 | €33,103 | +€58,860 | |
| Financial charges | 65/66B | €56 | €36 | -€20 | -35.9% |
| Recurring financial charges | 65 | €56 | €36 | -€20 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,813 | €33,067 | +€58,880 | |
| Income taxes | 67/77 | - | €1,916 | +€1,916 | |
| Profit (loss) for the period | 9904 | -€25,813 | €31,150 | +€56,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,813 | €31,150 | +€56,964 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.