HUMAN'S IT: 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'S IT
Largest movements
- Receivables within one year +€49,546
up €49,546 (+1,897%), from €2,612 to €52,158
of which Trade receivables: +€49,421
- Cash +€5,432
up €5,432 (+47.5%), from €11,446 to €16,879
mainly Net result for the year (+€44,198) and Tax, wage and social debts (+€8,006)
- Deferred charges and accrued income -€1,588
no longer reported in 2024 (was €1,588)
- Financial fixed assets +€1,400
up €1,400 (+148%), from €944 to €2,344
- Tangible fixed assets -€890
down €890 (-45.9%), from €1,939 to €1,049
- Profit (loss) carried forward +€44,198
up €44,198, from -€21,817 to €22,382
- Tax, wage and social debts +€8,006
up €8,006 (+25.2%), from €31,758 to €39,764
of which Taxes: +€23,922
- Trade debts +€5,799
up €5,799 (+179%), from €3,234 to €9,034
- Other debts -€4,104
no longer reported in 2024 (was €4,104)
- Gross operating margin +€42,954
up €42,954 (+87.1%), from €49,295 to €92,249
- Financial charges -€34,440
down €34,440 (-98.3%), from €35,037 to €597
- Taxes +€4,100
up €4,100 (+11,978%), from €34 to €4,134
- Staff costs -€2,535
down €2,535 (-5.9%), from €43,242 to €40,707
- Other operating charges +€1,731
new in 2024: €1,731
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 | €18,529 | €72,429 | +€53,900 | +291% |
| Fixed assets | 21/28 | €2,883 | €3,393 | +€510 | +17.7% |
| Tangible fixed assets | 22/27 | €1,939 | €1,049 | -€890 | -45.9% |
| Furniture and vehicles | 24 | €1,939 | €1,049 | -€890 | -45.9% |
| Financial fixed assets | 28 | €944 | €2,344 | +€1,400 | +148% |
| Current assets | 29/58 | €15,646 | €69,036 | +€53,390 | +341% |
| Amounts receivable within one year | 40/41 | €2,612 | €52,158 | +€49,546 | +1,897% |
| Trade receivables | 40 | €2,612 | €52,033 | +€49,421 | +1,892% |
| Other amounts receivable | 41 | - | €125 | +€125 | |
| Cash at bank and in hand | 54/58 | €11,446 | €16,879 | +€5,432 | +47.5% |
| Deferred charges and accrued income | 490/1 | €1,588 | - | -€1,588 | |
| Total equity and liabilities | 10/49 | €18,529 | €72,429 | +€53,900 | +291% |
| Equity | 10/15 | -€20,567 | €23,632 | +€44,198 | |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,817 | €22,382 | +€44,198 | |
| Amounts payable | 17/49 | €39,096 | €48,797 | +€9,702 | +24.8% |
| Amounts payable within one year | 42/48 | €39,096 | €48,797 | +€9,702 | +24.8% |
| Trade debts | 44 | €3,234 | €9,034 | +€5,799 | +179% |
| Suppliers | 440/4 | €3,234 | €9,034 | +€5,799 | +179% |
| Taxes, remuneration and social security | 45 | €31,758 | €39,764 | +€8,006 | +25.2% |
| Taxes | 450/3 | €9,179 | €33,100 | +€23,922 | +261% |
| Remuneration and social security | 454/9 | €22,579 | €6,663 | -€15,915 | -70.5% |
| Other amounts payable | 47/48 | €4,104 | - | -€4,104 | |
| Remuneration, social security and pensions | 62 | €43,242 | €40,707 | -€2,535 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €890 | -€271 | -23.4% |
| Other operating charges | 640/8 | - | €1,731 | +€1,731 | |
| Gross operating margin | 9900 | €49,295 | €92,249 | +€42,954 | +87.1% |
| Operating profit (loss) | 9901 | €4,892 | €48,921 | +€44,029 | +900% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €35,037 | €597 | -€34,440 | -98.3% |
| Recurring financial charges | 65 | €35,037 | €597 | -€34,440 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,144 | €48,333 | +€78,477 | |
| Income taxes | 67/77 | €34 | €4,134 | +€4,100 | +11,978% |
| Profit (loss) for the period | 9904 | -€30,179 | €44,198 | +€74,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,179 | €44,198 | +€74,377 |
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.