Human & Sense: 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 & Sense
Largest movements
- Receivables within one year -€26,554
down €26,554 (-57.6%), from €46,096 to €19,542
of which Trade receivables: -€23,133
- Intangible fixed assets -€7,500
down €7,500 (-100%), from €7,500 to €0
- Deferred charges and accrued income +€1,423
up €1,423 (+165%), from €860 to €2,283
- Reserves -€29,000
no longer reported in 2025 (was €29,000)
- Other debts +€10,382
up €10,382 (+161%), from €6,446 to €16,828
- Trade debts +€9,413
up €9,413 (+271%), from €3,479 to €12,892
- Debts after one year -€9,308
no longer reported in 2025 (was €9,308)
- Profit (loss) carried forward -€9,244
down €9,244, from €806 to -€8,438
- Gross operating margin -€86,479
down €86,479, from €57,891 to -€28,588
- Taxes -€9,291
down €9,291 (-97.3%), from €9,545 to €254
- Depreciation -€9,144
down €9,144 (-54.9%), from €16,644 to €7,500
- Financial charges -€1,508
down €1,508 (-90.7%), from €1,663 to €155
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.
Derived cash bridge
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 | €66,528 | €33,453 | -€33,075 | -49.7% |
| Fixed assets | 21/28 | €7,860 | - | -€7,860 | |
| Intangible fixed assets | 21 | €7,500 | €0 | -€7,500 | -100% |
| Financial fixed assets | 28 | €360 | €0 | -€360 | -100% |
| Current assets | 29/58 | €58,668 | €33,453 | -€25,215 | -43.0% |
| Amounts receivable within one year | 40/41 | €46,096 | €19,542 | -€26,554 | -57.6% |
| Trade receivables | 40 | €36,008 | €12,875 | -€23,133 | -64.2% |
| Other amounts receivable | 41 | €10,088 | €6,667 | -€3,420 | -33.9% |
| Cash at bank and in hand | 54/58 | €11,712 | €11,628 | -€84 | -0.7% |
| Deferred charges and accrued income | 490/1 | €860 | €2,283 | +€1,423 | +165% |
| Total equity and liabilities | 10/49 | €66,528 | €33,453 | -€33,075 | -49.7% |
| Equity | 10/15 | €34,806 | -€3,438 | -€38,244 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,000 | - | -€29,000 | |
| Distributable reserves | 133 | €29,000 | - | -€29,000 | |
| Profit (loss) carried forward | 14 | €806 | -€8,438 | -€9,244 | |
| Amounts payable | 17/49 | €31,722 | €36,890 | +€5,169 | +16.3% |
| Amounts payable after more than one year | 17 | €9,308 | - | -€9,308 | |
| Other amounts payable | 178/9 | €9,308 | - | -€9,308 | |
| Amounts payable within one year | 42/48 | €18,063 | €35,718 | +€17,656 | +97.7% |
| Trade debts | 44 | €3,479 | €12,892 | +€9,413 | +271% |
| Suppliers | 440/4 | €3,479 | €12,892 | +€9,413 | +271% |
| Advances received on contracts in progress | 46 | - | €1,275 | +€1,275 | |
| Taxes, remuneration and social security | 45 | €8,138 | €4,723 | -€3,415 | -42.0% |
| Taxes | 450/3 | €6,863 | €3,572 | -€3,291 | -47.9% |
| Remuneration and social security | 454/9 | €1,275 | €1,151 | -€124 | -9.8% |
| Other amounts payable | 47/48 | €6,446 | €16,828 | +€10,382 | +161% |
| Accrued charges and deferred income | 492/3 | €4,351 | €1,172 | -€3,179 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,644 | €7,500 | -€9,144 | -54.9% |
| Other operating charges | 640/8 | €1,799 | €1,759 | -€40 | -2.2% |
| Gross operating margin | 9900 | €57,891 | -€28,588 | -€86,479 | |
| Operating profit (loss) | 9901 | €39,448 | -€37,847 | -€77,295 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,663 | €155 | -€1,508 | -90.7% |
| Recurring financial charges | 65 | €1,663 | €155 | -€1,508 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €37,785 | -€37,990 | -€75,775 | |
| Income taxes | 67/77 | €9,545 | €254 | -€9,291 | -97.3% |
| Profit (loss) for the period | 9904 | €28,240 | -€38,244 | -€66,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,240 | -€38,244 | -€66,484 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.