Human&Sense: 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&Sense
Largest movements
- Tangible fixed assets -€6,271
down €6,271 (-30.6%), from €20,484 to €14,212
- Cash +€5,157
up €5,157 (+40.9%), from €12,622 to €17,779
mainly Depreciation (+€6,290) and Net result for the year (+€5,828)
- Receivables within one year +€2,146
up €2,146 (+31.8%), from €6,757 to €8,902
of which Trade receivables: +€4,280
- Intangible fixed assets +€1,233
new in 2025: €1,233
- Debts after one year -€5,895
down €5,895 (-43.3%), from €13,629 to €7,734
- Reserves +€5,828
up €5,828 (+313.3%), from €1,860 to €7,688
of which Distributable reserves: +€5,828
- Trade debts +€1,605
up €1,605 (+175.9%), from €912 to €2,518
- Gross operating margin -€2,016
down €2,016 (-10.1%), from €19,972 to €17,956
- Taxes +€763
up €763 (+21.7%), from €3,520 to €4,283
- Depreciation +€357
up €357 (+6.0%), from €5,933 to €6,290
- Financial charges -€256
down €256 (-23.3%), from €1,096 to €841
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 | €40,869 | €43,019 | +€2,150 | +5.3% |
| Fixed assets | 21/28 | €20,484 | €15,445 | -€5,038 | -24.6% |
| Intangible fixed assets | 21 | - | €1,233 | +€1,233 | |
| Tangible fixed assets | 22/27 | €20,484 | €14,212 | -€6,271 | -30.6% |
| Furniture and vehicles | 24 | €20,484 | €14,212 | -€6,271 | -30.6% |
| Current assets | 29/58 | €20,386 | €27,574 | +€7,188 | +35.3% |
| Amounts receivable within one year | 40/41 | €6,757 | €8,902 | +€2,146 | +31.8% |
| Trade receivables | 40 | €4,622 | €8,902 | +€4,280 | +92.6% |
| Other amounts receivable | 41 | €2,135 | €0 | -€2,135 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,622 | €17,779 | +€5,157 | +40.9% |
| Deferred charges and accrued income | 490/1 | €1,007 | €892 | -€115 | -11.4% |
| Total equity and liabilities | 10/49 | €40,869 | €43,019 | +€2,150 | +5.3% |
| Equity | 10/15 | €15,753 | €21,581 | +€5,828 | +37.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,688 | +€5,828 | +313.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €5,828 | +€5,828 | |
| Profit (loss) carried forward | 14 | €7,693 | €7,693 | = | 0.0% |
| Amounts payable | 17/49 | €25,116 | €21,438 | -€3,678 | -14.6% |
| Amounts payable after more than one year | 17 | €13,629 | €7,734 | -€5,895 | -43.3% |
| Financial debts | 170/4 | €13,629 | €7,734 | -€5,895 | -43.3% |
| Amounts payable within one year | 42/48 | €11,488 | €13,704 | +€2,216 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €5,646 | €5,895 | +€248 | +4.4% |
| Trade debts | 44 | €912 | €2,518 | +€1,605 | +175.9% |
| Suppliers | 440/4 | €912 | €2,518 | +€1,605 | +175.9% |
| Taxes, remuneration and social security | 45 | €4,929 | €5,217 | +€288 | +5.8% |
| Taxes | 450/3 | €4,929 | €5,217 | +€288 | +5.8% |
| Other amounts payable | 47/48 | €0 | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,933 | €6,290 | +€357 | +6.0% |
| Other operating charges | 640/8 | €839 | €715 | -€125 | -14.8% |
| Non-recurring operating charges | 66A | €488 | €0 | -€488 | -100.0% |
| Gross operating margin | 9900 | €19,972 | €17,956 | -€2,016 | -10.1% |
| Operating profit (loss) | 9901 | €12,712 | €10,952 | -€1,760 | -13.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €1,096 | €841 | -€256 | -23.3% |
| Recurring financial charges | 65 | €1,096 | €841 | -€256 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €11,617 | €10,111 | -€1,506 | -13.0% |
| Income taxes | 67/77 | €3,520 | €4,283 | +€763 | +21.7% |
| Profit (loss) for the period | 9904 | €8,097 | €5,828 | -€2,268 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,097 | €5,828 | -€2,268 | -28.0% |
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 8 October 2026 via checked.be.