HUMAN SERENDIPITY: 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 SERENDIPITY
Largest movements
- Tangible fixed assets -€12,533
down €12,533 (-27.4%), from €45,690 to €33,157
of which Furniture and vehicles: -€12,118
- Receivables within one year +€8,550
up €8,550 (+253%), from €3,382 to €11,932
of which Trade receivables: +€8,710
- Cash +€1,885
up €1,885 (+2.0%), from €92,112 to €93,997
mainly Depreciation (+€13,088) and Net result for the year (+€6,090)
- Other debts -€9,839
down €9,839 (-42.5%), from €23,146 to €13,308
- Reserves +€6,090
up €6,090 (+7.2%), from €84,224 to €90,314
of which Distributable reserves: +€6,090
- Tax, wage and social debts +€3,366
up €3,366 (+153%), from €2,204 to €5,570
- Trade debts -€1,715
down €1,715 (-18.6%), from €9,229 to €7,513
- Gross operating margin -€15,653
down €15,653 (-40.9%), from €38,275 to €22,623
- Taxes -€5,254
down €5,254 (-58.3%), from €9,011 to €3,758
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 | €141,184 | €139,086 | -€2,098 | -1.5% |
| Fixed assets | 21/28 | €45,690 | €33,157 | -€12,533 | -27.4% |
| Tangible fixed assets | 22/27 | €45,690 | €33,157 | -€12,533 | -27.4% |
| Plant, machinery and equipment | 23 | €416 | - | -€416 | |
| Furniture and vehicles | 24 | €45,275 | €33,157 | -€12,118 | -26.8% |
| Current assets | 29/58 | €95,494 | €105,929 | +€10,435 | +10.9% |
| Amounts receivable within one year | 40/41 | €3,382 | €11,932 | +€8,550 | +253% |
| Trade receivables | 40 | €3,222 | €11,932 | +€8,710 | +270% |
| Other amounts receivable | 41 | €160 | - | -€160 | |
| Cash at bank and in hand | 54/58 | €92,112 | €93,997 | +€1,885 | +2.0% |
| Total equity and liabilities | 10/49 | €141,184 | €139,086 | -€2,098 | -1.5% |
| Equity | 10/15 | €106,605 | €112,695 | +€6,090 | +5.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €84,224 | €90,314 | +€6,090 | +7.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €82,224 | €88,314 | +€6,090 | +7.4% |
| Profit (loss) carried forward | 14 | €10,381 | €10,381 | = | 0.0% |
| Amounts payable | 17/49 | €34,579 | €26,391 | -€8,188 | -23.7% |
| Amounts payable within one year | 42/48 | €34,579 | €26,391 | -€8,188 | -23.7% |
| Trade debts | 44 | €9,229 | €7,513 | -€1,715 | -18.6% |
| Suppliers | 440/4 | €9,229 | €7,513 | -€1,715 | -18.6% |
| Taxes, remuneration and social security | 45 | €2,204 | €5,570 | +€3,366 | +153% |
| Taxes | 450/3 | €2,204 | €5,570 | +€3,366 | +153% |
| Other amounts payable | 47/48 | €23,146 | €13,308 | -€9,839 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,092 | €13,088 | -€4 | 0.0% |
| Other operating charges | 640/8 | €62 | €168 | +€106 | +171% |
| Gross operating margin | 9900 | €38,275 | €22,623 | -€15,653 | -40.9% |
| Operating profit (loss) | 9901 | €25,122 | €9,367 | -€15,755 | -62.7% |
| Financial income | 75/76B | €677 | €725 | +€47 | +7.0% |
| Recurring financial income | 75 | €677 | €725 | +€47 | +7.0% |
| Financial charges | 65/66B | €601 | €244 | -€356 | -59.3% |
| Recurring financial charges | 65 | €601 | €244 | -€356 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €25,198 | €9,847 | -€15,351 | -60.9% |
| Income taxes | 67/77 | €9,011 | €3,758 | -€5,254 | -58.3% |
| Profit (loss) for the period | 9904 | €16,187 | €6,090 | -€10,097 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,187 | €6,090 | -€10,097 | -62.4% |
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 21 October 2026 via checked.be.