HUMAN SKILLS: 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 SKILLS
Largest movements
- Receivables within one year +€84,029
up €84,029 (+208%), from €40,367 to €124,397
of which Other amounts receivable: +€65,384
- Reserves +€37,429
up €37,429 (+278%), from €13,481 to €50,910
- Tax, wage and social debts +€29,162
up €29,162 (+239%), from €12,222 to €41,384
- Trade debts +€17,692
up €17,692 (+138%), from €12,815 to €30,507
- Gross operating margin +€32,658
up €32,658 (+135%), from €24,267 to €56,926
- Taxes +€7,239
up €7,239 (+101%), from €7,159 to €14,399
- Financial charges +€1,238
up €1,238 (+302%), from €411 to €1,649
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 | €42,129 | €126,413 | +€84,283 | +200% |
| Current assets | 29/58 | €42,129 | €126,413 | +€84,283 | +200% |
| Amounts receivable within one year | 40/41 | €40,367 | €124,397 | +€84,029 | +208% |
| Trade receivables | 40 | €22,684 | €41,330 | +€18,646 | +82.2% |
| Other amounts receivable | 41 | €17,683 | €83,067 | +€65,384 | +370% |
| Cash at bank and in hand | 54/58 | €1,762 | €922 | -€840 | -47.7% |
| Deferred charges and accrued income | 490/1 | - | €1,093 | +€1,093 | |
| Total equity and liabilities | 10/49 | €42,129 | €126,413 | +€84,283 | +200% |
| Equity | 10/15 | €15,981 | €53,410 | +€37,429 | +234% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,481 | €50,910 | +€37,429 | +278% |
| Distributable reserves | 133 | €13,481 | €50,910 | +€37,429 | +278% |
| Amounts payable | 17/49 | €26,148 | €73,003 | +€46,854 | +179% |
| Amounts payable within one year | 42/48 | €26,148 | €73,003 | +€46,854 | +179% |
| Trade debts | 44 | €12,815 | €30,507 | +€17,692 | +138% |
| Suppliers | 440/4 | €12,815 | €30,507 | +€17,692 | +138% |
| Taxes, remuneration and social security | 45 | €12,222 | €41,384 | +€29,162 | +239% |
| Taxes | 450/3 | €12,222 | €41,384 | +€29,162 | +239% |
| Other amounts payable | 47/48 | €1,111 | €1,111 | = | 0.0% |
| Other operating charges | 640/8 | €3,233 | €3,449 | +€216 | +6.7% |
| Gross operating margin | 9900 | €24,267 | €56,926 | +€32,658 | +135% |
| Operating profit (loss) | 9901 | €21,034 | €53,477 | +€32,443 | +154% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €411 | €1,649 | +€1,238 | +302% |
| Recurring financial charges | 65 | €411 | €1,649 | +€1,238 | +302% |
| Profit (loss) for the period before taxes | 9903 | €20,640 | €51,828 | +€31,188 | +151% |
| Income taxes | 67/77 | €7,159 | €14,399 | +€7,239 | +101% |
| Profit (loss) for the period | 9904 | €13,481 | €37,429 | +€23,948 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €13,481 | €37,429 | +€23,948 | +178% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.