HUMAN SMILE: 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 SMILE
Largest movements
- Cash +€1.4m
up €1.4m (+70.4%), from €2.0m to €3.5m
mainly Provisions (+€1.8m) and Net result for the year (+€740,752)
- Tangible fixed assets +€599,570
up €599,570 (+32.7%), from €1.8m to €2.4m
of which Furniture and vehicles: +€660,729
- Current investments +€490,919
new in 2025: €490,919
- Provisions +€1.8m
new in 2025: €1.8m
- Profit (loss) carried forward +€740,752
up €740,752 (+18.2%), from €4.1m to €4.8m
- Gross operating margin +€1.4m
up €1.4m (+70.8%), from €2.0m to €3.5m
- Other operating charges -€600,144
down €600,144 (-50.1%), from €1.2m to €597,452
- Staff costs +€60,851
up €60,851 (+31.8%), from €191,183 to €252,034
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 | €4,118,278 | €6,645,234 | +€2.5m | +61.4% |
| Fixed assets | 21/28 | €1,834,425 | €2,433,995 | +€599,570 | +32.7% |
| Tangible fixed assets | 22/27 | €1,834,242 | €2,433,812 | +€599,570 | +32.7% |
| Land and buildings | 22 | €1,797,560 | €1,721,481 | -€76,079 | -4.2% |
| Furniture and vehicles | 24 | €11,168 | €671,897 | +€660,729 | +5,916% |
| Other tangible fixed assets | 26 | €25,513 | €40,433 | +€14,920 | +58.5% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €2,283,853 | €4,211,239 | +€1.9m | +84.4% |
| Amounts receivable within one year | 40/41 | €252,192 | €261,183 | +€8,991 | +3.6% |
| Trade receivables | 40 | €1,692 | €8,433 | +€6,741 | +398% |
| Other amounts receivable | 41 | €250,500 | €252,750 | +€2,250 | +0.9% |
| Current investments | 50/53 | - | €490,919 | +€490,919 | |
| Cash at bank and in hand | 54/58 | €2,029,154 | €3,457,609 | +€1.4m | +70.4% |
| Deferred charges and accrued income | 490/1 | €2,506 | €1,529 | -€978 | -39.0% |
| Total equity and liabilities | 10/49 | €4,118,278 | €6,645,234 | +€2.5m | +61.4% |
| Equity | 10/15 | €4,078,462 | €4,819,214 | +€740,752 | +18.2% |
| Profit (loss) carried forward | 14 | €4,078,462 | €4,819,214 | +€740,752 | +18.2% |
| Provisions and deferred taxes | 16 | - | €1,800,000 | +€1.8m | |
| Provisions for liabilities and charges | 160/5 | - | €1,800,000 | +€1.8m | |
| Other liabilities and charges | 164/5 | - | €1,800,000 | +€1.8m | |
| Amounts payable | 17/49 | €39,816 | €26,020 | -€13,795 | -34.6% |
| Amounts payable within one year | 42/48 | €39,804 | €26,008 | -€13,795 | -34.7% |
| Trade debts | 44 | €14,850 | €11 | -€14,839 | -99.9% |
| Suppliers | 440/4 | €14,850 | €11 | -€14,839 | -99.9% |
| Taxes, remuneration and social security | 45 | €24,954 | €25,997 | +€1,044 | +4.2% |
| Remuneration and social security | 454/9 | €24,954 | €25,997 | +€1,044 | +4.2% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Non-recurring operating income | 76A | - | €597,066 | +€597,066 | |
| Remuneration, social security and pensions | 62 | €191,183 | €252,034 | +€60,851 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,417 | €86,610 | -€807 | -0.9% |
| Other operating charges | 640/8 | €1,197,597 | €597,452 | -€600,144 | -50.1% |
| Gross operating margin | 9900 | €2,043,556 | €3,490,267 | +€1.4m | +70.8% |
| Operating profit (loss) | 9901 | €567,361 | €747,470 | +€180,110 | +31.7% |
| Financial income | 75/76B | €9,856 | €2,107 | -€7,748 | -78.6% |
| Recurring financial income | 75 | €9,856 | €2,107 | -€7,748 | -78.6% |
| Financial charges | 65/66B | €3,086 | €8,221 | +€5,135 | +166% |
| Recurring financial charges | 65 | €3,086 | €8,221 | +€5,135 | +166% |
| Profit (loss) for the period before taxes | 9903 | €574,130 | €741,356 | +€167,226 | +29.1% |
| Income taxes | 67/77 | €472 | €604 | +€133 | +28.1% |
| Profit (loss) for the period | 9904 | €573,658 | €740,752 | +€167,093 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €573,658 | €740,752 | +€167,093 | +29.1% |
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 22 October 2026 via checked.be.