HUMAN SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€14,829
up €14,829 (+20.8%), from €71,151 to €85,980
of which Other amounts receivable: +€15,853
- Stocks and contracts -€2,171
down €2,171 (-34.8%), from €6,238 to €4,067
- Reserves +€14,786
up €14,786 (+26.5%), from €55,858 to €70,644
of which Distributable reserves: +€14,786
- Trade debts -€5,299
down €5,299 (-31.9%), from €16,630 to €11,331
- Tax, wage and social debts +€3,208
up €3,208 (+29.0%), from €11,053 to €14,260
- Gross operating margin +€10,999
up €10,999 (+75.6%), from €14,540 to €25,539
- Taxes +€4,549
up €4,549 (+59.0%), from €7,709 to €12,258
- Financial income +€1,826
up €1,826 (+72.1%), from €2,534 to €4,360
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 | €123,452 | €136,146 | +€12,694 | +10.3% |
| Fixed assets | 21/28 | €3,266 | €2,738 | -€528 | -16.2% |
| Tangible fixed assets | 22/27 | €3,241 | €2,713 | -€528 | -16.3% |
| Land and buildings | 22 | €3,241 | €2,713 | -€528 | -16.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €120,186 | €133,408 | +€13,222 | +11.0% |
| Stocks and contracts in progress | 3 | €6,238 | €4,067 | -€2,171 | -34.8% |
| Stocks | 30/36 | €6,238 | €4,067 | -€2,171 | -34.8% |
| Amounts receivable within one year | 40/41 | €71,151 | €85,980 | +€14,829 | +20.8% |
| Trade receivables | 40 | €8,432 | €7,408 | -€1,024 | -12.1% |
| Other amounts receivable | 41 | €62,719 | €78,572 | +€15,853 | +25.3% |
| Cash at bank and in hand | 54/58 | €38,673 | €38,733 | +€60 | +0.2% |
| Deferred charges and accrued income | 490/1 | €4,124 | €4,628 | +€504 | +12.2% |
| Total equity and liabilities | 10/49 | €123,452 | €136,146 | +€12,694 | +10.3% |
| Equity | 10/15 | €95,769 | €110,554 | +€14,786 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €55,858 | €70,644 | +€14,786 | +26.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €55,858 | €70,644 | +€14,786 | +26.5% |
| Profit (loss) carried forward | 14 | €19,911 | €19,911 | = | 0.0% |
| Amounts payable | 17/49 | €27,683 | €25,592 | -€2,092 | -7.6% |
| Amounts payable within one year | 42/48 | €27,683 | €25,592 | -€2,092 | -7.6% |
| Trade debts | 44 | €16,630 | €11,331 | -€5,299 | -31.9% |
| Suppliers | 440/4 | €16,630 | €11,331 | -€5,299 | -31.9% |
| Taxes, remuneration and social security | 45 | €11,053 | €14,260 | +€3,208 | +29.0% |
| Taxes | 450/3 | €11,053 | €14,260 | +€3,208 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €528 | = | 0.0% |
| Other operating charges | 640/8 | €957 | €1,175 | +€218 | +22.8% |
| Gross operating margin | 9900 | €14,540 | €25,539 | +€10,999 | +75.6% |
| Operating profit (loss) | 9901 | €13,055 | €23,836 | +€10,781 | +82.6% |
| Financial income | 75/76B | €2,534 | €4,360 | +€1,826 | +72.1% |
| Recurring financial income | 75 | €2,534 | €4,360 | +€1,826 | +72.1% |
| Financial charges | 65/66B | €1,398 | €1,152 | -€245 | -17.6% |
| Recurring financial charges | 65 | €1,398 | €1,152 | -€245 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €14,191 | €27,043 | +€12,852 | +90.6% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €7,709 | €12,258 | +€4,549 | +59.0% |
| Profit (loss) for the period | 9904 | €6,482 | €14,786 | +€8,304 | +128% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €6,482 | €14,786 | +€8,304 | +128% |
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 13 October 2026 via checked.be.