HUMAN STRENGHTS: 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 STRENGHTS
Largest movements
- Cash +€35,502
up €35,502 (+54.2%), from €65,514 to €101,017
mainly Net result for the year (+€47,387) and Depreciation (+€9,066)
- Receivables within one year +€14,790
up €14,790 (+428%), from €3,452 to €18,243
of which Trade receivables: +€14,966
- Tangible fixed assets -€5,939
down €5,939 (-16.7%), from €35,633 to €29,693
of which Leasing and similar rights: -€8,794
- Deferred charges and accrued income -€4,037
down €4,037 (-68.6%), from €5,883 to €1,846
- Reserves +€47,387
up €47,387 (+75.0%), from €63,185 to €110,572
- Debts after one year -€7,226
down €7,226 (-29.1%), from €24,867 to €17,641
- Gross operating margin -€19,290
down €19,290 (-21.3%), from €90,474 to €71,184
- Taxes -€3,605
down €3,605 (-22.2%), from €16,229 to €12,624
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 | €110,482 | €150,798 | +€40,316 | +36.5% |
| Fixed assets | 21/28 | €35,633 | €29,693 | -€5,939 | -16.7% |
| Tangible fixed assets | 22/27 | €35,633 | €29,693 | -€5,939 | -16.7% |
| Plant, machinery and equipment | 23 | - | €1,819 | +€1,819 | |
| Leasing and similar rights | 25 | €35,633 | €26,839 | -€8,794 | -24.7% |
| Other tangible fixed assets | 26 | - | €1,035 | +€1,035 | |
| Current assets | 29/58 | €74,849 | €121,105 | +€46,256 | +61.8% |
| Amounts receivable within one year | 40/41 | €3,452 | €18,243 | +€14,790 | +428% |
| Trade receivables | 40 | €21 | €14,987 | +€14,966 | +71,268% |
| Other amounts receivable | 41 | €3,431 | €3,255 | -€176 | -5.1% |
| Cash at bank and in hand | 54/58 | €65,514 | €101,017 | +€35,502 | +54.2% |
| Deferred charges and accrued income | 490/1 | €5,883 | €1,846 | -€4,037 | -68.6% |
| Total equity and liabilities | 10/49 | €110,482 | €150,798 | +€40,316 | +36.5% |
| Equity | 10/15 | €66,185 | €113,572 | +€47,387 | +71.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,185 | €110,572 | +€47,387 | +75.0% |
| Distributable reserves | 133 | €63,185 | €110,572 | +€47,387 | +75.0% |
| Amounts payable | 17/49 | €44,297 | €37,226 | -€7,071 | -16.0% |
| Amounts payable after more than one year | 17 | €24,867 | €17,641 | -€7,226 | -29.1% |
| Financial debts | 170/4 | €24,867 | €17,641 | -€7,226 | -29.1% |
| Amounts payable within one year | 42/48 | €19,431 | €19,585 | +€155 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €6,980 | €7,226 | +€246 | +3.5% |
| Trade debts | 44 | €3,477 | €2,251 | -€1,226 | -35.3% |
| Suppliers | 440/4 | €3,477 | €2,251 | -€1,226 | -35.3% |
| Taxes, remuneration and social security | 45 | €8,974 | €10,109 | +€1,135 | +12.6% |
| Taxes | 450/3 | €8,974 | €10,109 | +€1,135 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €9,066 | +€730 | +8.8% |
| Other operating charges | 640/8 | €1,472 | €1,286 | -€186 | -12.6% |
| Gross operating margin | 9900 | €90,474 | €71,184 | -€19,290 | -21.3% |
| Operating profit (loss) | 9901 | €80,666 | €60,832 | -€19,834 | -24.6% |
| Financial income | 75/76B | - | €377 | +€377 | |
| Recurring financial income | 75 | - | €377 | +€377 | |
| Financial charges | 65/66B | €1,253 | €1,198 | -€55 | -4.4% |
| Recurring financial charges | 65 | €1,253 | €1,198 | -€55 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €79,414 | €60,012 | -€19,402 | -24.4% |
| Income taxes | 67/77 | €16,229 | €12,624 | -€3,605 | -22.2% |
| Profit (loss) for the period | 9904 | €63,185 | €47,387 | -€15,797 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,185 | €47,387 | -€15,797 | -25.0% |
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 23 October 2026 via checked.be.