HUMAN SUPPORTS: 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 SUPPORTS
Largest movements
- Receivables within one year +€160,279
up €160,279 (+20.6%), from €777,618 to €937,898
of which Trade receivables: +€240,145
- Cash -€145,898
down €145,898 (-47.3%), from €308,442 to €162,544
mainly Short-term financial debts (-€416,509) and Receivables within one year (-€160,279)
- Tangible fixed assets -€45,246
down €45,246 (-33.8%), from €133,667 to €88,421
- Deferred charges and accrued income +€13,687
up €13,687 (+231%), from €5,926 to €19,613
- Short-term financial debts -€416,509
no longer reported in 2025 (was €416,509)
- Other debts +€263,974
up €263,974 (+98.6%), from €267,734 to €531,708
- Profit (loss) carried forward +€131,274
up €131,274 (+25.0%), from -€524,765 to -€393,490
- Trade debts +€62,153
up €62,153 (+17.8%), from €349,152 to €411,305
- Tax, wage and social debts -€35,345
down €35,345 (-5.9%), from €598,082 to €562,737
of which Remuneration and social security: -€109,432
- Gross operating margin +€1.2m
up €1.2m (+21.1%), from €5.7m to €6.9m
- Staff costs +€868,345
up €868,345 (+15.0%), from €5.8m to €6.7m
- Write-downs -€72,210
down €72,210, from €39,946 to -€32,264
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 | €1,232,124 | €1,213,476 | -€18,648 | -1.5% |
| Fixed assets | 21/28 | €140,137 | €93,421 | -€46,716 | -33.3% |
| Intangible fixed assets | 21 | €1,470 | €0 | -€1,470 | -100% |
| Tangible fixed assets | 22/27 | €133,667 | €88,421 | -€45,246 | -33.8% |
| Land and buildings | 22 | €41,620 | €28,680 | -€12,939 | -31.1% |
| Plant, machinery and equipment | 23 | €34,335 | €18,350 | -€15,985 | -46.6% |
| Furniture and vehicles | 24 | €57,712 | €41,390 | -€16,322 | -28.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,091,987 | €1,120,055 | +€28,068 | +2.6% |
| Amounts receivable within one year | 40/41 | €777,618 | €937,898 | +€160,279 | +20.6% |
| Trade receivables | 40 | €675,638 | €915,784 | +€240,145 | +35.5% |
| Other amounts receivable | 41 | €101,980 | €22,114 | -€79,866 | -78.3% |
| Cash at bank and in hand | 54/58 | €308,442 | €162,544 | -€145,898 | -47.3% |
| Deferred charges and accrued income | 490/1 | €5,926 | €19,613 | +€13,687 | +231% |
| Total equity and liabilities | 10/49 | €1,232,124 | €1,213,476 | -€18,648 | -1.5% |
| Equity | 10/15 | -€456,565 | -€325,290 | +€131,274 | +28.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€524,765 | -€393,490 | +€131,274 | +25.0% |
| Amounts payable | 17/49 | €1,688,688 | €1,538,766 | -€149,922 | -8.9% |
| Amounts payable after more than one year | 17 | €29,317 | €11,027 | -€18,290 | -62.4% |
| Financial debts | 170/4 | €29,317 | €11,027 | -€18,290 | -62.4% |
| Amounts payable within one year | 42/48 | €1,649,019 | €1,524,040 | -€124,979 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €17,541 | €18,290 | +€749 | +4.3% |
| Financial debts | 43 | €416,509 | - | -€416,509 | |
| Credit institutions | 430/8 | €416,509 | - | -€416,509 | |
| Trade debts | 44 | €349,152 | €411,305 | +€62,153 | +17.8% |
| Suppliers | 440/4 | €349,152 | €411,305 | +€62,153 | +17.8% |
| Taxes, remuneration and social security | 45 | €598,082 | €562,737 | -€35,345 | -5.9% |
| Taxes | 450/3 | €153,822 | €227,910 | +€74,087 | +48.2% |
| Remuneration and social security | 454/9 | €444,260 | €334,828 | -€109,432 | -24.6% |
| Other amounts payable | 47/48 | €267,734 | €531,708 | +€263,974 | +98.6% |
| Accrued charges and deferred income | 492/3 | €10,353 | €3,699 | -€6,654 | -64.3% |
| Non-recurring operating income | 76A | €19,735 | - | -€19,735 | |
| Remuneration, social security and pensions | 62 | €5,784,869 | €6,653,214 | +€868,345 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,296 | €47,748 | -€4,548 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,946 | -€32,264 | -€72,210 | |
| Other operating charges | 640/8 | €22,826 | €58,073 | +€35,248 | +154% |
| Non-recurring operating charges | 66A | €3,400 | €2,279 | -€1,121 | -33.0% |
| Gross operating margin | 9900 | €5,690,411 | €6,892,393 | +€1.2m | +21.1% |
| Operating profit (loss) | 9901 | -€212,925 | €163,343 | +€376,269 | |
| Financial income | 75/76B | €1,189 | €966 | -€223 | -18.7% |
| Recurring financial income | 75 | €1,189 | €966 | -€223 | -18.7% |
| Financial charges | 65/66B | €36,207 | €33,311 | -€2,896 | -8.0% |
| Recurring financial charges | 65 | €36,207 | €33,311 | -€2,896 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€247,944 | €130,998 | +€378,942 | |
| Income taxes | 67/77 | -€53,737 | -€276 | +€53,461 | +99.5% |
| Profit (loss) for the period | 9904 | -€194,206 | €131,274 | +€325,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€194,206 | €131,274 | +€325,481 |
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 14 October 2026 via checked.be.