HUMAN TOUCH: 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 TOUCH
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Intangible fixed assets -€9,500
down €9,500 (-80.0%), from €11,875 to €2,375
- Cash +€3,430
up €3,430 (+6.1%), from €56,268 to €59,698
mainly Net result for the year (+€23,714) and Depreciation (+€11,457)
- Tangible fixed assets -€1,957
down €1,957 (-45.1%), from €4,342 to €2,385
of which Furniture and vehicles: -€1,344
- Reserves +€23,000
up €23,000 (+44.4%), from €51,860 to €74,860
of which Distributable reserves: +€23,000
- Trade debts -€2,613
down €2,613 (-80.7%), from €3,236 to €624
- Other debts +€2,343
new in 2025: €2,343
- Gross operating margin -€10,131
down €10,131 (-18.1%), from €55,964 to €45,833
- Taxes -€2,650
down €2,650 (-21.7%), from €12,235 to €9,585
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 | €76,275 | €99,219 | +€22,945 | +30.1% |
| Fixed assets | 21/28 | €16,242 | €4,785 | -€11,457 | -70.5% |
| Intangible fixed assets | 21 | €11,875 | €2,375 | -€9,500 | -80.0% |
| Tangible fixed assets | 22/27 | €4,342 | €2,385 | -€1,957 | -45.1% |
| Furniture and vehicles | 24 | €2,217 | €873 | -€1,344 | -60.6% |
| Other tangible fixed assets | 26 | €2,125 | €1,513 | -€612 | -28.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €60,032 | €94,434 | +€34,402 | +57.3% |
| Amounts receivable within one year | 40/41 | €1,765 | €2,715 | +€950 | +53.8% |
| Other amounts receivable | 41 | €1,765 | €2,715 | +€950 | +53.8% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €56,268 | €59,698 | +€3,430 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,999 | €2,021 | +€22 | +1.1% |
| Total equity and liabilities | 10/49 | €76,275 | €99,219 | +€22,945 | +30.1% |
| Equity | 10/15 | €67,378 | €91,091 | +€23,714 | +35.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,860 | €74,860 | +€23,000 | +44.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €73,000 | +€23,000 | +46.0% |
| Profit (loss) carried forward | 14 | €3,118 | €3,831 | +€714 | +22.9% |
| Amounts payable | 17/49 | €8,897 | €8,128 | -€769 | -8.6% |
| Amounts payable within one year | 42/48 | €8,897 | €8,128 | -€769 | -8.6% |
| Trade debts | 44 | €3,236 | €624 | -€2,613 | -80.7% |
| Suppliers | 440/4 | €3,236 | €624 | -€2,613 | -80.7% |
| Taxes, remuneration and social security | 45 | €5,661 | €5,161 | -€499 | -8.8% |
| Taxes | 450/3 | €5,661 | €5,161 | -€499 | -8.8% |
| Other amounts payable | 47/48 | - | €2,343 | +€2,343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,240 | €11,457 | +€217 | +1.9% |
| Other operating charges | 640/8 | €1,276 | €760 | -€515 | -40.4% |
| Gross operating margin | 9900 | €55,964 | €45,833 | -€10,131 | -18.1% |
| Operating profit (loss) | 9901 | €43,448 | €33,616 | -€9,832 | -22.6% |
| Financial income | 75/76B | €1 | €3 | +€2 | +330% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +330% |
| Financial charges | 65/66B | €94 | €320 | +€226 | +240% |
| Recurring financial charges | 65 | €94 | €320 | +€226 | +240% |
| Profit (loss) for the period before taxes | 9903 | €43,355 | €33,299 | -€10,056 | -23.2% |
| Income taxes | 67/77 | €12,235 | €9,585 | -€2,650 | -21.7% |
| Profit (loss) for the period | 9904 | €31,120 | €23,714 | -€7,406 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,120 | €23,714 | -€7,406 | -23.8% |
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 15 October 2026 via checked.be.