HUMAN TRANSFER: what changed
Two fiscal 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 TRANSFER
Largest movements
- Cash +€117,038
up €117,038 (+44.0%), from €265,968 to €383,006
mainly Net result for the year (+€114,890) and Tax, wage and social debts (+€15,194)
- Receivables within one year -€9,359
down €9,359 (-17.5%), from €53,511 to €44,152
- Tangible fixed assets +€5,991
up €5,991 (+39.5%), from €15,171 to €21,161
of which Furniture and vehicles: +€6,981
- Reserves +€114,890
up €114,890 (+71.4%), from €160,989 to €275,879
- Current portion of long-term debt -€29,854
no longer reported in 2024 (was €29,854)
- Tax, wage and social debts +€15,194
up €15,194 (+27.8%), from €54,711 to €69,905
of which Taxes: +€17,213
- Trade debts +€6,700
up €6,700 (+128.8%), from €5,202 to €11,902
- Gross operating margin +€23,597
up €23,597 (+16.2%), from €145,474 to €169,072
- Other operating charges -€20,534
down €20,534 (-86.3%), from €23,796 to €3,263
- Taxes +€14,089
up €14,089 (+40.4%), from €34,840 to €48,929
- Financial income +€3,267
up €3,267 (+817.9%), from €399 to €3,666
- Financial charges -€2,063
down €2,063 (-56.0%), from €3,685 to €1,622
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,377 | €449,519 | +€110,142 | +32.5% |
| Fixed assets | 21/28 | €16,171 | €22,161 | +€5,991 | +37.0% |
| Tangible fixed assets | 22/27 | €15,171 | €21,161 | +€5,991 | +39.5% |
| Furniture and vehicles | 24 | €5,916 | €12,897 | +€6,981 | +118.0% |
| Other tangible fixed assets | 26 | €9,254 | €8,264 | -€990 | -10.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €323,207 | €427,358 | +€104,151 | +32.2% |
| Amounts receivable within one year | 40/41 | €53,511 | €44,152 | -€9,359 | -17.5% |
| Trade receivables | 40 | €53,511 | €44,152 | -€9,359 | -17.5% |
| Cash at bank and in hand | 54/58 | €265,968 | €383,006 | +€117,038 | +44.0% |
| Deferred charges and accrued income | 490/1 | €3,728 | €199 | -€3,528 | -94.7% |
| Total equity and liabilities | 10/49 | €339,377 | €449,519 | +€110,142 | +32.5% |
| Equity | 10/15 | €180,820 | €295,710 | +€114,890 | +63.5% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €160,989 | €275,879 | +€114,890 | +71.4% |
| Distributable reserves | 133 | €160,989 | €275,879 | +€114,890 | +71.4% |
| Amounts payable | 17/49 | €158,557 | €153,809 | -€4,748 | -3.0% |
| Amounts payable within one year | 42/48 | €158,557 | €153,809 | -€4,748 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €29,854 | - | -€29,854 | |
| Trade debts | 44 | €5,202 | €11,902 | +€6,700 | +128.8% |
| Suppliers | 440/4 | €5,202 | €11,902 | +€6,700 | +128.8% |
| Taxes, remuneration and social security | 45 | €54,711 | €69,905 | +€15,194 | +27.8% |
| Taxes | 450/3 | €52,693 | €69,905 | +€17,213 | +32.7% |
| Remuneration and social security | 454/9 | €2,019 | - | -€2,019 | |
| Other amounts payable | 47/48 | €68,790 | €72,002 | +€3,211 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,544 | €4,034 | -€510 | -11.2% |
| Other operating charges | 640/8 | €23,796 | €3,263 | -€20,534 | -86.3% |
| Gross operating margin | 9900 | €145,474 | €169,072 | +€23,597 | +16.2% |
| Operating profit (loss) | 9901 | €117,134 | €161,775 | +€44,641 | +38.1% |
| Financial income | 75/76B | €399 | €3,666 | +€3,267 | +817.9% |
| Recurring financial income | 75 | €399 | €3,666 | +€3,267 | +817.9% |
| Financial charges | 65/66B | €3,685 | €1,622 | -€2,063 | -56.0% |
| Recurring financial charges | 65 | €3,685 | €1,622 | -€2,063 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €113,849 | €163,819 | +€49,971 | +43.9% |
| Income taxes | 67/77 | €34,840 | €48,929 | +€14,089 | +40.4% |
| Profit (loss) for the period | 9904 | €79,008 | €114,890 | +€35,882 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,008 | €114,890 | +€35,882 | +45.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.