Humanagement: 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.
Humanagement
Largest movements
- Cash -€88,149
down €88,149 (-69.7%), from €126,393 to €38,245
mainly Debts after one year (-€144,569) and Tax, wage and social debts (-€49,946)
- Debts after one year -€144,569
down €144,569 (-25.7%), from €563,547 to €418,978
- Profit (loss) carried forward +€99,692
up €99,692 (+21.3%), from €467,867 to €567,560
- Tax, wage and social debts -€49,946
down €49,946 (-51.8%), from €96,478 to €46,532
- Gross operating margin -€34,910
down €34,910 (-19.2%), from €181,715 to €146,804
- Taxes -€13,302
down €13,302 (-28.6%), from €46,532 to €33,231
- Financial charges +€2,345
up €2,345 (+20.7%), from €11,349 to €13,693
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.
Cash bridge derived
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 | €1,683,837 | €1,600,203 | -€83,633 | -5.0% |
| Fixed assets | 21/28 | €1,557,321 | €1,557,321 | = | 0.0% |
| Financial fixed assets | 28 | €1,557,321 | €1,557,321 | = | 0.0% |
| Current assets | 29/58 | €126,516 | €42,883 | -€83,633 | -66.1% |
| Amounts receivable within one year | 40/41 | €123 | €4,638 | +€4,515 | +3683.1% |
| Trade receivables | 40 | - | €243 | +€243 | |
| Other amounts receivable | 41 | €123 | €4,395 | +€4,272 | +3484.8% |
| Cash at bank and in hand | 54/58 | €126,393 | €38,245 | -€88,149 | -69.7% |
| Total equity and liabilities | 10/49 | €1,683,837 | €1,600,203 | -€83,633 | -5.0% |
| Equity | 10/15 | €767,867 | €867,560 | +€99,692 | +13.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €467,867 | €567,560 | +€99,692 | +21.3% |
| Amounts payable | 17/49 | €915,970 | €732,644 | -€183,326 | -20.0% |
| Amounts payable after more than one year | 17 | €563,547 | €418,978 | -€144,569 | -25.7% |
| Financial debts | 170/4 | €563,547 | €418,978 | -€144,569 | -25.7% |
| Amounts payable within one year | 42/48 | €352,422 | €313,666 | -€38,757 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €155,439 | €166,434 | +€10,995 | +7.1% |
| Trade debts | 44 | - | €194 | +€194 | |
| Suppliers | 440/4 | - | €194 | +€194 | |
| Taxes, remuneration and social security | 45 | €96,478 | €46,532 | -€49,946 | -51.8% |
| Taxes | 450/3 | €96,478 | €46,532 | -€49,946 | -51.8% |
| Other amounts payable | 47/48 | €100,505 | €100,505 | = | 0.0% |
| Other operating charges | 640/8 | €46 | €188 | +€142 | +308.9% |
| Gross operating margin | 9900 | €181,715 | €146,804 | -€34,910 | -19.2% |
| Operating profit (loss) | 9901 | €181,669 | €146,616 | -€35,052 | -19.3% |
| Financial charges | 65/66B | €11,349 | €13,693 | +€2,345 | +20.7% |
| Recurring financial charges | 65 | €11,349 | €13,693 | +€2,345 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €170,320 | €132,923 | -€37,397 | -22.0% |
| Income taxes | 67/77 | €46,532 | €33,231 | -€13,302 | -28.6% |
| Profit (loss) for the period | 9904 | €123,788 | €99,692 | -€24,095 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,788 | €99,692 | -€24,095 | -19.5% |
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 10 October 2026 via checked.be.