HumanEyes: 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.
HumanEyes
Largest movements
- Receivables within one year -€117,383
down €117,383 (-69.4%), from €169,201 to €51,818
of which Other amounts receivable: -€71,239
- Cash +€9,469
up €9,469 (+20.0%), from €47,381 to €56,850
mainly Receivables within one year (+€117,383) and Other debts (+€20,021)
- Profit (loss) carried forward -€120,530
down €120,530 (-100%), from €120,530 to €0
- Reserves +€38,511
new in 2025: €38,511
- Accrued charges and deferred income -€27,000
down €27,000 (-100%), from €27,000 to €0
- Other debts +€20,021
up €20,021 (+1,897%), from €1,056 to €21,077
- Tax, wage and social debts -€10,446
down €10,446 (-40.5%), from €25,795 to €15,350
of which Taxes: -€10,849
- Gross operating margin -€47,344
down €47,344 (-49.0%), from €96,626 to €49,282
- Staff costs +€2,207
up €2,207 (+4.0%), from €55,177 to €57,384
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 | €217,477 | €108,857 | -€108,620 | -49.9% |
| Fixed assets | 21/28 | €896 | €190 | -€706 | -78.8% |
| Tangible fixed assets | 22/27 | €896 | €190 | -€706 | -78.8% |
| Plant, machinery and equipment | 23 | €896 | €190 | -€706 | -78.8% |
| Current assets | 29/58 | €216,582 | €108,668 | -€107,914 | -49.8% |
| Amounts receivable within one year | 40/41 | €169,201 | €51,818 | -€117,383 | -69.4% |
| Trade receivables | 40 | €96,163 | €50,018 | -€46,145 | -48.0% |
| Other amounts receivable | 41 | €73,038 | €1,799 | -€71,239 | -97.5% |
| Cash at bank and in hand | 54/58 | €47,381 | €56,850 | +€9,469 | +20.0% |
| Total equity and liabilities | 10/49 | €217,477 | €108,857 | -€108,620 | -49.9% |
| Equity | 10/15 | €126,730 | €44,711 | -€82,019 | -64.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €38,511 | +€38,511 | |
| Distributable reserves | 133 | - | €38,511 | +€38,511 | |
| Profit (loss) carried forward | 14 | €120,530 | €0 | -€120,530 | -100% |
| Amounts payable | 17/49 | €90,747 | €64,146 | -€26,601 | -29.3% |
| Amounts payable within one year | 42/48 | €63,747 | €64,146 | +€399 | +0.6% |
| Trade debts | 44 | €36,896 | €27,720 | -€9,177 | -24.9% |
| Suppliers | 440/4 | €36,896 | €27,720 | -€9,177 | -24.9% |
| Taxes, remuneration and social security | 45 | €25,795 | €15,350 | -€10,446 | -40.5% |
| Taxes | 450/3 | €18,596 | €7,746 | -€10,849 | -58.3% |
| Remuneration and social security | 454/9 | €7,200 | €7,603 | +€404 | +5.6% |
| Other amounts payable | 47/48 | €1,056 | €21,077 | +€20,021 | +1,897% |
| Accrued charges and deferred income | 492/3 | €27,000 | €0 | -€27,000 | -100% |
| Remuneration, social security and pensions | 62 | €55,177 | €57,384 | +€2,207 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,564 | €706 | -€858 | -54.9% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €96,626 | €49,282 | -€47,344 | -49.0% |
| Operating profit (loss) | 9901 | €39,497 | -€8,808 | -€48,305 | |
| Financial income | 75/76B | €1,432 | €493 | -€939 | -65.6% |
| Recurring financial income | 75 | €1,432 | €493 | -€939 | -65.6% |
| Financial charges | 65/66B | €355 | €465 | +€111 | +31.2% |
| Recurring financial charges | 65 | €355 | €465 | +€111 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €40,574 | -€8,781 | -€49,355 | |
| Income taxes | 67/77 | €426 | €201 | -€225 | -52.9% |
| Profit (loss) for the period | 9904 | €40,148 | -€8,981 | -€49,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,148 | -€8,981 | -€49,130 |
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 20 October 2026 via checked.be.