HumaniTree: 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.
HumaniTree
Largest movements
- Cash +€32,995
up €32,995 (+88.5%), from €37,274 to €70,270
mainly Net result for the year (+€30,301) and Depreciation (+€4,291)
- Tangible fixed assets -€3,683
down €3,683 (-66.7%), from €5,523 to €1,840
- Receivables within one year +€2,899
up €2,899 (+12.7%), from €22,897 to €25,796
of which Other amounts receivable: +€5,236
- Reserves +€30,301
up €30,301 (+66.8%), from €45,384 to €75,685
- Tax, wage and social debts +€2,248
up €2,248 (+18.0%), from €12,500 to €14,747
of which Remuneration and social security: +€2,300
- Trade debts -€1,012
down €1,012 (-19.8%), from €5,108 to €4,096
- Gross operating margin +€9,676
up €9,676 (+29.0%), from €33,366 to €43,043
- Taxes +€1,837
up €1,837 (+27.2%), from €6,755 to €8,592
- Financial income +€747
up €747 (+422.3%), from €177 to €924
- Depreciation +€588
up €588 (+15.9%), from €3,703 to €4,291
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 | €67,991 | €99,528 | +€31,537 | +46.4% |
| Fixed assets | 21/28 | €7,328 | €3,036 | -€4,291 | -58.6% |
| Intangible fixed assets | 21 | €1,805 | €1,197 | -€608 | -33.7% |
| Tangible fixed assets | 22/27 | €5,523 | €1,840 | -€3,683 | -66.7% |
| Furniture and vehicles | 24 | €5,523 | €1,840 | -€3,683 | -66.7% |
| Current assets | 29/58 | €60,664 | €96,492 | +€35,828 | +59.1% |
| Amounts receivable within one year | 40/41 | €22,897 | €25,796 | +€2,899 | +12.7% |
| Trade receivables | 40 | €10,963 | €8,627 | -€2,336 | -21.3% |
| Other amounts receivable | 41 | €11,934 | €17,170 | +€5,236 | +43.9% |
| Cash at bank and in hand | 54/58 | €37,274 | €70,270 | +€32,995 | +88.5% |
| Deferred charges and accrued income | 490/1 | €492 | €426 | -€66 | -13.5% |
| Total equity and liabilities | 10/49 | €67,991 | €99,528 | +€31,537 | +46.4% |
| Equity | 10/15 | €50,384 | €80,685 | +€30,301 | +60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,384 | €75,685 | +€30,301 | +66.8% |
| Distributable reserves | 133 | €45,384 | €75,685 | +€30,301 | +66.8% |
| Amounts payable | 17/49 | €17,608 | €18,843 | +€1,236 | +7.0% |
| Amounts payable within one year | 42/48 | €17,608 | €18,843 | +€1,236 | +7.0% |
| Trade debts | 44 | €5,108 | €4,096 | -€1,012 | -19.8% |
| Suppliers | 440/4 | €5,108 | €4,096 | -€1,012 | -19.8% |
| Taxes, remuneration and social security | 45 | €12,500 | €14,747 | +€2,248 | +18.0% |
| Taxes | 450/3 | €12,500 | €12,447 | -€52 | -0.4% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €4,291 | +€588 | +15.9% |
| Other operating charges | 640/8 | €455 | €628 | +€173 | +38.0% |
| Gross operating margin | 9900 | €33,366 | €43,043 | +€9,676 | +29.0% |
| Operating profit (loss) | 9901 | €29,208 | €38,123 | +€8,915 | +30.5% |
| Financial income | 75/76B | €177 | €924 | +€747 | +422.3% |
| Recurring financial income | 75 | €177 | €924 | +€747 | +422.3% |
| Financial charges | 65/66B | €39 | €155 | +€116 | +297.5% |
| Recurring financial charges | 65 | €39 | €155 | +€116 | +297.5% |
| Profit (loss) for the period before taxes | 9903 | €29,346 | €38,893 | +€9,547 | +32.5% |
| Income taxes | 67/77 | €6,755 | €8,592 | +€1,837 | +27.2% |
| Profit (loss) for the period | 9904 | €22,592 | €30,301 | +€7,710 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,592 | €30,301 | +€7,710 | +34.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.