HUMANIZE: 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.
HUMANIZE
Largest movements
- Receivables within one year +€28,232
up €28,232 (+112.0%), from €25,211 to €53,443
of which Trade receivables: +€20,566
- Cash -€15,552
down €15,552 (-23.7%), from €65,681 to €50,129
mainly Receivables within one year (-€28,232) and Tax, wage and social debts (-€859)
- Reserves +€8,877
up €8,877 (+13.9%), from €63,999 to €72,877
- Other debts +€4,458
up €4,458 (+293.6%), from €1,518 to €5,976
- Gross operating margin -€19,645
down €19,645 (-23.5%), from €83,518 to €63,873
- Taxes -€13,468
down €13,468 (-80.7%), from €16,684 to €3,216
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 | €93,282 | €105,766 | +€12,483 | +13.4% |
| Fixed assets | 21/28 | €2,082 | €1,082 | -€1,000 | -48.0% |
| Intangible fixed assets | 21 | €2,082 | €1,082 | -€1,000 | -48.0% |
| Current assets | 29/58 | €91,200 | €104,683 | +€13,483 | +14.8% |
| Amounts receivable within one year | 40/41 | €25,211 | €53,443 | +€28,232 | +112.0% |
| Trade receivables | 40 | €25,211 | €45,777 | +€20,566 | +81.6% |
| Other amounts receivable | 41 | - | €7,666 | +€7,666 | |
| Cash at bank and in hand | 54/58 | €65,681 | €50,129 | -€15,552 | -23.7% |
| Deferred charges and accrued income | 490/1 | €308 | €1,111 | +€803 | +260.5% |
| Total equity and liabilities | 10/49 | €93,282 | €105,766 | +€12,483 | +13.4% |
| Equity | 10/15 | €68,999 | €77,877 | +€8,877 | +12.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,999 | €72,877 | +€8,877 | +13.9% |
| Distributable reserves | 133 | €63,999 | €72,877 | +€8,877 | +13.9% |
| Amounts payable | 17/49 | €24,283 | €27,889 | +€3,606 | +14.9% |
| Amounts payable within one year | 42/48 | €24,283 | €27,200 | +€2,917 | +12.0% |
| Trade debts | 44 | €2,005 | €1,323 | -€682 | -34.0% |
| Suppliers | 440/4 | €2,005 | €1,323 | -€682 | -34.0% |
| Taxes, remuneration and social security | 45 | €20,759 | €19,900 | -€859 | -4.1% |
| Taxes | 450/3 | €20,759 | €19,900 | -€859 | -4.1% |
| Other amounts payable | 47/48 | €1,518 | €5,976 | +€4,458 | +293.6% |
| Accrued charges and deferred income | 492/3 | - | €689 | +€689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €1,000 | +€82 | +9.0% |
| Other operating charges | 640/8 | €378 | - | -€378 | |
| Non-recurring operating charges | 66A | - | €50,000 | +€50,000 | |
| Gross operating margin | 9900 | €83,518 | €63,873 | -€19,645 | -23.5% |
| Operating profit (loss) | 9901 | €82,222 | €12,874 | -€69,349 | -84.3% |
| Financial income | 75/76B | €12 | €788 | +€776 | +6506.5% |
| Recurring financial income | 75 | €12 | €788 | +€776 | +6506.5% |
| Financial charges | 65/66B | €1,550 | €1,567 | +€17 | +1.1% |
| Recurring financial charges | 65 | €1,550 | €1,567 | +€17 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €80,684 | €12,094 | -€68,590 | -85.0% |
| Income taxes | 67/77 | €16,684 | €3,216 | -€13,468 | -80.7% |
| Profit (loss) for the period | 9904 | €63,999 | €8,877 | -€55,122 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,999 | €8,877 | -€55,122 | -86.1% |
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 1 October 2026 via checked.be.