HUMANLINE: 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.
HUMANLINE
Largest movements
- Cash -€201,044
down €201,044 (-55.3%), from €363,473 to €162,429
mainly Contributions, distributions and other (-€124,656) and Other debts (-€105,141)
- Receivables within one year -€10,140
down €10,140 (-52.6%), from €19,263 to €9,123
of which Trade receivables: -€10,202
- Other debts -€105,141
down €105,141 (-45.9%), from €229,123 to €123,982
- Profit (loss) carried forward -€93,587
down €93,587 (-100.0%), from €93,587 to €0
- Tax, wage and social debts -€9,545
down €9,545 (-37.8%), from €25,277 to €15,732
of which Remuneration and social security: -€12,733
- Trade debts -€5,103
down €5,103 (-91.1%), from €5,602 to €499
- Gross operating margin -€44,182
down €44,182 (-29.2%), from €151,380 to €107,198
- Staff costs +€22,384
up €22,384 (+55.7%), from €40,173 to €62,557
- Taxes -€11,808
down €11,808 (-51.2%), from €23,085 to €11,277
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 | €386,048 | €172,867 | -€213,181 | -55.2% |
| Fixed assets | 21/28 | €1,817 | €1,174 | -€643 | -35.4% |
| Tangible fixed assets | 22/27 | €1,588 | €945 | -€643 | -40.5% |
| Furniture and vehicles | 24 | €1,588 | €945 | -€643 | -40.5% |
| Financial fixed assets | 28 | €229 | €229 | = | 0.0% |
| Current assets | 29/58 | €384,231 | €171,693 | -€212,538 | -55.3% |
| Amounts receivable within one year | 40/41 | €19,263 | €9,123 | -€10,140 | -52.6% |
| Trade receivables | 40 | €16,190 | €5,988 | -€10,202 | -63.0% |
| Other amounts receivable | 41 | €3,074 | €3,135 | +€61 | +2.0% |
| Cash at bank and in hand | 54/58 | €363,473 | €162,429 | -€201,044 | -55.3% |
| Deferred charges and accrued income | 490/1 | €1,495 | €142 | -€1,353 | -90.5% |
| Total equity and liabilities | 10/49 | €386,048 | €172,867 | -€213,181 | -55.2% |
| Equity | 10/15 | €126,047 | €32,460 | -€93,587 | -74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,587 | €0 | -€93,587 | -100.0% |
| Amounts payable | 17/49 | €260,001 | €140,407 | -€119,594 | -46.0% |
| Amounts payable within one year | 42/48 | €260,001 | €140,387 | -€119,615 | -46.0% |
| Financial debts | 43 | - | €173 | +€173 | |
| Credit institutions | 430/8 | - | €173 | +€173 | |
| Trade debts | 44 | €5,602 | €499 | -€5,103 | -91.1% |
| Suppliers | 440/4 | €5,602 | €499 | -€5,103 | -91.1% |
| Taxes, remuneration and social security | 45 | €25,277 | €15,732 | -€9,545 | -37.8% |
| Taxes | 450/3 | €7,988 | €11,176 | +€3,188 | +39.9% |
| Remuneration and social security | 454/9 | €17,289 | €4,555 | -€12,733 | -73.7% |
| Other amounts payable | 47/48 | €229,123 | €123,982 | -€105,141 | -45.9% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Remuneration, social security and pensions | 62 | €40,173 | €62,557 | +€22,384 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €643 | +€624 | +3228.1% |
| Other operating charges | 640/8 | €768 | €1,093 | +€325 | +42.3% |
| Gross operating margin | 9900 | €151,380 | €107,198 | -€44,182 | -29.2% |
| Operating profit (loss) | 9901 | €110,419 | €42,905 | -€67,515 | -61.1% |
| Financial income | 75/76B | €2 | €51 | +€49 | +2630.6% |
| Recurring financial income | 75 | €2 | €51 | +€49 | +2630.6% |
| Financial charges | 65/66B | €695 | €610 | -€85 | -12.2% |
| Recurring financial charges | 65 | €695 | €610 | -€85 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €109,727 | €42,345 | -€67,381 | -61.4% |
| Income taxes | 67/77 | €23,085 | €11,277 | -€11,808 | -51.2% |
| Profit (loss) for the period | 9904 | €86,642 | €31,069 | -€55,573 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,642 | €31,069 | -€55,573 | -64.1% |
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 9 October 2026 via checked.be.