HUMANQUBIT: 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.
HUMANQUBIT
Largest movements
- Cash +€51,719
up €51,719 (+61.3%), from €84,371 to €136,090
mainly Net result for the year (+€82,942) and Other debts (+€53,484)
- Tangible fixed assets -€22,142
down €22,142 (-25.2%), from €87,791 to €65,649
of which Furniture and vehicles: -€21,203
- Receivables within one year -€21,573
down €21,573 (-36.7%), from €58,705 to €37,132
of which Other amounts receivable: -€20,593
- Reserves -€119,707
down €119,707 (-51.4%), from €232,905 to €113,198
- Profit (loss) carried forward +€82,942
new in 2025: €82,942
- Other debts +€53,484
up €53,484 (+5276.6%), from €1,014 to €54,497
- Debts after one year -€15,923
down €15,923 (-36.4%), from €43,762 to €27,839
- Tax, wage and social debts +€6,355
up €6,355 (+35.8%), from €17,755 to €24,110
of which Remuneration and social security: +€6,658
- Depreciation +€9,989
up €9,989 (+82.2%), from €12,154 to €22,142
- Gross operating margin +€9,782
up €9,782 (+8.1%), from €121,214 to €130,996
- Financial income -€8,329
down €8,329 (-95.0%), from €8,769 to €441
- Taxes -€1,953
down €1,953 (-7.9%), from €24,868 to €22,915
- Financial charges +€1,468
up €1,468 (+141.8%), from €1,035 to €2,503
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 | €317,589 | €325,582 | +€7,993 | +2.5% |
| Fixed assets | 21/28 | €87,791 | €65,649 | -€22,142 | -25.2% |
| Tangible fixed assets | 22/27 | €87,791 | €65,649 | -€22,142 | -25.2% |
| Land and buildings | 22 | €4,146 | €3,822 | -€323 | -7.8% |
| Plant, machinery and equipment | 23 | €2,322 | €1,706 | -€616 | -26.5% |
| Furniture and vehicles | 24 | €81,324 | €60,121 | -€21,203 | -26.1% |
| Current assets | 29/58 | €229,798 | €259,933 | +€30,135 | +13.1% |
| Amounts receivable within one year | 40/41 | €58,705 | €37,132 | -€21,573 | -36.7% |
| Trade receivables | 40 | €33,426 | €32,446 | -€980 | -2.9% |
| Other amounts receivable | 41 | €25,279 | €4,686 | -€20,593 | -81.5% |
| Current investments | 50/53 | €83,673 | €83,673 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,371 | €136,090 | +€51,719 | +61.3% |
| Deferred charges and accrued income | 490/1 | €3,048 | €3,037 | -€11 | -0.4% |
| Total equity and liabilities | 10/49 | €317,589 | €325,582 | +€7,993 | +2.5% |
| Equity | 10/15 | €237,905 | €201,141 | -€36,765 | -15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €232,905 | €113,198 | -€119,707 | -51.4% |
| Distributable reserves | 133 | €232,905 | €113,198 | -€119,707 | -51.4% |
| Profit (loss) carried forward | 14 | - | €82,942 | +€82,942 | |
| Amounts payable | 17/49 | €79,684 | €124,442 | +€44,758 | +56.2% |
| Amounts payable after more than one year | 17 | €43,762 | €27,839 | -€15,923 | -36.4% |
| Financial debts | 170/4 | €43,762 | €27,839 | -€15,923 | -36.4% |
| Amounts payable within one year | 42/48 | €35,922 | €96,012 | +€60,090 | +167.3% |
| Current portion of amounts payable after more than one year | 42 | €16,107 | €15,923 | -€184 | -1.1% |
| Trade debts | 44 | €1,046 | €1,481 | +€435 | +41.6% |
| Suppliers | 440/4 | €1,046 | €1,481 | +€435 | +41.6% |
| Taxes, remuneration and social security | 45 | €17,755 | €24,110 | +€6,355 | +35.8% |
| Taxes | 450/3 | €17,755 | €17,452 | -€303 | -1.7% |
| Remuneration and social security | 454/9 | - | €6,658 | +€6,658 | |
| Other amounts payable | 47/48 | €1,014 | €54,497 | +€53,484 | +5276.6% |
| Accrued charges and deferred income | 492/3 | - | €591 | +€591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,154 | €22,142 | +€9,989 | +82.2% |
| Other operating charges | 640/8 | €1,401 | €934 | -€467 | -33.3% |
| Gross operating margin | 9900 | €121,214 | €130,996 | +€9,782 | +8.1% |
| Operating profit (loss) | 9901 | €107,659 | €107,920 | +€261 | +0.2% |
| Financial income | 75/76B | €8,769 | €441 | -€8,329 | -95.0% |
| Recurring financial income | 75 | €8,769 | €441 | -€8,329 | -95.0% |
| Financial charges | 65/66B | €1,035 | €2,503 | +€1,468 | +141.8% |
| Recurring financial charges | 65 | €1,035 | €2,503 | +€1,468 | +141.8% |
| Profit (loss) for the period before taxes | 9903 | €115,393 | €105,858 | -€9,536 | -8.3% |
| Income taxes | 67/77 | €24,868 | €22,915 | -€1,953 | -7.9% |
| Profit (loss) for the period | 9904 | €90,525 | €82,942 | -€7,583 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,525 | €82,942 | -€7,583 | -8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.