humanRchitect: 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.
humanRchitect
Largest movements
- Cash +€53,552
up €53,552 (+50.2%), from €106,748 to €160,300
mainly Net result for the year (+€65,075) and Depreciation (+€11,116)
- Tangible fixed assets -€11,116
down €11,116 (-32.2%), from €34,512 to €23,396
of which Furniture and vehicles: -€10,421
- Receivables within one year -€10,212
down €10,212 (-38.1%), from €26,819 to €16,608
of which Other amounts receivable: -€8,044
- Reserves +€64,242
up €64,242 (+15.6%), from €411,978 to €476,220
of which Distributable reserves: +€64,242
- Other debts -€37,999
down €37,999 (-97.9%), from €38,832 to €833
- Taxes +€10,438
up €10,438 (+50.6%), from €20,644 to €31,081
- Financial income -€4,132
down €4,132 (-36.2%), from €11,410 to €7,278
- Gross operating margin +€4,126
up €4,126 (+4.3%), from €96,625 to €100,751
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 | €477,320 | €506,098 | +€28,779 | +6.0% |
| Fixed assets | 21/28 | €34,512 | €23,396 | -€11,116 | -32.2% |
| Tangible fixed assets | 22/27 | €34,512 | €23,396 | -€11,116 | -32.2% |
| Plant, machinery and equipment | 23 | €1,993 | €1,297 | -€696 | -34.9% |
| Furniture and vehicles | 24 | €32,520 | €22,099 | -€10,421 | -32.0% |
| Current assets | 29/58 | €442,807 | €482,702 | +€39,895 | +9.0% |
| Amounts receivable within one year | 40/41 | €26,819 | €16,608 | -€10,212 | -38.1% |
| Trade receivables | 40 | €14,040 | €11,872 | -€2,168 | -15.4% |
| Other amounts receivable | 41 | €12,779 | €4,736 | -€8,044 | -62.9% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,748 | €160,300 | +€53,552 | +50.2% |
| Deferred charges and accrued income | 490/1 | €9,239 | €5,795 | -€3,445 | -37.3% |
| Total equity and liabilities | 10/49 | €477,320 | €506,098 | +€28,779 | +6.0% |
| Equity | 10/15 | €430,528 | €494,770 | +€64,242 | +14.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €411,978 | €476,220 | +€64,242 | +15.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €193 | €193 | = | 0.0% |
| Distributable reserves | 133 | €409,929 | €474,171 | +€64,242 | +15.7% |
| Amounts payable | 17/49 | €46,792 | €11,329 | -€35,463 | -75.8% |
| Amounts payable within one year | 42/48 | €46,792 | €11,329 | -€35,463 | -75.8% |
| Trade debts | 44 | €117 | €1,134 | +€1,016 | +868.3% |
| Suppliers | 440/4 | €117 | €1,134 | +€1,016 | +868.3% |
| Taxes, remuneration and social security | 45 | €7,843 | €9,362 | +€1,520 | +19.4% |
| Taxes | 450/3 | €7,843 | €9,362 | +€1,520 | +19.4% |
| Other amounts payable | 47/48 | €38,832 | €833 | -€37,999 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,951 | €11,116 | +€166 | +1.5% |
| Other operating charges | 640/8 | €587 | €596 | +€10 | +1.6% |
| Gross operating margin | 9900 | €96,625 | €100,751 | +€4,126 | +4.3% |
| Operating profit (loss) | 9901 | €85,088 | €89,039 | +€3,951 | +4.6% |
| Financial income | 75/76B | €11,410 | €7,278 | -€4,132 | -36.2% |
| Recurring financial income | 75 | €11,410 | €7,278 | -€4,132 | -36.2% |
| Financial charges | 65/66B | €255 | €160 | -€94 | -37.1% |
| Recurring financial charges | 65 | €255 | €160 | -€94 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €96,243 | €96,156 | -€87 | -0.1% |
| Income taxes | 67/77 | €20,644 | €31,081 | +€10,438 | +50.6% |
| Profit (loss) for the period | 9904 | €75,600 | €65,075 | -€10,525 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,600 | €65,075 | -€10,525 | -13.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.