HumanWise HR: 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.
HumanWise HR
Largest movements
- Cash +€23,588
up €23,588 (+43.1%), from €54,695 to €78,283
mainly Net result for the year (+€39,597) and Receivables within one year (+€3,355)
- Current investments +€11,000
new in 2025: €11,000
- Receivables within one year -€3,355
down €3,355 (-14.8%), from €22,666 to €19,311
of which Trade receivables: -€3,366
- Deferred charges and accrued income +€1,165
up €1,165 (+702%), from €166 to €1,331
- Reserves +€39,597
up €39,597 (+77.2%), from €51,280 to €90,877
- Tax, wage and social debts -€8,947
down €8,947 (-31.4%), from €28,497 to €19,550
- Gross operating margin -€21,259
down €21,259 (-29.1%), from €72,938 to €51,679
- Taxes -€9,129
down €9,129 (-45.6%), from €20,013 to €10,884
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.
Derived cash bridge
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 | €81,280 | €112,555 | +€31,275 | +38.5% |
| Fixed assets | 21/28 | €3,753 | €2,629 | -€1,123 | -29.9% |
| Tangible fixed assets | 22/27 | €3,753 | €2,629 | -€1,123 | -29.9% |
| Plant, machinery and equipment | 23 | €3,753 | €2,629 | -€1,123 | -29.9% |
| Current assets | 29/58 | €77,528 | €109,926 | +€32,398 | +41.8% |
| Amounts receivable within one year | 40/41 | €22,666 | €19,311 | -€3,355 | -14.8% |
| Trade receivables | 40 | €22,666 | €19,300 | -€3,366 | -14.9% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Current investments | 50/53 | - | €11,000 | +€11,000 | |
| Cash at bank and in hand | 54/58 | €54,695 | €78,283 | +€23,588 | +43.1% |
| Deferred charges and accrued income | 490/1 | €166 | €1,331 | +€1,165 | +702% |
| Total equity and liabilities | 10/49 | €81,280 | €112,555 | +€31,275 | +38.5% |
| Equity | 10/15 | €52,280 | €91,877 | +€39,597 | +75.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,280 | €90,877 | +€39,597 | +77.2% |
| Distributable reserves | 133 | €51,280 | €90,877 | +€39,597 | +77.2% |
| Amounts payable | 17/49 | €29,000 | €20,678 | -€8,322 | -28.7% |
| Amounts payable within one year | 42/48 | €29,000 | €20,678 | -€8,322 | -28.7% |
| Trade debts | 44 | €503 | €1,128 | +€625 | +124% |
| Suppliers | 440/4 | €503 | €1,128 | +€625 | +124% |
| Taxes, remuneration and social security | 45 | €28,497 | €19,550 | -€8,947 | -31.4% |
| Taxes | 450/3 | €28,497 | €19,550 | -€8,947 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €1,123 | -€68 | -5.7% |
| Other operating charges | 640/8 | €319 | €182 | -€137 | -42.9% |
| Gross operating margin | 9900 | €72,938 | €51,679 | -€21,259 | -29.1% |
| Operating profit (loss) | 9901 | €71,428 | €50,374 | -€21,054 | -29.5% |
| Financial income | 75/76B | €30 | €194 | +€164 | +545% |
| Recurring financial income | 75 | €30 | €194 | +€164 | +545% |
| Financial charges | 65/66B | €165 | €86 | -€79 | -48.0% |
| Recurring financial charges | 65 | €165 | €86 | -€79 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €71,292 | €50,481 | -€20,811 | -29.2% |
| Income taxes | 67/77 | €20,013 | €10,884 | -€9,129 | -45.6% |
| Profit (loss) for the period | 9904 | €51,280 | €39,597 | -€11,683 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,280 | €39,597 | -€11,683 | -22.8% |
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 18 October 2026 via checked.be.