HumanWorks: 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.
HumanWorks
Largest movements
- Receivables within one year +€22,434
up €22,434 (+37.2%), from €60,380 to €82,815
of which Other amounts receivable: +€15,707
- Cash -€14,530
down €14,530 (-37.1%), from €39,193 to €24,663
mainly Contributions, distributions and other (-€34,000) and Receivables within one year (-€22,434)
- Tangible fixed assets +€1,920
up €1,920 (+152.8%), from €1,256 to €3,176
- Provisions +€21,407
up €21,407 (+106.9%), from €20,023 to €41,429
- Current portion of long-term debt -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Other debts -€4,457
down €4,457 (-13.4%), from €33,357 to €28,900
- Short-term financial debts -€1,375
no longer reported in 2025 (was €1,375)
- Trade debts -€1,170
down €1,170 (-43.0%), from €2,720 to €1,550
- Financial charges +€20,319
up €20,319 (+668.6%), from €3,039 to €23,358
- Gross operating margin +€14,915
up €14,915 (+17.6%), from €84,566 to €99,481
- Provisions +€1,384
up €1,384 (+6.9%), from €20,023 to €21,407
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 | €100,829 | €110,653 | +€9,824 | +9.7% |
| Fixed assets | 21/28 | €1,256 | €3,176 | +€1,920 | +152.8% |
| Tangible fixed assets | 22/27 | €1,256 | €3,176 | +€1,920 | +152.8% |
| Furniture and vehicles | 24 | €1,256 | €3,176 | +€1,920 | +152.8% |
| Current assets | 29/58 | €99,573 | €107,477 | +€7,905 | +7.9% |
| Amounts receivable within one year | 40/41 | €60,380 | €82,815 | +€22,434 | +37.2% |
| Trade receivables | 40 | €17,117 | €23,844 | +€6,728 | +39.3% |
| Other amounts receivable | 41 | €43,263 | €58,970 | +€15,707 | +36.3% |
| Cash at bank and in hand | 54/58 | €39,193 | €24,663 | -€14,530 | -37.1% |
| Total equity and liabilities | 10/49 | €100,829 | €110,653 | +€9,824 | +9.7% |
| Equity | 10/15 | €4,000 | €4,099 | +€99 | +2.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €99 | +€99 | |
| Provisions and deferred taxes | 16 | €20,023 | €41,429 | +€21,407 | +106.9% |
| Provisions for liabilities and charges | 160/5 | €20,023 | €41,429 | +€21,407 | +106.9% |
| Other liabilities and charges | 164/5 | €20,023 | €41,429 | +€21,407 | +106.9% |
| Amounts payable | 17/49 | €76,806 | €65,126 | -€11,681 | -15.2% |
| Amounts payable within one year | 42/48 | €76,806 | €65,126 | -€11,681 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Financial debts | 43 | €1,375 | - | -€1,375 | |
| Credit institutions | 430/8 | €1,375 | - | -€1,375 | |
| Trade debts | 44 | €2,720 | €1,550 | -€1,170 | -43.0% |
| Suppliers | 440/4 | €2,720 | €1,550 | -€1,170 | -43.0% |
| Taxes, remuneration and social security | 45 | €19,354 | €19,675 | +€321 | +1.7% |
| Taxes | 450/3 | €16,899 | €19,675 | +€2,776 | +16.4% |
| Remuneration and social security | 454/9 | €2,455 | - | -€2,455 | |
| Other amounts payable | 47/48 | €33,357 | €28,900 | -€4,457 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,582 | €1,971 | -€611 | -23.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,023 | €21,407 | +€1,384 | +6.9% |
| Other operating charges | 640/8 | €1,075 | €235 | -€840 | -78.1% |
| Gross operating margin | 9900 | €84,566 | €99,481 | +€14,915 | +17.6% |
| Operating profit (loss) | 9901 | €60,885 | €75,868 | +€14,983 | +24.6% |
| Financial income | 75/76B | €126 | €21 | -€105 | -83.1% |
| Recurring financial income | 75 | €126 | €21 | -€105 | -83.1% |
| Financial charges | 65/66B | €3,039 | €23,358 | +€20,319 | +668.6% |
| Recurring financial charges | 65 | €3,039 | €23,358 | +€20,319 | +668.6% |
| Profit (loss) for the period before taxes | 9903 | €57,972 | €52,531 | -€5,441 | -9.4% |
| Income taxes | 67/77 | €18,729 | €18,432 | -€296 | -1.6% |
| Profit (loss) for the period | 9904 | €39,243 | €34,099 | -€5,145 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,243 | €34,099 | -€5,145 | -13.1% |
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 5 October 2026 via checked.be.