HUMANZ CONSULT: 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.
HUMANZ CONSULT
Largest movements
- Receivables within one year -€30,273
down €30,273 (-25.9%), from €116,992 to €86,718
of which Trade receivables: -€26,057
- Cash -€24,583
down €24,583 (-96.6%), from €25,443 to €860
mainly Tax, wage and social debts (-€47,116) and Advances received (-€18,150)
- Intangible fixed assets -€7,145
down €7,145 (-42.9%), from €16,669 to €9,524
- Tax, wage and social debts -€47,116
down €47,116 (-83.5%), from €56,405 to €9,289
of which Taxes: -€51,206
- Advances received -€18,150
down €18,150 (-100%), from €18,150 to €0
- Debts after one year -€15,000
down €15,000 (-100%), from €15,000 to €0
- Other debts +€8,677
up €8,677 (+6,883%), from €126 to €8,803
- Profit (loss) carried forward +€8,452
up €8,452 (+8.5%), from €99,591 to €108,042
- Staff costs +€74,534
up €74,534 (+338%), from €22,033 to €96,567
- Gross operating margin +€53,062
up €53,062 (+79.6%), from €66,621 to €119,683
- Taxes -€14,943
down €14,943 (-75.4%), from €19,822 to €4,879
- Financial income +€1,542
up €1,542 (+107%), from €1,441 to €2,983
- Other operating charges +€1,296
up €1,296 (+61.5%), from €2,108 to €3,405
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 | €216,349 | €153,438 | -€62,912 | -29.1% |
| Fixed assets | 21/28 | €72,401 | €65,497 | -€6,904 | -9.5% |
| Intangible fixed assets | 21 | €16,669 | €9,524 | -€7,145 | -42.9% |
| Tangible fixed assets | 22/27 | €1,984 | €987 | -€998 | -50.3% |
| Plant, machinery and equipment | 23 | €1,984 | €987 | -€998 | -50.3% |
| Financial fixed assets | 28 | €53,747 | €54,986 | +€1,239 | +2.3% |
| Current assets | 29/58 | €143,948 | €87,940 | -€56,008 | -38.9% |
| Amounts receivable within one year | 40/41 | €116,992 | €86,718 | -€30,273 | -25.9% |
| Trade receivables | 40 | €109,154 | €83,097 | -€26,057 | -23.9% |
| Other amounts receivable | 41 | €7,838 | €3,622 | -€4,216 | -53.8% |
| Cash at bank and in hand | 54/58 | €25,443 | €860 | -€24,583 | -96.6% |
| Deferred charges and accrued income | 490/1 | €1,514 | €362 | -€1,151 | -76.1% |
| Total equity and liabilities | 10/49 | €216,349 | €153,438 | -€62,912 | -29.1% |
| Equity | 10/15 | €102,341 | €110,792 | +€8,452 | +8.3% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,591 | €108,042 | +€8,452 | +8.5% |
| Amounts payable | 17/49 | €114,008 | €42,645 | -€71,363 | -62.6% |
| Amounts payable after more than one year | 17 | €15,000 | €0 | -€15,000 | -100% |
| Financial debts | 170/4 | €15,000 | €0 | -€15,000 | -100% |
| Amounts payable within one year | 42/48 | €99,008 | €42,645 | -€56,363 | -56.9% |
| Current portion of amounts payable after more than one year | 42 | €3,338 | €2,285 | -€1,054 | -31.6% |
| Trade debts | 44 | €20,989 | €22,268 | +€1,279 | +6.1% |
| Suppliers | 440/4 | €20,989 | €22,268 | +€1,279 | +6.1% |
| Advances received on contracts in progress | 46 | €18,150 | €0 | -€18,150 | -100% |
| Taxes, remuneration and social security | 45 | €56,405 | €9,289 | -€47,116 | -83.5% |
| Taxes | 450/3 | €54,281 | €3,075 | -€51,206 | -94.3% |
| Remuneration and social security | 454/9 | €2,123 | €6,213 | +€4,090 | +193% |
| Other amounts payable | 47/48 | €126 | €8,803 | +€8,677 | +6,883% |
| Non-recurring operating income | 76A | €8,202 | €0 | -€8,202 | -100% |
| Remuneration, social security and pensions | 62 | €22,033 | €96,567 | +€74,534 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,525 | €8,143 | -€383 | -4.5% |
| Other operating charges | 640/8 | €2,108 | €3,405 | +€1,296 | +61.5% |
| Gross operating margin | 9900 | €66,621 | €119,683 | +€53,062 | +79.6% |
| Operating profit (loss) | 9901 | €33,954 | €11,569 | -€22,385 | -65.9% |
| Financial income | 75/76B | €1,441 | €2,983 | +€1,542 | +107% |
| Recurring financial income | 75 | €1,441 | €2,983 | +€1,542 | +107% |
| Financial charges | 65/66B | €653 | €1,222 | +€569 | +87.2% |
| Recurring financial charges | 65 | €653 | €1,222 | +€569 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €34,743 | €13,330 | -€21,413 | -61.6% |
| Income taxes | 67/77 | €19,822 | €4,879 | -€14,943 | -75.4% |
| Profit (loss) for the period | 9904 | €14,921 | €8,452 | -€6,470 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,921 | €8,452 | -€6,470 | -43.4% |
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 19 October 2026 via checked.be.