Humble Advice: 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.
Humble Advice
Largest movements
- Cash +€77,051
up €77,051 (+163%), from €47,133 to €124,184
mainly Net result for the year (+€102,921) and Depreciation (+€20,755)
- Tangible fixed assets -€17,005
down €17,005 (-24.9%), from €68,245 to €51,240
- Receivables within one year +€8,014
up €8,014 (+49.2%), from €16,274 to €24,288
of which Other amounts receivable: +€7,518
- Stocks and contracts -€3,157
down €3,157 (-100%), from €3,157 to €0
- Reserves +€70,469
up €70,469 (+196%), from €35,883 to €106,352
- Tax, wage and social debts +€18,275
up €18,275 (+284%), from €6,425 to €24,700
- Debts after one year -€16,604
down €16,604 (-56.1%), from €29,618 to €13,014
- Other debts -€4,720
down €4,720 (-11.9%), from €39,641 to €34,921
- Short-term financial debts -€2,510
down €2,510 (-74.3%), from €3,381 to €870
- Gross operating margin +€127,542
up €127,542 (+392%), from €32,540 to €160,082
- Taxes +€27,595
up €27,595 (+811%), from €3,401 to €30,996
- Financial charges -€1,699
down €1,699 (-43.7%), from €3,892 to €2,193
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 | €136,466 | €201,480 | +€65,014 | +47.6% |
| Fixed assets | 21/28 | €68,430 | €51,425 | -€17,005 | -24.9% |
| Tangible fixed assets | 22/27 | €68,245 | €51,240 | -€17,005 | -24.9% |
| Furniture and vehicles | 24 | €68,245 | €51,240 | -€17,005 | -24.9% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €68,036 | €150,056 | +€82,020 | +121% |
| Stocks and contracts in progress | 3 | €3,157 | €0 | -€3,157 | -100% |
| Stocks | 30/36 | €3,157 | €0 | -€3,157 | -100% |
| Amounts receivable within one year | 40/41 | €16,274 | €24,288 | +€8,014 | +49.2% |
| Trade receivables | 40 | €5,242 | €5,738 | +€496 | +9.5% |
| Other amounts receivable | 41 | €11,031 | €18,549 | +€7,518 | +68.2% |
| Cash at bank and in hand | 54/58 | €47,133 | €124,184 | +€77,051 | +163% |
| Deferred charges and accrued income | 490/1 | €1,473 | €1,584 | +€111 | +7.6% |
| Total equity and liabilities | 10/49 | €136,466 | €201,480 | +€65,014 | +47.6% |
| Equity | 10/15 | €36,883 | €107,352 | +€70,469 | +191% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €35,883 | €106,352 | +€70,469 | +196% |
| Distributable reserves | 133 | €35,883 | €106,352 | +€70,469 | +196% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,583 | €94,129 | -€5,455 | -5.5% |
| Amounts payable after more than one year | 17 | €29,618 | €13,014 | -€16,604 | -56.1% |
| Financial debts | 170/4 | €29,618 | €13,014 | -€16,604 | -56.1% |
| Amounts payable within one year | 42/48 | €69,021 | €81,115 | +€12,094 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €15,788 | €16,604 | +€816 | +5.2% |
| Financial debts | 43 | €3,381 | €870 | -€2,510 | -74.3% |
| Credit institutions | 430/8 | €3,381 | €870 | -€2,510 | -74.3% |
| Trade debts | 44 | €3,787 | €4,020 | +€233 | +6.2% |
| Suppliers | 440/4 | €3,787 | €4,020 | +€233 | +6.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,425 | €24,700 | +€18,275 | +284% |
| Taxes | 450/3 | €6,425 | €24,700 | +€18,275 | +284% |
| Other amounts payable | 47/48 | €39,641 | €34,921 | -€4,720 | -11.9% |
| Accrued charges and deferred income | 492/3 | €944 | €0 | -€944 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,030 | €20,755 | +€725 | +3.6% |
| Other operating charges | 640/8 | €1,001 | €1,574 | +€573 | +57.2% |
| Non-recurring operating charges | 66A | - | €1,676 | +€1,676 | |
| Gross operating margin | 9900 | €32,540 | €160,082 | +€127,542 | +392% |
| Operating profit (loss) | 9901 | €11,509 | €136,077 | +€124,568 | +1,082% |
| Financial income | 75/76B | €3 | €33 | +€30 | +1,010% |
| Recurring financial income | 75 | €3 | €33 | +€30 | +1,010% |
| Financial charges | 65/66B | €3,892 | €2,193 | -€1,699 | -43.7% |
| Recurring financial charges | 65 | €3,892 | €2,193 | -€1,699 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €7,620 | €133,917 | +€126,297 | +1,657% |
| Income taxes | 67/77 | €3,401 | €30,996 | +€27,595 | +811% |
| Profit (loss) for the period | 9904 | €4,219 | €102,921 | +€98,702 | +2,339% |
| Profit (loss) for the period to be appropriated | 9905 | €4,219 | €102,921 | +€98,702 | +2,339% |
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 22 October 2026 via checked.be.