humind consulting: 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.
humind consulting
Largest movements
- Receivables within one year +€231,298
up €231,298 (+101%), from €229,062 to €460,360
- Current investments +€100,000
new in 2025: €100,000
- Cash -€27,166
down €27,166 (-20.1%), from €135,391 to €108,225
mainly Contributions, distributions and other (-€235,000) and Receivables within one year (-€231,298)
- Other debts +€235,000
new in 2025: €235,000
- Tax, wage and social debts +€78,231
up €78,231 (+254%), from €30,817 to €109,047
- Trade debts +€45,879
up €45,879 (+1,885%), from €2,434 to €48,313
- Reserves -€35,000
down €35,000 (-11.1%), from €315,000 to €280,000
- Profit (loss) carried forward -€20,089
down €20,089 (-85.7%), from €23,448 to €3,359
- Gross operating margin +€69,044
up €69,044 (+38.7%), from €178,233 to €247,278
- Taxes +€13,700
up €13,700 (+26.4%), from €51,946 to €65,646
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 | €373,698 | €677,720 | +€304,021 | +81.4% |
| Fixed assets | 21/28 | €9,245 | €9,135 | -€110 | -1.2% |
| Tangible fixed assets | 22/27 | €4,155 | €4,045 | -€110 | -2.7% |
| Furniture and vehicles | 24 | €4,155 | €4,045 | -€110 | -2.7% |
| Financial fixed assets | 28 | €5,090 | €5,090 | = | 0.0% |
| Current assets | 29/58 | €364,453 | €668,585 | +€304,132 | +83.4% |
| Amounts receivable within one year | 40/41 | €229,062 | €460,360 | +€231,298 | +101% |
| Trade receivables | 40 | €229,062 | €460,360 | +€231,298 | +101% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €135,391 | €108,225 | -€27,166 | -20.1% |
| Total equity and liabilities | 10/49 | €373,698 | €677,720 | +€304,021 | +81.4% |
| Equity | 10/15 | €340,448 | €285,359 | -€55,089 | -16.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €315,000 | €280,000 | -€35,000 | -11.1% |
| Distributable reserves | 133 | €315,000 | €280,000 | -€35,000 | -11.1% |
| Profit (loss) carried forward | 14 | €23,448 | €3,359 | -€20,089 | -85.7% |
| Amounts payable | 17/49 | €33,250 | €392,361 | +€359,110 | +1,080% |
| Amounts payable within one year | 42/48 | €33,250 | €392,361 | +€359,110 | +1,080% |
| Trade debts | 44 | €2,434 | €48,313 | +€45,879 | +1,885% |
| Suppliers | 440/4 | €2,434 | €48,313 | +€45,879 | +1,885% |
| Taxes, remuneration and social security | 45 | €30,817 | €109,047 | +€78,231 | +254% |
| Taxes | 450/3 | €30,817 | €109,047 | +€78,231 | +254% |
| Other amounts payable | 47/48 | - | €235,000 | +€235,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,923 | +€689 | +55.8% |
| Gross operating margin | 9900 | €178,233 | €247,278 | +€69,044 | +38.7% |
| Operating profit (loss) | 9901 | €176,999 | €245,354 | +€68,355 | +38.6% |
| Financial income | 75/76B | €305 | €494 | +€189 | +62.0% |
| Recurring financial income | 75 | €305 | €494 | +€189 | +62.0% |
| Financial charges | 65/66B | €345 | €291 | -€54 | -15.7% |
| Recurring financial charges | 65 | €345 | €291 | -€54 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €176,959 | €245,558 | +€68,599 | +38.8% |
| Income taxes | 67/77 | €51,946 | €65,646 | +€13,700 | +26.4% |
| Profit (loss) for the period | 9904 | €125,013 | €179,911 | +€54,898 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €125,013 | €179,911 | +€54,898 | +43.9% |
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 13 October 2026 via checked.be.