HUMISYSTEM: 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.
HUMISYSTEM
Largest movements
- Tangible fixed assets -€5,624
down €5,624 (-22.1%), from €25,485 to €19,861
of which Furniture and vehicles: -€5,624
- Cash +€4,223
up €4,223 (+133.8%), from €3,156 to €7,379
mainly Tax, wage and social debts (+€8,072) and Depreciation (+€6,972)
- Receivables within one year +€4,161
up €4,161 (+33.2%), from €12,534 to €16,695
of which Trade receivables: +€2,892
- Deferred charges and accrued income +€3,178
up €3,178 (+92.8%), from €3,422 to €6,600
- Tax, wage and social debts +€8,072
up €8,072 (+440.5%), from €1,833 to €9,904
of which Remuneration and social security: +€5,882
- Debts after one year -€6,465
down €6,465 (-30.8%), from €21,012 to €14,547
- Profit (loss) carried forward +€2,432
up €2,432 (+88.1%), from €2,760 to €5,192
- Other debts +€1,937
up €1,937 (+20.9%), from €9,258 to €11,195
- Current portion of long-term debt -€1,112
down €1,112 (-14.7%), from €7,577 to €6,465
- Staff costs +€41,382
up €41,382 (+1808.8%), from €2,288 to €43,670
- Gross operating margin +€33,887
up €33,887 (+149.3%), from €22,701 to €56,587
- Other operating charges +€961
up €961 (+75.9%), from €1,266 to €2,227
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 | €44,598 | €50,534 | +€5,937 | +13.3% |
| Fixed assets | 21/28 | €25,485 | €19,861 | -€5,624 | -22.1% |
| Tangible fixed assets | 22/27 | €25,485 | €19,861 | -€5,624 | -22.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €25,485 | €19,861 | -€5,624 | -22.1% |
| Current assets | 29/58 | €19,112 | €30,673 | +€11,561 | +60.5% |
| Amounts receivable within one year | 40/41 | €12,534 | €16,695 | +€4,161 | +33.2% |
| Trade receivables | 40 | €10,413 | €13,306 | +€2,892 | +27.8% |
| Other amounts receivable | 41 | €2,121 | €3,389 | +€1,268 | +59.8% |
| Cash at bank and in hand | 54/58 | €3,156 | €7,379 | +€4,223 | +133.8% |
| Deferred charges and accrued income | 490/1 | €3,422 | €6,600 | +€3,178 | +92.8% |
| Total equity and liabilities | 10/49 | €44,598 | €50,534 | +€5,937 | +13.3% |
| Equity | 10/15 | €4,760 | €7,192 | +€2,432 | +51.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,760 | €5,192 | +€2,432 | +88.1% |
| Amounts payable | 17/49 | €39,838 | €43,342 | +€3,505 | +8.8% |
| Amounts payable after more than one year | 17 | €21,012 | €14,547 | -€6,465 | -30.8% |
| Financial debts | 170/4 | €21,012 | €14,547 | -€6,465 | -30.8% |
| Amounts payable within one year | 42/48 | €18,825 | €28,795 | +€9,970 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €7,577 | €6,465 | -€1,112 | -14.7% |
| Trade debts | 44 | €157 | €1,230 | +€1,073 | +681.9% |
| Suppliers | 440/4 | €157 | €1,230 | +€1,073 | +681.9% |
| Taxes, remuneration and social security | 45 | €1,833 | €9,904 | +€8,072 | +440.5% |
| Taxes | 450/3 | €443 | €2,633 | +€2,190 | +494.9% |
| Remuneration and social security | 454/9 | €1,390 | €7,272 | +€5,882 | +423.1% |
| Other amounts payable | 47/48 | €9,258 | €11,195 | +€1,937 | +20.9% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €2,288 | €43,670 | +€41,382 | +1808.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €6,972 | +€468 | +7.2% |
| Other operating charges | 640/8 | €1,266 | €2,227 | +€961 | +75.9% |
| Gross operating margin | 9900 | €22,701 | €56,587 | +€33,887 | +149.3% |
| Operating profit (loss) | 9901 | €12,644 | €3,719 | -€8,925 | -70.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,225 | €1,097 | -€128 | -10.4% |
| Recurring financial charges | 65 | €1,225 | €1,097 | -€128 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €11,419 | €2,624 | -€8,795 | -77.0% |
| Income taxes | 67/77 | €186 | €192 | +€7 | +3.6% |
| Profit (loss) for the period | 9904 | €11,233 | €2,432 | -€8,801 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,233 | €2,432 | -€8,801 | -78.4% |
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 12 October 2026 via checked.be.