Optimize HR: 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.
Optimize HR
Largest movements
- Receivables within one year +€7,684
new in 2025: €7,684
- Cash +€6,324
up €6,324 (+55.0%), from €11,491 to €17,815
mainly Tax, wage and social debts (+€11,896) and Net result for the year (+€5,127)
- Tangible fixed assets -€608
down €608 (-35.6%), from €1,708 to €1,100
- Tax, wage and social debts +€11,896
up €11,896 (+335.3%), from €3,547 to €15,443
of which Remuneration and social security: +€10,000
- Profit (loss) carried forward +€5,127
up €5,127 (+263.3%), from €1,947 to €7,074
- Other debts -€1,914
down €1,914 (-66.3%), from €2,884 to €971
- Trade debts -€1,609
down €1,609 (-88.4%), from €1,821 to €211
- Gross operating margin +€6,978
up €6,978 (+143.5%), from €4,863 to €11,842
- Taxes +€2,787
up €2,787 (+372.6%), from €748 to €3,535
- Staff costs +€960
up €960 (+150.0%), from €640 to €1,600
- Depreciation -€647
down €647 (-51.5%), from €1,255 to €608
- Other operating charges +€459
up €459 (+194.8%), from €235 to €694
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 | €13,199 | €26,699 | +€13,500 | +102.3% |
| Fixed assets | 21/28 | €1,708 | €1,100 | -€608 | -35.6% |
| Tangible fixed assets | 22/27 | €1,708 | €1,100 | -€608 | -35.6% |
| Furniture and vehicles | 24 | €1,708 | €1,100 | -€608 | -35.6% |
| Current assets | 29/58 | €11,491 | €25,600 | +€14,108 | +122.8% |
| Amounts receivable within one year | 40/41 | - | €7,684 | +€7,684 | |
| Trade receivables | 40 | - | €7,684 | +€7,684 | |
| Cash at bank and in hand | 54/58 | €11,491 | €17,815 | +€6,324 | +55.0% |
| Deferred charges and accrued income | 490/1 | - | €101 | +€101 | |
| Total equity and liabilities | 10/49 | €13,199 | €26,699 | +€13,500 | +102.3% |
| Equity | 10/15 | €4,947 | €10,074 | +€5,127 | +103.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,947 | €7,074 | +€5,127 | +263.3% |
| Amounts payable | 17/49 | €8,252 | €16,625 | +€8,373 | +101.5% |
| Amounts payable within one year | 42/48 | €8,252 | €16,625 | +€8,373 | +101.5% |
| Trade debts | 44 | €1,821 | €211 | -€1,609 | -88.4% |
| Suppliers | 440/4 | €1,821 | €211 | -€1,609 | -88.4% |
| Taxes, remuneration and social security | 45 | €3,547 | €15,443 | +€11,896 | +335.3% |
| Taxes | 450/3 | €1,864 | €3,760 | +€1,896 | +101.7% |
| Remuneration and social security | 454/9 | €1,683 | €11,683 | +€10,000 | +594.2% |
| Other amounts payable | 47/48 | €2,884 | €971 | -€1,914 | -66.3% |
| Remuneration, social security and pensions | 62 | €640 | €1,600 | +€960 | +150.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €608 | -€647 | -51.5% |
| Other operating charges | 640/8 | €235 | €694 | +€459 | +194.8% |
| Gross operating margin | 9900 | €4,863 | €11,842 | +€6,978 | +143.5% |
| Operating profit (loss) | 9901 | €2,733 | €8,939 | +€6,207 | +227.1% |
| Financial charges | 65/66B | €37 | €277 | +€240 | +642.6% |
| Recurring financial charges | 65 | €37 | €277 | +€240 | +642.6% |
| Profit (loss) for the period before taxes | 9903 | €2,695 | €8,662 | +€5,967 | +221.4% |
| Income taxes | 67/77 | €748 | €3,535 | +€2,787 | +372.6% |
| Profit (loss) for the period | 9904 | €1,947 | €5,127 | +€3,180 | +163.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,947 | €5,127 | +€3,180 | +163.3% |
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.