PASS HUMAN RESOURCES EN FACILITY: 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.
PASS HUMAN RESOURCES EN FACILITY
Largest movements
- Cash +€14,986
up €14,986 (+34.2%), from €43,820 to €58,805
mainly Short-term financial debts (+€19,006) and Depreciation (+€16,229)
- Receivables within one year +€11,490
up €11,490 (+15.6%), from €73,595 to €85,085
of which Trade receivables: +€9,073
- Tangible fixed assets -€9,759
down €9,759 (-3.9%), from €253,160 to €243,401
of which Land and buildings: -€5,101
- Short-term financial debts +€19,006
new in 2025: €19,006
- Trade debts +€11,667
up €11,667 (+17.2%), from €67,906 to €79,573
- Debts after one year -€10,569
down €10,569 (-7.7%), from €137,004 to €126,434
- Other debts -€6,043
down €6,043 (-22.7%), from €26,638 to €20,595
- Tax, wage and social debts +€4,886
up €4,886 (+12.2%), from €39,999 to €44,885
of which Remuneration and social security: +€4,880
- Gross operating margin +€4,971
up €4,971 (+1.3%), from €390,595 to €395,566
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 | €374,660 | €390,262 | +€15,602 | +4.2% |
| Fixed assets | 21/28 | €256,019 | €245,303 | -€10,716 | -4.2% |
| Intangible fixed assets | 21 | €2,858 | €1,902 | -€956 | -33.5% |
| Tangible fixed assets | 22/27 | €253,160 | €243,401 | -€9,759 | -3.9% |
| Land and buildings | 22 | €215,869 | €210,768 | -€5,101 | -2.4% |
| Plant, machinery and equipment | 23 | €15,988 | €12,353 | -€3,635 | -22.7% |
| Furniture and vehicles | 24 | €21,303 | €20,280 | -€1,024 | -4.8% |
| Current assets | 29/58 | €118,642 | €144,959 | +€26,317 | +22.2% |
| Amounts receivable within one year | 40/41 | €73,595 | €85,085 | +€11,490 | +15.6% |
| Trade receivables | 40 | €67,024 | €76,097 | +€9,073 | +13.5% |
| Other amounts receivable | 41 | €6,571 | €8,988 | +€2,417 | +36.8% |
| Cash at bank and in hand | 54/58 | €43,820 | €58,805 | +€14,986 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,227 | €1,069 | -€158 | -12.9% |
| Total equity and liabilities | 10/49 | €374,660 | €390,262 | +€15,602 | +4.2% |
| Equity | 10/15 | €79,877 | €77,602 | -€2,275 | -2.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €86,405 | €86,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,545 | €84,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,733 | -€15,008 | -€2,275 | -17.9% |
| Provisions and deferred taxes | 16 | €10,883 | €10,883 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,883 | €10,883 | = | 0.0% |
| Environmental obligations | 163 | €10,883 | €10,883 | = | 0.0% |
| Amounts payable | 17/49 | €283,900 | €301,777 | +€17,877 | +6.3% |
| Amounts payable after more than one year | 17 | €137,004 | €126,434 | -€10,569 | -7.7% |
| Financial debts | 170/4 | €137,004 | €126,434 | -€10,569 | -7.7% |
| Amounts payable within one year | 42/48 | €146,896 | €175,342 | +€28,446 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €12,354 | €11,284 | -€1,069 | -8.7% |
| Financial debts | 43 | - | €19,006 | +€19,006 | |
| Credit institutions | 430/8 | - | €19,006 | +€19,006 | |
| Trade debts | 44 | €67,906 | €79,573 | +€11,667 | +17.2% |
| Suppliers | 440/4 | €67,906 | €79,573 | +€11,667 | +17.2% |
| Taxes, remuneration and social security | 45 | €39,999 | €44,885 | +€4,886 | +12.2% |
| Taxes | 450/3 | €335 | €341 | +€6 | +1.7% |
| Remuneration and social security | 454/9 | €39,664 | €44,544 | +€4,880 | +12.3% |
| Other amounts payable | 47/48 | €26,638 | €20,595 | -€6,043 | -22.7% |
| Non-recurring operating income | 76A | €2,340 | - | -€2,340 | |
| Remuneration, social security and pensions | 62 | €373,402 | €370,846 | -€2,555 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,945 | €16,229 | -€2,716 | -14.3% |
| Other operating charges | 640/8 | €4,564 | €3,573 | -€991 | -21.7% |
| Non-recurring operating charges | 66A | €2,235 | €1,831 | -€404 | -18.1% |
| Gross operating margin | 9900 | €390,595 | €395,566 | +€4,971 | +1.3% |
| Operating profit (loss) | 9901 | -€8,551 | €3,086 | +€11,637 | |
| Financial income | 75/76B | €55 | €435 | +€380 | +691% |
| Recurring financial income | 75 | €55 | €435 | +€380 | +691% |
| Financial charges | 65/66B | €3,243 | €4,922 | +€1,679 | +51.8% |
| Recurring financial charges | 65 | €3,243 | €4,922 | +€1,679 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,739 | -€1,400 | +€10,338 | +88.1% |
| Income taxes | 67/77 | €135 | €875 | +€740 | +549% |
| Profit (loss) for the period | 9904 | -€11,874 | -€2,275 | +€9,598 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,874 | -€2,275 | +€9,598 | +80.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.