HUMAN POP: what changed
Two fiscal 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.
HUMAN POP
Largest movements
- Receivables within one year +€31,748
up €31,748 (+121.9%), from €26,053 to €57,801
of which Other amounts receivable: +€53,149
- Cash -€16,418
down €16,418 (-28.4%), from €57,753 to €41,334
mainly Contributions, distributions and other (-€90,000) and Receivables within one year (-€31,748)
- Tangible fixed assets -€11,109
down €11,109 (-42.6%), from €26,075 to €14,966
- Other debts +€81,863
up €81,863 (+1006.1%), from €8,137 to €90,000
- Profit (loss) carried forward -€58,313
down €58,313 (-92.9%), from €62,762 to €4,449
- Debts after one year -€9,345
no longer reported in 2025 (was €9,345)
- Tax, wage and social debts -€9,194
down €9,194 (-55.0%), from €16,715 to €7,522
- Gross operating margin +€4,390
up €4,390 (+8.4%), from €52,095 to €56,485
- Taxes +€2,761
up €2,761 (+30.6%), from €9,034 to €11,795
- Financial income +€889
up €889 (+107.3%), from €829 to €1,718
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 | €112,076 | €116,265 | +€4,189 | +3.7% |
| Fixed assets | 21/28 | €26,075 | €14,966 | -€11,109 | -42.6% |
| Tangible fixed assets | 22/27 | €26,075 | €14,966 | -€11,109 | -42.6% |
| Furniture and vehicles | 24 | €26,075 | €14,966 | -€11,109 | -42.6% |
| Current assets | 29/58 | €86,001 | €101,299 | +€15,299 | +17.8% |
| Amounts receivable within one year | 40/41 | €26,053 | €57,801 | +€31,748 | +121.9% |
| Trade receivables | 40 | €21,401 | - | -€21,401 | |
| Other amounts receivable | 41 | €4,652 | €57,801 | +€53,149 | +1142.5% |
| Cash at bank and in hand | 54/58 | €57,753 | €41,334 | -€16,418 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,195 | €2,164 | -€31 | -1.4% |
| Total equity and liabilities | 10/49 | €112,076 | €116,265 | +€4,189 | +3.7% |
| Equity | 10/15 | €65,762 | €7,449 | -€58,313 | -88.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,762 | €4,449 | -€58,313 | -92.9% |
| Amounts payable | 17/49 | €46,314 | €108,816 | +€62,502 | +135.0% |
| Amounts payable after more than one year | 17 | €9,345 | - | -€9,345 | |
| Financial debts | 170/4 | €9,345 | - | -€9,345 | |
| Amounts payable within one year | 42/48 | €36,969 | €108,816 | +€71,848 | +194.3% |
| Current portion of amounts payable after more than one year | 42 | €10,102 | €9,346 | -€756 | -7.5% |
| Trade debts | 44 | €2,014 | €1,948 | -€65 | -3.3% |
| Suppliers | 440/4 | €2,014 | €1,948 | -€65 | -3.3% |
| Taxes, remuneration and social security | 45 | €16,715 | €7,522 | -€9,194 | -55.0% |
| Taxes | 450/3 | €16,715 | €7,522 | -€9,194 | -55.0% |
| Other amounts payable | 47/48 | €8,137 | €90,000 | +€81,863 | +1006.1% |
| Non-recurring operating income | 76A | €15 | €24 | +€9 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,422 | €13,887 | +€466 | +3.5% |
| Other operating charges | 640/8 | €150 | €101 | -€49 | -32.7% |
| Non-recurring operating charges | 66A | €239 | €495 | +€256 | +107.0% |
| Gross operating margin | 9900 | €52,095 | €56,485 | +€4,390 | +8.4% |
| Operating profit (loss) | 9901 | €38,284 | €42,002 | +€3,718 | +9.7% |
| Financial income | 75/76B | €829 | €1,718 | +€889 | +107.3% |
| Recurring financial income | 75 | €829 | €1,718 | +€889 | +107.3% |
| Financial charges | 65/66B | €339 | €237 | -€102 | -30.1% |
| Recurring financial charges | 65 | €339 | €237 | -€102 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €38,773 | €43,483 | +€4,709 | +12.1% |
| Income taxes | 67/77 | €9,034 | €11,795 | +€2,761 | +30.6% |
| Profit (loss) for the period | 9904 | €29,739 | €31,687 | +€1,948 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,739 | €31,687 | +€1,948 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.