Human Potential Developers: 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 Potential Developers
Largest movements
- Cash -€4,810
down €4,810 (-65.0%), from €7,397 to €2,587
mainly Tax, wage and social debts (-€4,207) and Receivables within one year (-€1,578)
- Receivables within one year +€1,578
up €1,578 (+5.1%), from €30,824 to €32,402
of which Other amounts receivable: +€2,020
- Deferred charges and accrued income -€1,050
no longer reported in 2025 (was €1,050)
- Tangible fixed assets -€560
down €560 (-27.2%), from €2,059 to €1,499
of which Plant, machinery and equipment: -€390
- Tax, wage and social debts -€4,207
down €4,207 (-36.1%), from €11,637 to €7,430
of which Taxes: -€4,272
- Profit (loss) carried forward -€1,357
new in 2025: -€1,357
- Accrued charges and deferred income +€700
new in 2025: €700
- Gross operating margin -€9,726
down €9,726 (-92.0%), from €10,571 to €845
- Taxes -€1,802
down €1,802 (-81.1%), from €2,221 to €419
- Depreciation -€586
down €586 (-41.1%), from €1,426 to €839
- Other operating charges +€157
up €157 (+24.4%), from €641 to €798
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 | €41,331 | €36,488 | -€4,843 | -11.7% |
| Fixed assets | 21/28 | €2,059 | €1,499 | -€560 | -27.2% |
| Tangible fixed assets | 22/27 | €2,059 | €1,499 | -€560 | -27.2% |
| Plant, machinery and equipment | 23 | €466 | €76 | -€390 | -83.7% |
| Furniture and vehicles | 24 | €1,593 | €1,423 | -€170 | -10.7% |
| Current assets | 29/58 | €39,271 | €34,989 | -€4,283 | -10.9% |
| Amounts receivable within one year | 40/41 | €30,824 | €32,402 | +€1,578 | +5.1% |
| Trade receivables | 40 | €2,289 | €1,846 | -€442 | -19.3% |
| Other amounts receivable | 41 | €28,536 | €30,556 | +€2,020 | +7.1% |
| Cash at bank and in hand | 54/58 | €7,397 | €2,587 | -€4,810 | -65.0% |
| Deferred charges and accrued income | 490/1 | €1,050 | - | -€1,050 | |
| Total equity and liabilities | 10/49 | €41,331 | €36,488 | -€4,843 | -11.7% |
| Equity | 10/15 | €28,932 | €27,575 | -€1,357 | -4.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,932 | €27,932 | = | 0.0% |
| Distributable reserves | 133 | €27,932 | €27,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,357 | -€1,357 | |
| Amounts payable | 17/49 | €12,399 | €8,913 | -€3,486 | -28.1% |
| Amounts payable within one year | 42/48 | €12,399 | €8,213 | -€4,186 | -33.8% |
| Trade debts | 44 | €762 | €783 | +€21 | +2.8% |
| Suppliers | 440/4 | €762 | €783 | +€21 | +2.8% |
| Taxes, remuneration and social security | 45 | €11,637 | €7,430 | -€4,207 | -36.1% |
| Taxes | 450/3 | €4,887 | €615 | -€4,272 | -87.4% |
| Remuneration and social security | 454/9 | €6,750 | €6,815 | +€65 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €839 | -€586 | -41.1% |
| Other operating charges | 640/8 | €641 | €798 | +€157 | +24.4% |
| Gross operating margin | 9900 | €10,571 | €845 | -€9,726 | -92.0% |
| Operating profit (loss) | 9901 | €8,504 | -€792 | -€9,297 | |
| Financial charges | 65/66B | €68 | €146 | +€78 | +113.3% |
| Recurring financial charges | 65 | €68 | €146 | +€78 | +113.3% |
| Profit (loss) for the period before taxes | 9903 | €8,436 | -€938 | -€9,374 | |
| Income taxes | 67/77 | €2,221 | €419 | -€1,802 | -81.1% |
| Profit (loss) for the period | 9904 | €6,215 | -€1,357 | -€7,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,215 | -€1,357 | -€7,572 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.