HUMAN POTENTIAL INSTITUTE: what changed
HUMAN POTENTIAL INSTITUTE
Largest movements
- Receivables within one year +€118,929
up €118,929 (+105%), from €113,665 to €232,595
of which Trade receivables: +€79,887
- Cash -€27,483
down €27,483 (-81.6%), from €33,674 to €6,191
mainly Receivables within one year (-€118,929) and Trade debts (-€13,515)
- Tangible fixed assets -€6,226
down €6,226 (-32.2%), from €19,362 to €13,135
of which Furniture and vehicles: -€5,422
- Other debts +€51,248
up €51,248 (+91.3%), from €56,141 to €107,389
- Profit (loss) carried forward +€40,990
up €40,990 (+91.4%), from €44,829 to €85,819
- Trade debts -€13,515
no longer reported in 2025 (was €13,515)
- Short-term financial debts +€10,699
up €10,699 (+17.7%), from €60,505 to €71,205
- Tax, wage and social debts -€3,756
no longer reported in 2025 (was €3,756)
- Staff costs -€137,364
down €137,364 (-96.4%), from €142,525 to €5,162
- Gross operating margin -€75,359
down €75,359 (-42.9%), from €175,512 to €100,153
- Taxes +€16,299
up €16,299 (+508%), from €3,208 to €19,506
- Financial charges +€8,076
up €8,076 (+66.6%), from €12,119 to €20,196
- Depreciation +€6,215
up €6,215 (+111%), from €5,616 to €11,831
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,206 | €284,873 | +€85,668 | +43.0% |
| Fixed assets | 21/28 | €24,362 | €18,135 | -€6,226 | -25.6% |
| Tangible fixed assets | 22/27 | €19,362 | €13,135 | -€6,226 | -32.2% |
| Furniture and vehicles | 24 | €18,161 | €12,739 | -€5,422 | -29.9% |
| Other tangible fixed assets | 26 | €1,200 | €396 | -€804 | -67.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €174,844 | €266,738 | +€91,894 | +52.6% |
| Amounts receivable within one year | 40/41 | €113,665 | €232,595 | +€118,929 | +105% |
| Trade receivables | 40 | €18,923 | €98,810 | +€79,887 | +422% |
| Other amounts receivable | 41 | €94,742 | €133,785 | +€39,042 | +41.2% |
| Cash at bank and in hand | 54/58 | €33,674 | €6,191 | -€27,483 | -81.6% |
| Deferred charges and accrued income | 490/1 | €27,505 | €27,952 | +€447 | +1.6% |
| Total equity and liabilities | 10/49 | €199,206 | €284,873 | +€85,668 | +43.0% |
| Equity | 10/15 | €65,289 | €106,279 | +€40,990 | +62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €44,829 | €85,819 | +€40,990 | +91.4% |
| Amounts payable | 17/49 | €133,917 | €178,594 | +€44,677 | +33.4% |
| Amounts payable within one year | 42/48 | €133,917 | €178,594 | +€44,677 | +33.4% |
| Financial debts | 43 | €60,505 | €71,205 | +€10,699 | +17.7% |
| Credit institutions | 430/8 | €60,505 | €71,205 | +€10,699 | +17.7% |
| Trade debts | 44 | €13,515 | - | -€13,515 | |
| Suppliers | 440/4 | €13,515 | - | -€13,515 | |
| Taxes, remuneration and social security | 45 | €3,756 | - | -€3,756 | |
| Remuneration and social security | 454/9 | €3,756 | - | -€3,756 | |
| Other amounts payable | 47/48 | €56,141 | €107,389 | +€51,248 | +91.3% |
| Remuneration, social security and pensions | 62 | €142,525 | €5,162 | -€137,364 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,616 | €11,831 | +€6,215 | +111% |
| Other operating charges | 640/8 | €1,134 | €2,471 | +€1,338 | +118% |
| Gross operating margin | 9900 | €175,512 | €100,153 | -€75,359 | -42.9% |
| Operating profit (loss) | 9901 | €26,236 | €80,688 | +€54,452 | +208% |
| Financial income | 75/76B | €129 | €5 | -€124 | -96.5% |
| Recurring financial income | 75 | €129 | €5 | -€124 | -96.5% |
| Financial charges | 65/66B | €12,119 | €20,196 | +€8,076 | +66.6% |
| Recurring financial charges | 65 | €12,119 | €20,196 | +€8,076 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €14,246 | €60,497 | +€46,251 | +325% |
| Income taxes | 67/77 | €3,208 | €19,506 | +€16,299 | +508% |
| Profit (loss) for the period | 9904 | €11,038 | €40,990 | +€29,952 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €11,038 | €40,990 | +€29,952 | +271% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.