CHRISTOPHE HABETS: what changed
What changed
CHRISTOPHE HABETS
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€51,752
2024 · €8,241+€43,511
Equity
€152,385
2024 · €164,633-€12,248
Cash
€38,758
2024 · €44,182-€5,424
Balance sheet total
€648,969
2024 · €339,416+€309,552
Largest movements
Assets
- Receivables within one year +€281,188
up €281,188 (+908%), from €30,953 to €312,141
of which Other amounts receivable: +€203,773
- Receivables after one year +€69,040
up €69,040 (+400%), from €17,260 to €86,300
- Tangible fixed assets -€39,639
down €39,639 (-16.4%), from €242,214 to €202,574
of which Land and buildings: -€36,879
Equity and liabilities
- Debts after one year +€189,904
up €189,904 (+186%), from €102,370 to €292,273
- Other debts +€63,141
up €63,141 (+1,469%), from €4,299 to €67,440
- Current portion of long-term debt +€40,084
up €40,084 (+524%), from €7,643 to €47,727
- Tax, wage and social debts +€19,279
up €19,279 (+280%), from €6,893 to €26,171
- Reserves -€12,500
down €12,500 (-15.6%), from €80,235 to €67,735
of which Distributable reserves: -€12,500
Income statement
- Gross operating margin +€64,052
up €64,052 (+55.5%), from €115,452 to €179,504
- Financial charges +€21,155
up €21,155 (+50.5%), from €41,863 to €63,018
- Taxes +€10,331
up €10,331 (+91.7%), from €11,261 to €21,592
- Provisions -€9,923
down €9,923, from €8,884 to -€1,039
- Financial income +€2,412
up €2,412 (+37,112%), from €7 to €2,419
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.
Result 2024
€8,241
Gross operating margin
+€64,052
Depreciation
-€1,501
Provisions
+€9,923
Other operating charges
+€111
Financial income
+€2,412
Financial charges
-€21,155
Taxes
-€10,331
Result 2025
€51,752
raises the resultlowers the result
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.
From operations
-€164,687
Investment
-€6,725
Financing
+€165,988
Cash 2024
€44,182
From operations (derived)
-€164,687
Net result for the year
+€51,752
Depreciation
+€46,364
Receivables after one year
-€69,040
Receivables within one year
-€281,188
Deferred charges and accrued income
-€4,388
Provisions
-€1,039
Trade debts
+€2,531
Tax, wage and social debts
+€19,279
Other debts
+€63,141
Accrued charges and deferred income
+€7,901
Investment (derived)
-€6,725
Investment in fixed assets (net)
-€6,725
Financing
+€165,988
Debts after one year
+€189,904
Current portion of long-term debt
+€40,084
Contributions, distributions and other
-€64,000
Cash 2025
€38,758
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,416 | €648,969 | +€309,552 | +91.2% |
| Fixed assets | 21/28 | €245,988 | €206,349 | -€39,639 | -16.1% |
| Tangible fixed assets | 22/27 | €242,214 | €202,574 | -€39,639 | -16.4% |
| Land and buildings | 22 | €224,736 | €187,857 | -€36,879 | -16.4% |
| Furniture and vehicles | 24 | €17,009 | €10,977 | -€6,032 | -35.5% |
| Other tangible fixed assets | 26 | €468 | €3,740 | +€3,272 | +699% |
| Financial fixed assets | 28 | €3,775 | €3,775 | = | 0.0% |
| Current assets | 29/58 | €93,428 | €442,620 | +€349,192 | +374% |
| Amounts receivable after more than one year | 29 | €17,260 | €86,300 | +€69,040 | +400% |
| Other amounts receivable | 291 | €17,260 | €86,300 | +€69,040 | +400% |
| Amounts receivable within one year | 40/41 | €30,953 | €312,141 | +€281,188 | +908% |
| Trade receivables | 40 | €23,948 | €101,363 | +€77,415 | +323% |
| Other amounts receivable | 41 | €7,005 | €210,778 | +€203,773 | +2,909% |
| Cash at bank and in hand | 54/58 | €44,182 | €38,758 | -€5,424 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,033 | €5,421 | +€4,388 | +425% |
| Total equity and liabilities | 10/49 | €339,416 | €648,969 | +€309,552 | +91.2% |
| Equity | 10/15 | €164,633 | €152,385 | -€12,248 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,235 | €67,735 | -€12,500 | -15.6% |
| Tax-exempt reserves | 132 | €635 | €635 | = | 0.0% |
| Distributable reserves | 133 | €79,600 | €67,100 | -€12,500 | -15.7% |
| Profit (loss) carried forward | 14 | €65,798 | €66,050 | +€252 | +0.4% |
| Provisions and deferred taxes | 16 | €45,985 | €44,946 | -€1,039 | -2.3% |
| Provisions for liabilities and charges | 160/5 | €45,985 | €44,946 | -€1,039 | -2.3% |
| Environmental obligations | 163 | €45,985 | €44,946 | -€1,039 | -2.3% |
| Amounts payable | 17/49 | €128,798 | €451,637 | +€322,839 | +251% |
| Amounts payable after more than one year | 17 | €102,370 | €292,273 | +€189,904 | +186% |
| Financial debts | 170/4 | €102,370 | €292,273 | +€189,904 | +186% |
| Amounts payable within one year | 42/48 | €25,428 | €150,463 | +€125,035 | +492% |
| Current portion of amounts payable after more than one year | 42 | €7,643 | €47,727 | +€40,084 | +524% |
| Trade debts | 44 | €6,594 | €9,125 | +€2,531 | +38.4% |
| Suppliers | 440/4 | €6,594 | €9,125 | +€2,531 | +38.4% |
| Taxes, remuneration and social security | 45 | €6,893 | €26,171 | +€19,279 | +280% |
| Taxes | 450/3 | €6,893 | €26,171 | +€19,279 | +280% |
| Other amounts payable | 47/48 | €4,299 | €67,440 | +€63,141 | +1,469% |
| Accrued charges and deferred income | 492/3 | €1,000 | €8,901 | +€7,901 | +790% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,864 | €46,364 | +€1,501 | +3.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,884 | -€1,039 | -€9,923 | |
| Other operating charges | 640/8 | €346 | €235 | -€111 | -32.1% |
| Gross operating margin | 9900 | €115,452 | €179,504 | +€64,052 | +55.5% |
| Operating profit (loss) | 9901 | €61,359 | €133,944 | +€72,585 | +118% |
| Financial income | 75/76B | €7 | €2,419 | +€2,412 | +37,112% |
| Recurring financial income | 75 | €7 | €2,419 | +€2,412 | +37,112% |
| Financial charges | 65/66B | €41,863 | €63,018 | +€21,155 | +50.5% |
| Recurring financial charges | 65 | €41,863 | €63,018 | +€21,155 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €19,502 | €73,344 | +€53,842 | +276% |
| Income taxes | 67/77 | €11,261 | €21,592 | +€10,331 | +91.7% |
| Profit (loss) for the period | 9904 | €8,241 | €51,752 | +€43,511 | +528% |
| Profit (loss) for the period to be appropriated | 9905 | €8,241 | €51,752 | +€43,511 | +528% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.