CLEF HABITAT: 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.
CLEF HABITAT
Largest movements
- Tangible fixed assets -€113,632
down €113,632 (-99.9%), from €113,774 to €142
of which Land and buildings: -€113,252
- Cash +€48,328
up €48,328 (+38,310%), from €126 to €48,454
mainly Investment in fixed assets (net) (+€113,252) and Depreciation (+€380)
- Other debts -€61,331
down €61,331 (-42.4%), from €144,639 to €83,308
- Profit (loss) carried forward -€3,722
down €3,722 (-7.1%), from -€52,412 to -€56,134
- Depreciation -€4,111
down €4,111 (-91.5%), from €4,491 to €380
- Gross operating margin +€3,720
up €3,720 (+86.1%), from -€4,320 to -€600
- Write-downs -€1,185
no longer reported in 2025 (was €1,185)
- Other operating charges +€633
up €633 (+33.8%), from €1,876 to €2,509
- Taxes -€130
down €130 (-43.6%), from €298 to €168
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 | €113,946 | €48,642 | -€65,304 | -57.3% |
| Fixed assets | 21/28 | €113,774 | €142 | -€113,632 | -99.9% |
| Tangible fixed assets | 22/27 | €113,774 | €142 | -€113,632 | -99.9% |
| Land and buildings | 22 | €113,252 | - | -€113,252 | |
| Furniture and vehicles | 24 | €522 | €142 | -€380 | -72.8% |
| Current assets | 29/58 | €172 | €48,500 | +€48,328 | +28,042% |
| Amounts receivable within one year | 40/41 | €46 | €46 | = | 0.0% |
| Other amounts receivable | 41 | €46 | €46 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €126 | €48,454 | +€48,328 | +38,310% |
| Total equity and liabilities | 10/49 | €113,946 | €48,642 | -€65,304 | -57.3% |
| Equity | 10/15 | -€31,952 | -€35,674 | -€3,722 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,412 | -€56,134 | -€3,722 | -7.1% |
| Amounts payable | 17/49 | €145,898 | €84,316 | -€61,582 | -42.2% |
| Amounts payable within one year | 42/48 | €145,898 | €84,316 | -€61,582 | -42.2% |
| Trade debts | 44 | €966 | €1,008 | +€42 | +4.3% |
| Suppliers | 440/4 | €966 | €1,008 | +€42 | +4.3% |
| Taxes, remuneration and social security | 45 | €293 | - | -€293 | |
| Taxes | 450/3 | €293 | - | -€293 | |
| Other amounts payable | 47/48 | €144,639 | €83,308 | -€61,331 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,491 | €380 | -€4,111 | -91.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,185 | - | -€1,185 | |
| Other operating charges | 640/8 | €1,876 | €2,509 | +€633 | +33.8% |
| Gross operating margin | 9900 | -€4,320 | -€600 | +€3,720 | +86.1% |
| Operating profit (loss) | 9901 | -€11,871 | -€3,489 | +€8,382 | +70.6% |
| Financial charges | 65/66B | €73 | €65 | -€8 | -11.4% |
| Recurring financial charges | 65 | €73 | €65 | -€8 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,945 | -€3,554 | +€8,391 | +70.2% |
| Income taxes | 67/77 | €298 | €168 | -€130 | -43.6% |
| Profit (loss) for the period | 9904 | -€12,242 | -€3,722 | +€8,520 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,242 | -€3,722 | +€8,520 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.