CONSULT HABIB: 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.
CONSULT HABIB
Largest movements
- Cash -€11,008
down €11,008 (-74.1%), from €14,864 to €3,856
mainly Stocks and contracts (-€10,795) and Trade debts (-€6,960)
- Stocks and contracts +€10,795
up €10,795 (+109%), from €9,881 to €20,676
- Tangible fixed assets -€403
down €403 (-49.5%), from €815 to €412
- Trade debts -€6,960
down €6,960 (-84.3%), from €8,256 to €1,296
- Profit (loss) carried forward +€3,860
up €3,860, from -€1,304 to €2,556
- Other debts +€2,002
up €2,002 (+15.0%), from €13,310 to €15,312
- Tax, wage and social debts +€740
up €740 (+17.9%), from €4,125 to €4,865
of which Taxes: +€740
- Staff costs -€7,140
no longer reported in 2025 (was €7,140)
- Gross operating margin -€1,801
down €1,801 (-21.9%), from €8,210 to €6,409
- Taxes +€1,056
new in 2025: €1,056
- Other operating charges -€934
down €934 (-53.1%), from €1,759 to €825
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 | €26,387 | €26,029 | -€359 | -1.4% |
| Fixed assets | 21/28 | €815 | €412 | -€403 | -49.5% |
| Tangible fixed assets | 22/27 | €815 | €412 | -€403 | -49.5% |
| Furniture and vehicles | 24 | €815 | €412 | -€403 | -49.5% |
| Current assets | 29/58 | €25,573 | €25,617 | +€44 | +0.2% |
| Stocks and contracts in progress | 3 | €9,881 | €20,676 | +€10,795 | +109% |
| Stocks | 30/36 | €9,881 | €20,676 | +€10,795 | +109% |
| Amounts receivable within one year | 40/41 | €828 | €1,085 | +€257 | +31.1% |
| Other amounts receivable | 41 | €828 | €1,085 | +€257 | +31.1% |
| Cash at bank and in hand | 54/58 | €14,864 | €3,856 | -€11,008 | -74.1% |
| Total equity and liabilities | 10/49 | €26,387 | €26,029 | -€359 | -1.4% |
| Equity | 10/15 | €696 | €4,556 | +€3,860 | +554% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,304 | €2,556 | +€3,860 | |
| Amounts payable | 17/49 | €25,691 | €21,473 | -€4,219 | -16.4% |
| Amounts payable within one year | 42/48 | €25,691 | €21,473 | -€4,219 | -16.4% |
| Trade debts | 44 | €8,256 | €1,296 | -€6,960 | -84.3% |
| Suppliers | 440/4 | €8,256 | €1,296 | -€6,960 | -84.3% |
| Taxes, remuneration and social security | 45 | €4,125 | €4,865 | +€740 | +17.9% |
| Taxes | 450/3 | €4,039 | €4,779 | +€740 | +18.3% |
| Remuneration and social security | 454/9 | €86 | €86 | = | 0.0% |
| Other amounts payable | 47/48 | €13,310 | €15,312 | +€2,002 | +15.0% |
| Remuneration, social security and pensions | 62 | €7,140 | - | -€7,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €403 | +€9 | +2.2% |
| Other operating charges | 640/8 | €1,759 | €825 | -€934 | -53.1% |
| Gross operating margin | 9900 | €8,210 | €6,409 | -€1,801 | -21.9% |
| Operating profit (loss) | 9901 | -€1,083 | €5,182 | +€6,265 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €221 | €266 | +€45 | +20.2% |
| Recurring financial charges | 65 | €221 | €266 | +€45 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,304 | €4,916 | +€6,220 | |
| Income taxes | 67/77 | - | €1,056 | +€1,056 | |
| Profit (loss) for the period | 9904 | -€1,304 | €3,860 | +€5,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,304 | €3,860 | +€5,164 |
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 1 November 2026 via checked.be.