DOCTEUR HABA: 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.
DOCTEUR HABA
Largest movements
- Financial fixed assets +€80,000
new in 2024: €80,000
- Receivables within one year -€27,583
down €27,583 (-7.1%), from €386,231 to €358,648
- Tangible fixed assets +€12,328
up €12,328 (+2,004%), from €615 to €12,943
of which Furniture and vehicles: +€12,591
- Reserves +€71,131
up €71,131 (+24.6%), from €289,152 to €360,283
- Tax, wage and social debts -€17,718
down €17,718 (-50.2%), from €35,272 to €17,555
- Turnover -€198,537
no longer reported in 2024 (was €198,537)
- Purchases and services -€109,627
no longer reported in 2024 (was €109,627)
- Taxes +€6,453
up €6,453 (+20.2%), from €31,985 to €38,438
- Financial income +€4,763
up €4,763 (+23.6%), from €20,218 to €24,981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,895 | €452,400 | +€63,505 | +16.3% |
| Fixed assets | 21/28 | €615 | €92,943 | +€92,328 | +15,011% |
| Tangible fixed assets | 22/27 | €615 | €12,943 | +€12,328 | +2,004% |
| Plant, machinery and equipment | 23 | €615 | €351 | -€264 | -42.9% |
| Furniture and vehicles | 24 | - | €12,591 | +€12,591 | |
| Financial fixed assets | 28 | - | €80,000 | +€80,000 | |
| Current assets | 29/58 | €388,280 | €359,457 | -€28,823 | -7.4% |
| Amounts receivable within one year | 40/41 | €386,231 | €358,648 | -€27,583 | -7.1% |
| Other amounts receivable | 41 | €386,231 | €358,648 | -€27,583 | -7.1% |
| Cash at bank and in hand | 54/58 | €2,049 | €809 | -€1,240 | -60.5% |
| Total equity and liabilities | 10/49 | €388,895 | €452,400 | +€63,505 | +16.3% |
| Equity | 10/15 | €346,158 | €417,290 | +€71,131 | +20.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €289,152 | €360,283 | +€71,131 | +24.6% |
| Distributable reserves | 133 | €289,152 | €360,283 | +€71,131 | +24.6% |
| Profit (loss) carried forward | 14 | €44,607 | €44,607 | = | 0.0% |
| Amounts payable | 17/49 | €42,736 | €35,110 | -€7,626 | -17.8% |
| Amounts payable within one year | 42/48 | €42,736 | €35,110 | -€7,626 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €7,239 | €11,426 | +€4,187 | +57.8% |
| Financial debts | 43 | €65 | €1,136 | +€1,071 | +1,648% |
| Credit institutions | 430/8 | €65 | €1,136 | +€1,071 | +1,648% |
| Trade debts | 44 | €160 | €3,993 | +€3,833 | +2,396% |
| Suppliers | 440/4 | €160 | €3,993 | +€3,833 | +2,396% |
| Taxes, remuneration and social security | 45 | €35,272 | €17,555 | -€17,718 | -50.2% |
| Taxes | 450/3 | €35,272 | €17,555 | -€17,718 | -50.2% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €198,537 | - | -€198,537 | |
| Goods, raw materials, services and sundry goods | 60/61 | €109,627 | - | -€109,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | €1,663 | +€804 | +93.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €89,060 | €89,194 | +€134 | +0.2% |
| Operating profit (loss) | 9901 | €87,816 | €87,144 | -€672 | -0.8% |
| Financial income | 75/76B | €20,218 | €24,981 | +€4,763 | +23.6% |
| Recurring financial income | 75 | €20,218 | €24,981 | +€4,763 | +23.6% |
| Financial charges | 65/66B | €576 | €2,556 | +€1,980 | +344% |
| Recurring financial charges | 65 | €576 | €2,556 | +€1,980 | +344% |
| Profit (loss) for the period before taxes | 9903 | €107,458 | €109,569 | +€2,111 | +2.0% |
| Income taxes | 67/77 | €31,985 | €38,438 | +€6,453 | +20.2% |
| Profit (loss) for the period | 9904 | €75,474 | €71,131 | -€4,342 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,474 | €71,131 | -€4,342 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.