HAB-PLUS: 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.
HAB-PLUS
Largest movements
- Cash -€66,457
down €66,457 (-98.5%), from €67,460 to €1,003
mainly Debts after one year (-€108,137) and Trade debts (-€68,050)
- Tangible fixed assets -€36,568
down €36,568 (-46.2%), from €79,141 to €42,573
of which Furniture and vehicles: -€36,145
- Receivables within one year -€29,224
down €29,224 (-71.7%), from €40,765 to €11,540
of which Trade receivables: -€27,960
- Stocks and contracts -€4,260
no longer reported in 2025 (was €4,260)
- Deferred charges and accrued income -€2,477
down €2,477 (-70.1%), from €3,533 to €1,056
- Debts after one year -€108,137
no longer reported in 2025 (was €108,137)
- Trade debts -€68,050
down €68,050 (-94.9%), from €71,687 to €3,637
- Other debts +€26,368
up €26,368 (+861%), from €3,062 to €29,429
- Reserves +€7,021
up €7,021 (+1,102%), from €637 to €7,658
- Current portion of long-term debt -€6,853
no longer reported in 2025 (was €6,853)
- Gross operating margin +€6,598
up €6,598 (+2.9%), from €225,361 to €231,959
- Depreciation -€4,063
down €4,063 (-35.1%), from €11,589 to €7,525
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 | €195,159 | €56,173 | -€138,986 | -71.2% |
| Fixed assets | 21/28 | €79,141 | €42,573 | -€36,568 | -46.2% |
| Tangible fixed assets | 22/27 | €79,141 | €42,573 | -€36,568 | -46.2% |
| Plant, machinery and equipment | 23 | €13,234 | €12,811 | -€423 | -3.2% |
| Furniture and vehicles | 24 | €65,907 | €29,762 | -€36,145 | -54.8% |
| Current assets | 29/58 | €116,018 | €13,600 | -€102,418 | -88.3% |
| Stocks and contracts in progress | 3 | €4,260 | - | -€4,260 | |
| Stocks | 30/36 | €4,260 | - | -€4,260 | |
| Amounts receivable within one year | 40/41 | €40,765 | €11,540 | -€29,224 | -71.7% |
| Trade receivables | 40 | €33,165 | €5,205 | -€27,960 | -84.3% |
| Other amounts receivable | 41 | €7,600 | €6,335 | -€1,265 | -16.6% |
| Cash at bank and in hand | 54/58 | €67,460 | €1,003 | -€66,457 | -98.5% |
| Deferred charges and accrued income | 490/1 | €3,533 | €1,056 | -€2,477 | -70.1% |
| Total equity and liabilities | 10/49 | €195,159 | €56,173 | -€138,986 | -71.2% |
| Equity | 10/15 | €1,637 | €8,658 | +€7,021 | +429% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €637 | €7,658 | +€7,021 | +1,102% |
| Distributable reserves | 133 | €637 | €7,658 | +€7,021 | +1,102% |
| Amounts payable | 17/49 | €193,522 | €47,515 | -€146,007 | -75.4% |
| Amounts payable after more than one year | 17 | €108,137 | - | -€108,137 | |
| Financial debts | 170/4 | €108,137 | - | -€108,137 | |
| Amounts payable within one year | 42/48 | €85,385 | €40,877 | -€44,508 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €6,853 | - | -€6,853 | |
| Trade debts | 44 | €71,687 | €3,637 | -€68,050 | -94.9% |
| Suppliers | 440/4 | €71,687 | €3,637 | -€68,050 | -94.9% |
| Taxes, remuneration and social security | 45 | €3,783 | €7,811 | +€4,028 | +106% |
| Taxes | 450/3 | €3,783 | €7,811 | +€4,028 | +106% |
| Other amounts payable | 47/48 | €3,062 | €29,429 | +€26,368 | +861% |
| Accrued charges and deferred income | 492/3 | - | €6,638 | +€6,638 | |
| Remuneration, social security and pensions | 62 | €203,002 | €201,861 | -€1,141 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,589 | €7,525 | -€4,063 | -35.1% |
| Other operating charges | 640/8 | €3,653 | €2,670 | -€983 | -26.9% |
| Non-recurring operating charges | 66A | - | €8,263 | +€8,263 | |
| Gross operating margin | 9900 | €225,361 | €231,959 | +€6,598 | +2.9% |
| Operating profit (loss) | 9901 | €7,117 | €11,639 | +€4,522 | +63.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,474 | €2,865 | -€610 | -17.5% |
| Recurring financial charges | 65 | €3,474 | €2,865 | -€610 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €3,643 | €8,776 | +€5,133 | +141% |
| Income taxes | 67/77 | €3,783 | €1,755 | -€2,028 | -53.6% |
| Profit (loss) for the period | 9904 | -€140 | €7,021 | +€7,161 | |
| Profit (loss) for the period to be appropriated | 9905 | -€140 | €7,021 | +€7,161 |
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 16 October 2026 via checked.be.