HABAY.COM: 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.
HABAY.COM
Largest movements
- Current investments +€499,251
up €499,251, from €0 to €499,251
- Cash -€486,718
down €486,718 (-60.6%), from €802,820 to €316,103
mainly Current investments (-€499,251) and Receivables within one year (-€88,316)
- Receivables within one year +€88,316
up €88,316 (+492%), from €17,958 to €106,274
of which Other amounts receivable: +€104,899
- Tangible fixed assets -€54,282
down €54,282 (-16.8%), from €322,807 to €268,524
of which Land and buildings: -€50,959
- Intangible fixed assets -€16,534
down €16,534 (-20.3%), from €81,339 to €64,805
- Profit (loss) carried forward +€176,845
up €176,845 (+25.3%), from €699,199 to €876,044
- Trade debts -€78,011
down €78,011 (-50.4%), from €154,819 to €76,807
- Debts after one year -€53,668
down €53,668 (-26.5%), from €202,659 to €148,992
- Provisions -€13,000
down €13,000 (-100%), from €13,000 to €0
- Gross operating margin -€35,616
down €35,616 (-4.8%), from €737,667 to €702,050
- Staff costs +€35,065
up €35,065 (+12.6%), from €278,640 to €313,705
- Provisions -€26,000
down €26,000, from €13,000 to -€13,000
- Taxes -€8,440
down €8,440 (-8.9%), from €94,412 to €85,971
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 | €1,225,174 | €1,255,207 | +€30,033 | +2.5% |
| Fixed assets | 21/28 | €404,396 | €333,580 | -€70,816 | -17.5% |
| Intangible fixed assets | 21 | €81,339 | €64,805 | -€16,534 | -20.3% |
| Tangible fixed assets | 22/27 | €322,807 | €268,524 | -€54,282 | -16.8% |
| Land and buildings | 22 | €297,364 | €246,405 | -€50,959 | -17.1% |
| Furniture and vehicles | 24 | €25,443 | €22,120 | -€3,323 | -13.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €820,779 | €921,628 | +€100,849 | +12.3% |
| Amounts receivable within one year | 40/41 | €17,958 | €106,274 | +€88,316 | +492% |
| Trade receivables | 40 | €17,958 | €1,375 | -€16,583 | -92.3% |
| Other amounts receivable | 41 | €0 | €104,899 | +€104,899 | +32,780,891% |
| Current investments | 50/53 | €0 | €499,251 | +€499,251 | |
| Cash at bank and in hand | 54/58 | €802,820 | €316,103 | -€486,718 | -60.6% |
| Total equity and liabilities | 10/49 | €1,225,174 | €1,255,207 | +€30,033 | +2.5% |
| Equity | 10/15 | €751,004 | €927,848 | +€176,845 | +23.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,804 | €31,804 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €29,804 | €29,804 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €699,199 | €876,044 | +€176,845 | +25.3% |
| Provisions and deferred taxes | 16 | €13,000 | €0 | -€13,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €13,000 | €0 | -€13,000 | -100% |
| Environmental obligations | 163 | €13,000 | €0 | -€13,000 | -100% |
| Amounts payable | 17/49 | €461,171 | €327,359 | -€133,812 | -29.0% |
| Amounts payable after more than one year | 17 | €202,659 | €148,992 | -€53,668 | -26.5% |
| Financial debts | 170/4 | €202,659 | €148,992 | -€53,668 | -26.5% |
| Amounts payable within one year | 42/48 | €258,511 | €178,367 | -€80,144 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €52,655 | €53,684 | +€1,030 | +2.0% |
| Trade debts | 44 | €154,819 | €76,807 | -€78,011 | -50.4% |
| Suppliers | 440/4 | €154,819 | €76,807 | -€78,011 | -50.4% |
| Taxes, remuneration and social security | 45 | €49,138 | €46,129 | -€3,010 | -6.1% |
| Taxes | 450/3 | €15,215 | €16,789 | +€1,574 | +10.3% |
| Remuneration and social security | 454/9 | €33,923 | €29,340 | -€4,583 | -13.5% |
| Other amounts payable | 47/48 | €1,900 | €1,747 | -€153 | -8.1% |
| Remuneration, social security and pensions | 62 | €278,640 | €313,705 | +€35,065 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,383 | €84,871 | +€487 | +0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,000 | -€13,000 | -€26,000 | |
| Other operating charges | 640/8 | €1,279 | €2,192 | +€913 | +71.3% |
| Gross operating margin | 9900 | €737,667 | €702,050 | -€35,616 | -4.8% |
| Operating profit (loss) | 9901 | €360,365 | €314,283 | -€46,081 | -12.8% |
| Financial income | 75/76B | €8,955 | €14,508 | +€5,554 | +62.0% |
| Recurring financial income | 75 | €8,955 | €14,508 | +€5,554 | +62.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €6,222 | €5,975 | -€246 | -4.0% |
| Recurring financial charges | 65 | €6,222 | €5,975 | -€246 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €363,098 | €322,816 | -€40,282 | -11.1% |
| Income taxes | 67/77 | €94,412 | €85,971 | -€8,440 | -8.9% |
| Profit (loss) for the period | 9904 | €268,686 | €236,845 | -€31,841 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €268,686 | €236,845 | -€31,841 | -11.9% |
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 17 October 2026 via checked.be.