HabCAP Consulting: 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.
HabCAP Consulting
Largest movements
- Cash +€150,280
up €150,280 (+261%), from €57,688 to €207,967
mainly Net result for the year (+€118,860) and Tax, wage and social debts (+€21,298)
- Receivables within one year +€2,906
up €2,906 (+16.4%), from €17,751 to €20,657
of which Trade receivables: +€3,337
- Profit (loss) carried forward +€59,480
up €59,480 (+100%), from €59,380 to €118,860
- Reserves +€59,380
new in 2025: €59,380
- Tax, wage and social debts +€21,298
up €21,298 (+122%), from €17,518 to €38,816
of which Taxes: +€20,918
- Trade debts +€11,136
up €11,136 (+170%), from €6,547 to €17,683
- Gross operating margin +€81,212
up €81,212 (+104%), from €77,954 to €159,165
- Taxes +€21,063
up €21,063 (+122%), from €17,327 to €38,390
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 | €88,846 | €240,978 | +€152,132 | +171% |
| Fixed assets | 21/28 | €2,420 | €3,553 | +€1,134 | +46.8% |
| Tangible fixed assets | 22/27 | €2,420 | €3,553 | +€1,134 | +46.8% |
| Furniture and vehicles | 24 | €2,420 | €3,553 | +€1,134 | +46.8% |
| Current assets | 29/58 | €86,426 | €237,424 | +€150,998 | +175% |
| Amounts receivable within one year | 40/41 | €17,751 | €20,657 | +€2,906 | +16.4% |
| Trade receivables | 40 | €16,000 | €19,337 | +€3,337 | +20.9% |
| Other amounts receivable | 41 | €1,751 | €1,320 | -€431 | -24.6% |
| Cash at bank and in hand | 54/58 | €57,688 | €207,967 | +€150,280 | +261% |
| Deferred charges and accrued income | 490/1 | €10,988 | €8,800 | -€2,188 | -19.9% |
| Total equity and liabilities | 10/49 | €88,846 | €240,978 | +€152,132 | +171% |
| Equity | 10/15 | €64,380 | €183,240 | +€118,860 | +185% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €59,380 | +€59,380 | |
| Distributable reserves | 133 | - | €59,380 | +€59,380 | |
| Profit (loss) carried forward | 14 | €59,380 | €118,860 | +€59,480 | +100% |
| Amounts payable | 17/49 | €24,466 | €57,737 | +€33,271 | +136% |
| Amounts payable within one year | 42/48 | €24,466 | €57,737 | +€33,271 | +136% |
| Trade debts | 44 | €6,547 | €17,683 | +€11,136 | +170% |
| Suppliers | 440/4 | €6,547 | €17,683 | +€11,136 | +170% |
| Taxes, remuneration and social security | 45 | €17,518 | €38,816 | +€21,298 | +122% |
| Taxes | 450/3 | €17,518 | €38,436 | +€20,918 | +119% |
| Remuneration and social security | 454/9 | - | €380 | +€380 | |
| Other amounts payable | 47/48 | €402 | €1,239 | +€837 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €972 | +€831 | +588% |
| Other operating charges | 640/8 | €1,106 | €797 | -€309 | -27.9% |
| Gross operating margin | 9900 | €77,954 | €159,165 | +€81,212 | +104% |
| Operating profit (loss) | 9901 | €76,707 | €157,396 | +€80,689 | +105% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €0 | €159 | +€159 | +530,400% |
| Recurring financial charges | 65 | €0 | €159 | +€159 | +530,400% |
| Profit (loss) for the period before taxes | 9903 | €76,707 | €157,250 | +€80,543 | +105% |
| Income taxes | 67/77 | €17,327 | €38,390 | +€21,063 | +122% |
| Profit (loss) for the period | 9904 | €59,380 | €118,860 | +€59,480 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €59,380 | €118,860 | +€59,480 | +100% |
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.