HABCIS: 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.
HABCIS
Largest movements
- Receivables within one year +€13,931
up €13,931 (+1,564%), from €891 to €14,822
of which Trade receivables: +€10,614
- Advances received +€12,100
new in 2025: €12,100
- Profit (loss) carried forward +€7,411
up €7,411 (+10.2%), from -€73,009 to -€65,598
- Other debts -€6,406
no longer reported in 2025 (was €6,406)
- Trade debts +€858
new in 2025: €858
- Gross operating margin +€10,162
up €10,162, from -€1,338 to €8,824
- Other operating charges -€1,326
down €1,326 (-51.9%), from €2,556 to €1,231
- Financial charges +€112
up €112 (+83.7%), from €134 to €245
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891 | €14,822 | +€13,931 | +1,564% |
| Current assets | 29/58 | €891 | €14,822 | +€13,931 | +1,564% |
| Amounts receivable within one year | 40/41 | €891 | €14,822 | +€13,931 | +1,564% |
| Trade receivables | 40 | - | €10,614 | +€10,614 | |
| Other amounts receivable | 41 | €891 | €4,208 | +€3,317 | +372% |
| Total equity and liabilities | 10/49 | €891 | €14,822 | +€13,931 | +1,564% |
| Equity | 10/15 | -€11,009 | -€3,598 | +€7,411 | +67.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,009 | -€65,598 | +€7,411 | +10.2% |
| Amounts payable | 17/49 | €11,899 | €18,420 | +€6,520 | +54.8% |
| Amounts payable within one year | 42/48 | €11,899 | €18,420 | +€6,520 | +54.8% |
| Financial debts | 43 | €38 | €7 | -€31 | -81.2% |
| Credit institutions | 430/8 | €38 | €7 | -€31 | -81.2% |
| Trade debts | 44 | - | €858 | +€858 | |
| Suppliers | 440/4 | - | €858 | +€858 | |
| Advances received on contracts in progress | 46 | - | €12,100 | +€12,100 | |
| Taxes, remuneration and social security | 45 | €5,455 | €5,455 | = | 0.0% |
| Taxes | 450/3 | €5,455 | €5,455 | = | 0.0% |
| Other amounts payable | 47/48 | €6,406 | - | -€6,406 | |
| Other operating charges | 640/8 | €2,556 | €1,231 | -€1,326 | -51.9% |
| Gross operating margin | 9900 | -€1,338 | €8,824 | +€10,162 | |
| Operating profit (loss) | 9901 | -€3,894 | €7,593 | +€11,487 | |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €134 | €245 | +€112 | +83.7% |
| Recurring financial charges | 65 | €134 | €245 | +€112 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,028 | €7,411 | +€11,439 | |
| Profit (loss) for the period | 9904 | -€4,028 | €7,411 | +€11,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,028 | €7,411 | +€11,439 |
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 23 October 2026 via checked.be.