HABEAS: 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.
HABEAS
Largest movements
- Cash -€57,757
down €57,757 (-100.0%), from €57,766 to €9
mainly Net result for the year (-€64,231) and Receivables within one year (-€44,979)
- Receivables within one year +€44,979
up €44,979 (+11.7%), from €385,036 to €430,015
of which Trade receivables: +€32,518
- Deferred charges and accrued income -€38,275
down €38,275 (-61.5%), from €62,197 to €23,922
- Financial fixed assets +€6,400
new in 2025: €6,400
- Profit (loss) carried forward -€64,231
down €64,231 (-30.4%), from €211,612 to €147,380
- Short-term financial debts +€42,886
new in 2025: €42,886
- Trade debts -€32,877
down €32,877 (-42.8%), from €76,766 to €43,889
- Tax, wage and social debts +€6,953
up €6,953 (+9.0%), from €76,838 to €83,791
of which Remuneration and social security: +€7,973
- Staff costs +€50,374
up €50,374 (+10.2%), from €494,169 to €544,544
- Gross operating margin -€28,235
down €28,235 (-5.2%), from €538,778 to €510,543
- Taxes -€14,034
down €14,034 (-85.5%), from €16,407 to €2,372
- Write-downs +€5,515
new in 2025: €5,515
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.
Cash bridge derived
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 | €514,700 | €467,330 | -€47,371 | -9.2% |
| Fixed assets | 21/28 | €9,701 | €13,384 | +€3,682 | +38.0% |
| Tangible fixed assets | 22/27 | €9,701 | €6,984 | -€2,718 | -28.0% |
| Furniture and vehicles | 24 | €7,600 | €5,322 | -€2,278 | -30.0% |
| Other tangible fixed assets | 26 | €2,101 | €1,661 | -€440 | -20.9% |
| Financial fixed assets | 28 | - | €6,400 | +€6,400 | |
| Current assets | 29/58 | €504,999 | €453,946 | -€51,053 | -10.1% |
| Amounts receivable within one year | 40/41 | €385,036 | €430,015 | +€44,979 | +11.7% |
| Trade receivables | 40 | €243,261 | €275,779 | +€32,518 | +13.4% |
| Other amounts receivable | 41 | €141,775 | €154,236 | +€12,461 | +8.8% |
| Cash at bank and in hand | 54/58 | €57,766 | €9 | -€57,757 | -100.0% |
| Deferred charges and accrued income | 490/1 | €62,197 | €23,922 | -€38,275 | -61.5% |
| Total equity and liabilities | 10/49 | €514,700 | €467,330 | -€47,371 | -9.2% |
| Equity | 10/15 | €225,872 | €161,640 | -€64,231 | -28.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,612 | €147,380 | -€64,231 | -30.4% |
| Amounts payable | 17/49 | €288,828 | €305,689 | +€16,861 | +5.8% |
| Amounts payable within one year | 42/48 | €288,809 | €305,689 | +€16,880 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €135,142 | €135,112 | -€30 | 0.0% |
| Financial debts | 43 | - | €42,886 | +€42,886 | |
| Credit institutions | 430/8 | - | €42,886 | +€42,886 | |
| Trade debts | 44 | €76,766 | €43,889 | -€32,877 | -42.8% |
| Suppliers | 440/4 | €76,766 | €43,889 | -€32,877 | -42.8% |
| Taxes, remuneration and social security | 45 | €76,838 | €83,791 | +€6,953 | +9.0% |
| Taxes | 450/3 | €25,644 | €24,624 | -€1,020 | -4.0% |
| Remuneration and social security | 454/9 | €51,194 | €59,167 | +€7,973 | +15.6% |
| Other amounts payable | 47/48 | €63 | €12 | -€52 | -81.6% |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100.0% |
| Remuneration, social security and pensions | 62 | €494,169 | €544,544 | +€50,374 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,402 | €2,718 | -€3,685 | -57.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,515 | +€5,515 | |
| Other operating charges | 640/8 | €9,090 | €7,753 | -€1,337 | -14.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €538,778 | €510,543 | -€28,235 | -5.2% |
| Operating profit (loss) | 9901 | €29,116 | -€49,987 | -€79,103 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €11,213 | €11,872 | +€659 | +5.9% |
| Recurring financial charges | 65 | €11,213 | €11,872 | +€659 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €17,903 | -€61,859 | -€79,762 | |
| Income taxes | 67/77 | €16,407 | €2,372 | -€14,034 | -85.5% |
| Profit (loss) for the period | 9904 | €1,496 | -€64,231 | -€65,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,496 | -€64,231 | -€65,728 |
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 12 October 2026 via checked.be.