HABEAS CORPUS: 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 CORPUS
Largest movements
- Cash +€19,259
up €19,259 (+1,666%), from €1,156 to €20,415
mainly Net result for the year (+€48,412) and Tax, wage and social debts (+€13,222)
- Receivables within one year +€11,513
up €11,513 (+55.8%), from €20,631 to €32,143
of which Other amounts receivable: +€6,007
- Intangible fixed assets -€7,852
down €7,852 (-49.3%), from €15,913 to €8,061
- Profit (loss) carried forward +€48,412
up €48,412 (+85.0%), from -€56,966 to -€8,554
- Other debts -€38,573
down €38,573 (-88.0%), from €43,823 to €5,250
- Tax, wage and social debts +€13,222
up €13,222 (+1,172%), from €1,128 to €14,350
- Write-downs -€33,500
down €33,500 (-100%), from €33,500 to €0
- Gross operating margin +€10,475
up €10,475 (+21.9%), from €47,827 to €58,302
- Taxes +€1,400
new in 2025: €1,400
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 | €37,985 | €61,276 | +€23,291 | +61.3% |
| Fixed assets | 21/28 | €15,913 | €8,061 | -€7,852 | -49.3% |
| Intangible fixed assets | 21 | €15,913 | €8,061 | -€7,852 | -49.3% |
| Current assets | 29/58 | €22,073 | €53,216 | +€31,143 | +141% |
| Amounts receivable within one year | 40/41 | €20,631 | €32,143 | +€11,513 | +55.8% |
| Trade receivables | 40 | €20,631 | €26,136 | +€5,506 | +26.7% |
| Other amounts receivable | 41 | €0 | €6,007 | +€6,007 | |
| Cash at bank and in hand | 54/58 | €1,156 | €20,415 | +€19,259 | +1,666% |
| Deferred charges and accrued income | 490/1 | €286 | €657 | +€371 | +130% |
| Total equity and liabilities | 10/49 | €37,985 | €61,276 | +€23,291 | +61.3% |
| Equity | 10/15 | -€6,966 | €41,446 | +€48,412 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,966 | -€8,554 | +€48,412 | +85.0% |
| Amounts payable | 17/49 | €44,951 | €19,831 | -€25,120 | -55.9% |
| Amounts payable within one year | 42/48 | €44,951 | €19,831 | -€25,120 | -55.9% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €0 | €228 | +€228 | |
| Suppliers | 440/4 | €0 | €228 | +€228 | |
| Taxes, remuneration and social security | 45 | €1,128 | €14,350 | +€13,222 | +1,172% |
| Taxes | 450/3 | €1,128 | €14,350 | +€13,222 | +1,172% |
| Other amounts payable | 47/48 | €43,823 | €5,250 | -€38,573 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €7,852 | -€343 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,500 | €0 | -€33,500 | -100% |
| Other operating charges | 640/8 | €155 | €507 | +€352 | +227% |
| Gross operating margin | 9900 | €47,827 | €58,302 | +€10,475 | +21.9% |
| Operating profit (loss) | 9901 | €5,977 | €49,943 | +€43,966 | +736% |
| Financial income | 75/76B | €5 | €23 | +€18 | +367% |
| Recurring financial income | 75 | €5 | €23 | +€18 | +367% |
| Financial charges | 65/66B | €114 | €154 | +€40 | +35.1% |
| Recurring financial charges | 65 | €114 | €154 | +€40 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €5,868 | €49,812 | +€43,944 | +749% |
| Income taxes | 67/77 | - | €1,400 | +€1,400 | |
| Profit (loss) for the period | 9904 | €5,868 | €48,412 | +€42,544 | +725% |
| Profit (loss) for the period to be appropriated | 9905 | €5,868 | €48,412 | +€42,544 | +725% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.