HABEAS MANAGEMENT: what changed
HABEAS MANAGEMENT
Largest movements
- Receivables within one year +€43,082
up €43,082 (+98.5%), from €43,732 to €86,813
- Tangible fixed assets -€16,606
down €16,606 (-32.0%), from €51,939 to €35,333
- Cash +€12,824
up €12,824 (+213,731%), from €6 to €12,830
mainly Trade debts (+€98,660) and Depreciation (+€16,606)
- Trade debts +€98,660
up €98,660 (+518%), from €19,037 to €117,698
- Other debts -€47,439
down €47,439 (-27.7%), from €171,359 to €123,920
- Debts after one year -€39,525
down €39,525 (-19.0%), from €207,726 to €168,201
- Current portion of long-term debt +€14,847
up €14,847 (+16.5%), from €90,212 to €105,059
- Tax, wage and social debts +€14,381
up €14,381 (+58.0%), from €24,778 to €39,159
- Gross operating margin -€26,802
down €26,802 (-38.8%), from €69,163 to €42,361
- Taxes -€6,409
down €6,409 (-34.2%), from €18,721 to €12,312
- Financial income +€1,594
up €1,594 (+3,188,960%), from €0 to €1,595
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,821 | €649,135 | +€40,314 | +6.6% |
| Fixed assets | 21/28 | €551,939 | €535,333 | -€16,606 | -3.0% |
| Tangible fixed assets | 22/27 | €51,939 | €35,333 | -€16,606 | -32.0% |
| Furniture and vehicles | 24 | €51,939 | €35,333 | -€16,606 | -32.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €56,882 | €113,802 | +€56,920 | +100% |
| Amounts receivable within one year | 40/41 | €43,732 | €86,813 | +€43,082 | +98.5% |
| Other amounts receivable | 41 | €43,732 | €86,813 | +€43,082 | +98.5% |
| Cash at bank and in hand | 54/58 | €6 | €12,830 | +€12,824 | +213,731% |
| Deferred charges and accrued income | 490/1 | €13,144 | €14,159 | +€1,015 | +7.7% |
| Total equity and liabilities | 10/49 | €608,821 | €649,135 | +€40,314 | +6.6% |
| Equity | 10/15 | €92,720 | €95,097 | +€2,377 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,260 | €74,637 | +€2,377 | +3.3% |
| Amounts payable | 17/49 | €516,101 | €554,037 | +€37,937 | +7.4% |
| Amounts payable after more than one year | 17 | €207,726 | €168,201 | -€39,525 | -19.0% |
| Financial debts | 170/4 | €207,726 | €168,201 | -€39,525 | -19.0% |
| Amounts payable within one year | 42/48 | €308,374 | €385,836 | +€77,462 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €90,212 | €105,059 | +€14,847 | +16.5% |
| Financial debts | 43 | €2,988 | €0 | -€2,988 | -100% |
| Credit institutions | 430/8 | €2,988 | €0 | -€2,988 | -100% |
| Trade debts | 44 | €19,037 | €117,698 | +€98,660 | +518% |
| Suppliers | 440/4 | €19,037 | €117,698 | +€98,660 | +518% |
| Taxes, remuneration and social security | 45 | €24,778 | €39,159 | +€14,381 | +58.0% |
| Taxes | 450/3 | €24,778 | €39,159 | +€14,381 | +58.0% |
| Other amounts payable | 47/48 | €171,359 | €123,920 | -€47,439 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,916 | €16,606 | -€310 | -1.8% |
| Other operating charges | 640/8 | €2,561 | €2,209 | -€353 | -13.8% |
| Gross operating margin | 9900 | €69,163 | €42,361 | -€26,802 | -38.8% |
| Operating profit (loss) | 9901 | €49,686 | €23,546 | -€26,140 | -52.6% |
| Financial income | 75/76B | €0 | €1,595 | +€1,594 | +3,188,960% |
| Recurring financial income | 75 | €0 | €1,595 | +€1,594 | +3,188,960% |
| Financial charges | 65/66B | €10,334 | €10,451 | +€117 | +1.1% |
| Recurring financial charges | 65 | €10,334 | €10,451 | +€117 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €39,352 | €14,690 | -€24,662 | -62.7% |
| Income taxes | 67/77 | €18,721 | €12,312 | -€6,409 | -34.2% |
| Profit (loss) for the period | 9904 | €20,630 | €2,377 | -€18,253 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,630 | €2,377 | -€18,253 | -88.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.