HABIB ENTERPRICES: 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.
HABIB ENTERPRICES
Largest movements
- Receivables within one year +€20,273
up €20,273 (+97.1%), from €20,869 to €41,142
of which Trade receivables: +€22,266
- Tangible fixed assets -€2,441
down €2,441 (-34.2%), from €7,131 to €4,690
of which Furniture and vehicles: -€1,741
- Cash +€2,074
up €2,074 (+143%), from €1,454 to €3,528
mainly Trade debts (+€14,499) and Net result for the year (+€3,651)
- Stocks and contracts -€1,262
down €1,262 (-7.7%), from €16,431 to €15,169
- Trade debts +€14,499
up €14,499 (+65.3%), from €22,214 to €36,713
- Reserves +€3,651
up €3,651 (+72.5%), from €5,033 to €8,683
of which Distributable reserves: +€3,651
- Other operating charges +€4,523
up €4,523 (+186%), from €2,432 to €6,954
- Gross operating margin +€3,105
up €3,105 (+30.7%), from €10,125 to €13,231
- Financial income +€222
up €222 (+93.0%), from €239 to €461
- Financial charges +€196
up €196 (+43.6%), from €450 to €646
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 | €47,160 | €65,614 | +€18,454 | +39.1% |
| Fixed assets | 21/28 | €7,131 | €4,690 | -€2,441 | -34.2% |
| Tangible fixed assets | 22/27 | €7,131 | €4,690 | -€2,441 | -34.2% |
| Plant, machinery and equipment | 23 | €1,044 | €344 | -€700 | -67.1% |
| Furniture and vehicles | 24 | €6,087 | €4,347 | -€1,741 | -28.6% |
| Current assets | 29/58 | €40,029 | €60,923 | +€20,894 | +52.2% |
| Stocks and contracts in progress | 3 | €16,431 | €15,169 | -€1,262 | -7.7% |
| Stocks | 30/36 | €16,431 | €15,169 | -€1,262 | -7.7% |
| Amounts receivable within one year | 40/41 | €20,869 | €41,142 | +€20,273 | +97.1% |
| Trade receivables | 40 | €11,054 | €33,319 | +€22,266 | +201% |
| Other amounts receivable | 41 | €9,815 | €7,822 | -€1,993 | -20.3% |
| Cash at bank and in hand | 54/58 | €1,454 | €3,528 | +€2,074 | +143% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,085 | -€190 | -14.9% |
| Total equity and liabilities | 10/49 | €47,160 | €65,614 | +€18,454 | +39.1% |
| Equity | 10/15 | €23,633 | €27,283 | +€3,651 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,033 | €8,683 | +€3,651 | +72.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,173 | €6,823 | +€3,651 | +115% |
| Amounts payable | 17/49 | €23,527 | €38,330 | +€14,803 | +62.9% |
| Amounts payable within one year | 42/48 | €22,214 | €37,017 | +€14,803 | +66.6% |
| Trade debts | 44 | €22,214 | €36,713 | +€14,499 | +65.3% |
| Suppliers | 440/4 | €22,214 | €36,713 | +€14,499 | +65.3% |
| Taxes, remuneration and social security | 45 | - | €304 | +€304 | |
| Taxes | 450/3 | - | €304 | +€304 | |
| Accrued charges and deferred income | 492/3 | €1,314 | €1,314 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,329 | €2,441 | +€112 | +4.8% |
| Other operating charges | 640/8 | €2,432 | €6,954 | +€4,523 | +186% |
| Gross operating margin | 9900 | €10,125 | €13,231 | +€3,105 | +30.7% |
| Operating profit (loss) | 9901 | €5,365 | €3,836 | -€1,529 | -28.5% |
| Financial income | 75/76B | €239 | €461 | +€222 | +93.0% |
| Recurring financial income | 75 | €239 | €461 | +€222 | +93.0% |
| Financial charges | 65/66B | €450 | €646 | +€196 | +43.6% |
| Recurring financial charges | 65 | €450 | €646 | +€196 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €5,154 | €3,651 | -€1,503 | -29.2% |
| Profit (loss) for the period | 9904 | €5,154 | €3,651 | -€1,503 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,154 | €3,651 | -€1,503 | -29.2% |
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 30 October 2026 via checked.be.