HABIKO: 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.
HABIKO
Largest movements
- Receivables within one year -€18,820
down €18,820 (-46.8%), from €40,220 to €21,400
- Cash +€8,102
up €8,102 (+84.2%), from €9,617 to €17,719
mainly Receivables within one year (+€18,820) and Net result for the year (+€14,620)
- Tangible fixed assets -€2,286
down €2,286 (-2.8%), from €82,897 to €80,610
of which Land and buildings: -€1,721
- Reserves -€9,380
down €9,380 (-45.1%), from €20,818 to €11,438
- Debts after one year -€5,573
down €5,573 (-10.6%), from €52,361 to €46,787
- Other debts +€5,407
up €5,407 (+27.2%), from €19,844 to €25,251
- Tax, wage and social debts -€2,427
down €2,427 (-12.2%), from €19,868 to €17,442
of which Remuneration and social security: -€2,534
- Gross operating margin +€2,327
up €2,327 (+10.3%), from €22,628 to €24,956
- Financial charges +€1,140
up €1,140 (+65.1%), from €1,752 to €2,892
- Other operating charges +€480
new in 2025: €480
- Taxes +€432
up €432 (+10.2%), from €4,246 to €4,678
- Depreciation -€316
down €316 (-12.1%), from €2,602 to €2,286
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 | €132,734 | €119,729 | -€13,005 | -9.8% |
| Fixed assets | 21/28 | €82,897 | €80,610 | -€2,286 | -2.8% |
| Tangible fixed assets | 22/27 | €82,897 | €80,610 | -€2,286 | -2.8% |
| Land and buildings | 22 | €82,331 | €80,610 | -€1,721 | -2.1% |
| Furniture and vehicles | 24 | €565 | - | -€565 | |
| Current assets | 29/58 | €49,837 | €39,119 | -€10,718 | -21.5% |
| Amounts receivable within one year | 40/41 | €40,220 | €21,400 | -€18,820 | -46.8% |
| Trade receivables | 40 | €40,220 | €21,400 | -€18,820 | -46.8% |
| Cash at bank and in hand | 54/58 | €9,617 | €17,719 | +€8,102 | +84.2% |
| Total equity and liabilities | 10/49 | €132,734 | €119,729 | -€13,005 | -9.8% |
| Equity | 10/15 | €33,568 | €24,188 | -€9,380 | -27.9% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Reserves | 13 | €20,818 | €11,438 | -€9,380 | -45.1% |
| Distributable reserves | 133 | €20,818 | €11,438 | -€9,380 | -45.1% |
| Amounts payable | 17/49 | €99,166 | €95,541 | -€3,625 | -3.7% |
| Amounts payable after more than one year | 17 | €52,361 | €46,787 | -€5,573 | -10.6% |
| Financial debts | 170/4 | €52,361 | €46,787 | -€5,573 | -10.6% |
| Amounts payable within one year | 42/48 | €46,805 | €48,754 | +€1,949 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €5,473 | €5,573 | +€100 | +1.8% |
| Trade debts | 44 | €1,620 | €488 | -€1,132 | -69.9% |
| Suppliers | 440/4 | €1,620 | €488 | -€1,132 | -69.9% |
| Taxes, remuneration and social security | 45 | €19,868 | €17,442 | -€2,427 | -12.2% |
| Taxes | 450/3 | €17,335 | €17,442 | +€107 | +0.6% |
| Remuneration and social security | 454/9 | €2,534 | - | -€2,534 | |
| Other amounts payable | 47/48 | €19,844 | €25,251 | +€5,407 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,602 | €2,286 | -€316 | -12.1% |
| Other operating charges | 640/8 | - | €480 | +€480 | |
| Gross operating margin | 9900 | €22,628 | €24,956 | +€2,327 | +10.3% |
| Operating profit (loss) | 9901 | €20,026 | €22,189 | +€2,163 | +10.8% |
| Financial charges | 65/66B | €1,752 | €2,892 | +€1,140 | +65.1% |
| Recurring financial charges | 65 | €1,752 | €2,892 | +€1,140 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €18,274 | €19,298 | +€1,024 | +5.6% |
| Income taxes | 67/77 | €4,246 | €4,678 | +€432 | +10.2% |
| Profit (loss) for the period | 9904 | €14,028 | €14,620 | +€592 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,028 | €14,620 | +€592 | +4.2% |
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 14 October 2026 via checked.be.