HABIS: what changed
Two fiscal 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.
HABIS
Largest movements
- Tangible fixed assets -€7,218
down €7,218 (-3.4%), from €210,004 to €202,786
- Profit (loss) carried forward -€10,526
down €10,526 (-3.6%), from -€295,465 to -€305,991
- Other debts +€2,500
up €2,500 (+33.3%), from €7,500 to €10,000
- Gross operating margin +€2,296
up €2,296, from -€284 to €2,012
- Depreciation +€515
up €515 (+5.0%), from €10,202 to €10,717
- Financial charges +€134
up €134 (+297.8%), from €45 to €179
- Other operating charges +€49
up €49 (+3.1%), from €1,593 to €1,642
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 | €212,036 | €204,262 | -€7,774 | -3.7% |
| Fixed assets | 21/28 | €210,004 | €202,786 | -€7,218 | -3.4% |
| Tangible fixed assets | 22/27 | €210,004 | €202,786 | -€7,218 | -3.4% |
| Land and buildings | 22 | €210,004 | €202,786 | -€7,218 | -3.4% |
| Current assets | 29/58 | €2,032 | €1,476 | -€556 | -27.4% |
| Amounts receivable within one year | 40/41 | - | €1,476 | +€1,476 | |
| Other amounts receivable | 41 | - | €1,476 | +€1,476 | |
| Cash at bank and in hand | 54/58 | €2,032 | - | -€2,032 | |
| Total equity and liabilities | 10/49 | €212,036 | €204,262 | -€7,774 | -3.7% |
| Equity | 10/15 | €204,535 | €194,009 | -€10,526 | -5.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295,465 | -€305,991 | -€10,526 | -3.6% |
| Amounts payable | 17/49 | €7,501 | €10,253 | +€2,752 | +36.7% |
| Amounts payable within one year | 42/48 | €7,501 | €10,253 | +€2,752 | +36.7% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Other loans | 439 | €1 | - | -€1 | |
| Trade debts | 44 | - | €252 | +€252 | |
| Suppliers | 440/4 | - | €252 | +€252 | |
| Other amounts payable | 47/48 | €7,500 | €10,000 | +€2,500 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,202 | €10,717 | +€515 | +5.0% |
| Other operating charges | 640/8 | €1,593 | €1,642 | +€49 | +3.1% |
| Gross operating margin | 9900 | -€284 | €2,012 | +€2,296 | |
| Operating profit (loss) | 9901 | -€12,079 | -€10,347 | +€1,732 | +14.3% |
| Financial charges | 65/66B | €45 | €179 | +€134 | +297.8% |
| Recurring financial charges | 65 | €45 | €179 | +€134 | +297.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,124 | -€10,526 | +€1,598 | +13.2% |
| Profit (loss) for the period | 9904 | -€12,124 | -€10,526 | +€1,598 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,124 | -€10,526 | +€1,598 | +13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.