HABIT'art: 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.
HABIT'art
Largest movements
- Stocks and contracts -€783,658
down €783,658 (-100%), from €783,658 to €0
- Cash +€700,329
up €700,329 (+2,936%), from €23,856 to €724,185
mainly Stocks and contracts (+€783,658) and Tax, wage and social debts (+€38,144)
- Receivables within one year +€19,394
up €19,394 (+228%), from €8,503 to €27,898
of which Trade receivables: +€27,083
- Tangible fixed assets -€11,271
down €11,271 (-73.5%), from €15,342 to €4,070
- Profit (loss) carried forward -€114,510
down €114,510 (-370%), from -€30,914 to -€145,423
- Tax, wage and social debts +€38,144
up €38,144, from €0 to €38,144
- Gross operating margin -€121,300
down €121,300, from €22,867 to -€98,433
- Depreciation -€12,454
down €12,454 (-61.9%), from €20,110 to €7,656
- Other operating charges +€3,921
up €3,921 (+307%), from €1,278 to €5,199
- Financial charges +€2,075
up €2,075 (+181%), from €1,146 to €3,222
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 | €832,599 | €757,393 | -€75,207 | -9.0% |
| Fixed assets | 21/28 | €16,582 | €5,310 | -€11,271 | -68.0% |
| Tangible fixed assets | 22/27 | €15,342 | €4,070 | -€11,271 | -73.5% |
| Furniture and vehicles | 24 | €15,342 | €4,070 | -€11,271 | -73.5% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €816,018 | €752,082 | -€63,935 | -7.8% |
| Stocks and contracts in progress | 3 | €783,658 | €0 | -€783,658 | -100% |
| Stocks | 30/36 | €783,658 | €0 | -€783,658 | -100% |
| Amounts receivable within one year | 40/41 | €8,503 | €27,898 | +€19,394 | +228% |
| Trade receivables | 40 | €815 | €27,898 | +€27,083 | +3,323% |
| Other amounts receivable | 41 | €7,689 | €0 | -€7,689 | -100% |
| Cash at bank and in hand | 54/58 | €23,856 | €724,185 | +€700,329 | +2,936% |
| Total equity and liabilities | 10/49 | €832,599 | €757,393 | -€75,207 | -9.0% |
| Equity | 10/15 | €66,686 | -€47,823 | -€114,510 | |
| Contributions | 10/11 | €97,600 | €97,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,914 | -€145,423 | -€114,510 | -370% |
| Amounts payable | 17/49 | €765,913 | €805,216 | +€39,303 | +5.1% |
| Amounts payable within one year | 42/48 | €765,913 | €805,216 | +€39,303 | +5.1% |
| Trade debts | 44 | €6,872 | €4,290 | -€2,582 | -37.6% |
| Suppliers | 440/4 | €6,872 | €4,290 | -€2,582 | -37.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €38,144 | +€38,144 | |
| Taxes | 450/3 | €0 | €38,144 | +€38,144 | |
| Other amounts payable | 47/48 | €759,041 | €762,782 | +€3,741 | +0.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,110 | €7,656 | -€12,454 | -61.9% |
| Other operating charges | 640/8 | €1,278 | €5,199 | +€3,921 | +307% |
| Gross operating margin | 9900 | €22,867 | -€98,433 | -€121,300 | |
| Operating profit (loss) | 9901 | €1,478 | -€111,288 | -€112,766 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,146 | €3,222 | +€2,075 | +181% |
| Recurring financial charges | 65 | €1,146 | €3,222 | +€2,075 | +181% |
| Profit (loss) for the period before taxes | 9903 | €332 | -€114,510 | -€114,842 | |
| Profit (loss) for the period | 9904 | €332 | -€114,510 | -€114,842 | |
| Profit (loss) for the period to be appropriated | 9905 | €332 | -€114,510 | -€114,842 |
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 31 October 2026 via checked.be.