HABITAT JOSEFA: 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.
HABITAT JOSEFA
Largest movements
- Current investments -€340,000
no longer reported in 2025 (was €340,000)
- Cash +€151,632
up €151,632 (+279%), from €54,287 to €205,919
mainly Current investments (+€340,000) and Depreciation (+€32,869)
- Tangible fixed assets -€29,322
down €29,322 (-2.9%), from €1.0m to €991,770
of which Land and buildings: -€28,748
- Debts after one year -€220,344
down €220,344 (-42.2%), from €521,616 to €301,272
- Gross operating margin +€8,257
up €8,257 (+25.9%), from €31,902 to €40,159
- Financial income -€4,345
down €4,345 (-66.7%), from €6,517 to €2,172
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 | €1,419,378 | €1,202,478 | -€216,900 | -15.3% |
| Fixed assets | 21/28 | €1,021,093 | €991,770 | -€29,322 | -2.9% |
| Tangible fixed assets | 22/27 | €1,021,093 | €991,770 | -€29,322 | -2.9% |
| Land and buildings | 22 | €1,019,469 | €990,722 | -€28,748 | -2.8% |
| Furniture and vehicles | 24 | €354 | €178 | -€176 | -49.8% |
| Other tangible fixed assets | 26 | €1,269 | €871 | -€398 | -31.4% |
| Current assets | 29/58 | €398,285 | €210,708 | -€187,577 | -47.1% |
| Amounts receivable within one year | 40/41 | €1,955 | €2,607 | +€652 | +33.3% |
| Other amounts receivable | 41 | €1,955 | €2,607 | +€652 | +33.3% |
| Current investments | 50/53 | €340,000 | - | -€340,000 | |
| Cash at bank and in hand | 54/58 | €54,287 | €205,919 | +€151,632 | +279% |
| Deferred charges and accrued income | 490/1 | €2,043 | €2,181 | +€139 | +6.8% |
| Total equity and liabilities | 10/49 | €1,419,378 | €1,202,478 | -€216,900 | -15.3% |
| Equity | 10/15 | €871,373 | €874,157 | +€2,784 | +0.3% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,627 | -€25,843 | +€2,784 | +9.7% |
| Amounts payable | 17/49 | €548,004 | €328,320 | -€219,684 | -40.1% |
| Amounts payable after more than one year | 17 | €521,616 | €301,272 | -€220,344 | -42.2% |
| Financial debts | 170/4 | €521,616 | €301,272 | -€220,344 | -42.2% |
| Amounts payable within one year | 42/48 | €25,354 | €27,049 | +€1,695 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €20,041 | €20,344 | +€303 | +1.5% |
| Trade debts | 44 | €5,312 | €5,785 | +€472 | +8.9% |
| Suppliers | 440/4 | €5,312 | €5,785 | +€472 | +8.9% |
| Other amounts payable | 47/48 | - | €920 | +€920 | |
| Accrued charges and deferred income | 492/3 | €1,035 | - | -€1,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,626 | €32,869 | +€244 | +0.7% |
| Other operating charges | 640/8 | €3,864 | €3,844 | -€20 | -0.5% |
| Gross operating margin | 9900 | €31,902 | €40,159 | +€8,257 | +25.9% |
| Operating profit (loss) | 9901 | -€4,588 | €3,446 | +€8,033 | |
| Financial income | 75/76B | €6,517 | €2,172 | -€4,345 | -66.7% |
| Recurring financial income | 75 | €6,517 | €2,172 | -€4,345 | -66.7% |
| Financial charges | 65/66B | €3,143 | €2,834 | -€309 | -9.8% |
| Recurring financial charges | 65 | €3,143 | €2,834 | -€309 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,213 | €2,784 | +€3,997 | |
| Profit (loss) for the period | 9904 | -€1,213 | €2,784 | +€3,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,213 | €2,784 | +€3,997 |
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.