HABITERRA: 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.
HABITERRA
Largest movements
- Tangible fixed assets -€15,003
down €15,003 (-26.5%), from €56,535 to €41,531
- Intangible fixed assets +€3,827
up €3,827 (+155%), from €2,462 to €6,289
- Cash -€3,608
down €3,608 (-14.2%), from €25,447 to €21,838
mainly Debts after one year (-€11,460) and Net result for the year (-€7,475)
- Receivables within one year -€2,436
down €2,436 (-2.1%), from €115,319 to €112,883
of which Trade receivables: -€1,673
- Deferred charges and accrued income +€2,301
up €2,301 (+151%), from €1,527 to €3,828
- Debts after one year -€11,460
down €11,460 (-43.4%), from €26,425 to €14,965
- Reserves -€7,525
down €7,525 (-7.2%), from €104,440 to €96,914
of which Distributable reserves: -€5,665
- Tax, wage and social debts -€6,170
down €6,170 (-73.2%), from €8,433 to €2,263
- Trade debts +€5,882
up €5,882 (+35.5%), from €16,566 to €22,448
- Other debts +€2,366
up €2,366 (+19.4%), from €12,194 to €14,560
- Gross operating margin +€5,438
up €5,438 (+52.0%), from €10,463 to €15,901
- Other operating charges +€1,507
up €1,507 (+99.7%), from €1,512 to €3,020
- Financial charges -€857
down €857 (-33.3%), from €2,575 to €1,717
- Depreciation +€466
up €466 (+2.6%), from €18,046 to €18,512
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 | €201,289 | €186,369 | -€14,920 | -7.4% |
| Fixed assets | 21/28 | €58,996 | €47,820 | -€11,177 | -18.9% |
| Intangible fixed assets | 21 | €2,462 | €6,289 | +€3,827 | +155% |
| Tangible fixed assets | 22/27 | €56,535 | €41,531 | -€15,003 | -26.5% |
| Furniture and vehicles | 24 | €56,535 | €41,531 | -€15,003 | -26.5% |
| Current assets | 29/58 | €142,292 | €138,549 | -€3,743 | -2.6% |
| Amounts receivable within one year | 40/41 | €115,319 | €112,883 | -€2,436 | -2.1% |
| Trade receivables | 40 | €29,463 | €27,790 | -€1,673 | -5.7% |
| Other amounts receivable | 41 | €85,856 | €85,094 | -€763 | -0.9% |
| Cash at bank and in hand | 54/58 | €25,447 | €21,838 | -€3,608 | -14.2% |
| Deferred charges and accrued income | 490/1 | €1,527 | €3,828 | +€2,301 | +151% |
| Total equity and liabilities | 10/49 | €201,289 | €186,369 | -€14,920 | -7.4% |
| Equity | 10/15 | €122,990 | €115,514 | -€7,475 | -6.1% |
| Contributions | 10/11 | €18,550 | €18,600 | +€50 | +0.3% |
| Reserves | 13 | €104,440 | €96,914 | -€7,525 | -7.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €102,580 | €96,914 | -€5,665 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €78,299 | €70,855 | -€7,444 | -9.5% |
| Amounts payable after more than one year | 17 | €26,425 | €14,965 | -€11,460 | -43.4% |
| Financial debts | 170/4 | €26,425 | €14,965 | -€11,460 | -43.4% |
| Amounts payable within one year | 42/48 | €51,874 | €55,890 | +€4,016 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €11,024 | €11,460 | +€436 | +4.0% |
| Financial debts | 43 | €3,407 | €4,909 | +€1,502 | +44.1% |
| Other loans | 439 | €3,407 | €4,909 | +€1,502 | +44.1% |
| Trade debts | 44 | €16,566 | €22,448 | +€5,882 | +35.5% |
| Suppliers | 440/4 | €16,566 | €22,448 | +€5,882 | +35.5% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,433 | €2,263 | -€6,170 | -73.2% |
| Taxes | 450/3 | €8,433 | €2,263 | -€6,170 | -73.2% |
| Other amounts payable | 47/48 | €12,194 | €14,560 | +€2,366 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,046 | €18,512 | +€466 | +2.6% |
| Other operating charges | 640/8 | €1,512 | €3,020 | +€1,507 | +99.7% |
| Gross operating margin | 9900 | €10,463 | €15,901 | +€5,438 | +52.0% |
| Operating profit (loss) | 9901 | -€9,095 | -€5,631 | +€3,465 | +38.1% |
| Financial income | 75/76B | €16 | €65 | +€49 | +316% |
| Recurring financial income | 75 | €16 | €65 | +€49 | +316% |
| Financial charges | 65/66B | €2,575 | €1,717 | -€857 | -33.3% |
| Recurring financial charges | 65 | €2,575 | €1,717 | -€857 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,654 | -€7,283 | +€4,371 | +37.5% |
| Income taxes | 67/77 | €210 | €193 | -€17 | -8.3% |
| Profit (loss) for the period | 9904 | -€11,864 | -€7,475 | +€4,389 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,864 | -€7,475 | +€4,389 | +37.0% |
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.