HABITIS: 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.
HABITIS
Largest movements
- Stocks and contracts -€2.0m
down €2.0m (-68.8%), from €2.9m to €918,672
- Tangible fixed assets -€156,874
down €156,874 (-24.5%), from €640,283 to €483,410
of which Other tangible fixed assets: -€146,746
- Deferred charges and accrued income -€51,411
down €51,411 (-89.8%), from €57,259 to €5,848
- Debts after one year -€2.3m
down €2.3m (-84.3%), from €2.7m to €428,980
- Current portion of long-term debt +€270,206
up €270,206 (+566.2%), from €47,719 to €317,925
- Short-term financial debts -€225,000
down €225,000 (-36.0%), from €625,000 to €400,000
- Gross operating margin +€93,342
up €93,342 (+83.4%), from €111,899 to €205,241
- Other operating charges +€31,080
up €31,080 (+241.7%), from €12,859 to €43,939
- Financial charges +€25,783
up €25,783 (+32.7%), from €78,800 to €104,583
- Taxes +€3,421
up €3,421 (+2452.0%), from €140 to €3,561
- Depreciation -€3,421
down €3,421 (-7.6%), from €44,905 to €41,484
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 | €3,663,365 | €1,424,466 | -€2.2m | -61.1% |
| Fixed assets | 21/28 | €644,993 | €483,570 | -€161,422 | -25.0% |
| Tangible fixed assets | 22/27 | €640,283 | €483,410 | -€156,874 | -24.5% |
| Furniture and vehicles | 24 | €25,813 | €15,685 | -€10,128 | -39.2% |
| Other tangible fixed assets | 26 | €614,470 | €467,724 | -€146,746 | -23.9% |
| Financial fixed assets | 28 | €4,710 | €161 | -€4,549 | -96.6% |
| Current assets | 29/58 | €3,018,372 | €940,895 | -€2.1m | -68.8% |
| Stocks and contracts in progress | 3 | €2,944,062 | €918,672 | -€2.0m | -68.8% |
| Stocks | 30/36 | €2,944,062 | €918,672 | -€2.0m | -68.8% |
| Amounts receivable within one year | 40/41 | €1,109 | €2,362 | +€1,253 | +113.0% |
| Trade receivables | 40 | €1,109 | €2,362 | +€1,253 | +113.0% |
| Cash at bank and in hand | 54/58 | €15,943 | €14,013 | -€1,929 | -12.1% |
| Deferred charges and accrued income | 490/1 | €57,259 | €5,848 | -€51,411 | -89.8% |
| Total equity and liabilities | 10/49 | €3,663,365 | €1,424,466 | -€2.2m | -61.1% |
| Equity | 10/15 | €170,486 | €182,402 | +€11,916 | +7.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €116,000 | €107,402 | -€8,598 | -7.4% |
| Distributable reserves | 133 | €116,000 | €107,402 | -€8,598 | -7.4% |
| Profit (loss) carried forward | 14 | -€20,514 | €0 | +€20,514 | |
| Amounts payable | 17/49 | €3,492,880 | €1,242,064 | -€2.3m | -64.4% |
| Amounts payable after more than one year | 17 | €2,727,926 | €428,980 | -€2.3m | -84.3% |
| Financial debts | 170/4 | €2,727,926 | €428,980 | -€2.3m | -84.3% |
| Amounts payable within one year | 42/48 | €744,703 | €792,801 | +€48,097 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €47,719 | €317,925 | +€270,206 | +566.2% |
| Financial debts | 43 | €625,000 | €400,000 | -€225,000 | -36.0% |
| Credit institutions | 430/8 | €625,000 | €400,000 | -€225,000 | -36.0% |
| Trade debts | 44 | €16,433 | €24,265 | +€7,832 | +47.7% |
| Suppliers | 440/4 | €16,433 | €24,265 | +€7,832 | +47.7% |
| Taxes, remuneration and social security | 45 | €2,199 | €3,561 | +€1,362 | +61.9% |
| Taxes | 450/3 | €2,199 | €3,561 | +€1,362 | +61.9% |
| Other amounts payable | 47/48 | €53,353 | €47,051 | -€6,302 | -11.8% |
| Accrued charges and deferred income | 492/3 | €20,250 | €20,283 | +€33 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,905 | €41,484 | -€3,421 | -7.6% |
| Other operating charges | 640/8 | €12,859 | €43,939 | +€31,080 | +241.7% |
| Gross operating margin | 9900 | €111,899 | €205,241 | +€93,342 | +83.4% |
| Operating profit (loss) | 9901 | €54,136 | €119,818 | +€65,683 | +121.3% |
| Financial income | 75/76B | €5 | €242 | +€237 | +4995.8% |
| Recurring financial income | 75 | €5 | €242 | +€237 | +4995.8% |
| Financial charges | 65/66B | €78,800 | €104,583 | +€25,783 | +32.7% |
| Recurring financial charges | 65 | €78,800 | €104,583 | +€25,783 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,660 | €15,477 | +€40,137 | |
| Income taxes | 67/77 | €140 | €3,561 | +€3,421 | +2452.0% |
| Profit (loss) for the period | 9904 | -€24,799 | €11,916 | +€36,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,799 | €11,916 | +€36,716 |
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 30 September 2026 via checked.be.