HABITOIT: 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.
HABITOIT
Largest movements
- Tangible fixed assets +€103,712
up €103,712 (+55.8%), from €185,950 to €289,662
of which Land and buildings: +€173,308
- Cash -€49,607
down €49,607 (-71.4%), from €69,469 to €19,862
mainly Investment in fixed assets (net) (-€142,362) and Other debts (-€108,219)
- Receivables within one year +€21,797
up €21,797 (+21.4%), from €101,894 to €123,691
of which Trade receivables: +€14,355
- Deferred charges and accrued income +€10,079
up €10,079 (+222%), from €4,539 to €14,618
- Debts after one year +€176,144
up €176,144 (+854%), from €20,628 to €196,772
- Other debts -€108,219
down €108,219 (-78.7%), from €137,488 to €29,269
- Current portion of long-term debt +€18,266
up €18,266 (+129%), from €14,155 to €32,421
- Gross operating margin -€38,375
down €38,375 (-39.4%), from €97,480 to €59,105
- Financial income +€33,356
up €33,356 (+1,885%), from €1,770 to €35,126
of which Non-recurring financial income: +€35,055
- Other operating charges +€24,056
up €24,056 (+2,127%), from €1,131 to €25,187
- Staff costs -€13,880
down €13,880 (-35.4%), from €39,233 to €25,353
- Depreciation -€7,091
down €7,091 (-15.5%), from €45,741 to €38,650
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 | €381,987 | €467,968 | +€85,981 | +22.5% |
| Fixed assets | 21/28 | €186,085 | €289,797 | +€103,712 | +55.7% |
| Tangible fixed assets | 22/27 | €185,950 | €289,662 | +€103,712 | +55.8% |
| Land and buildings | 22 | - | €173,308 | +€173,308 | |
| Plant, machinery and equipment | 23 | €4,204 | €3,020 | -€1,184 | -28.2% |
| Furniture and vehicles | 24 | €181,746 | €113,334 | -€68,412 | -37.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €195,902 | €178,171 | -€17,731 | -9.1% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Contracts in progress | 37 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,894 | €123,691 | +€21,797 | +21.4% |
| Trade receivables | 40 | €93,295 | €107,650 | +€14,355 | +15.4% |
| Other amounts receivable | 41 | €8,599 | €16,041 | +€7,442 | +86.5% |
| Cash at bank and in hand | 54/58 | €69,469 | €19,862 | -€49,607 | -71.4% |
| Deferred charges and accrued income | 490/1 | €4,539 | €14,618 | +€10,079 | +222% |
| Total equity and liabilities | 10/49 | €381,987 | €467,968 | +€85,981 | +22.5% |
| Equity | 10/15 | €170,605 | €168,217 | -€2,388 | -1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,917 | €1,917 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €58 | €58 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,096 | €147,708 | -€2,388 | -1.6% |
| Amounts payable | 17/49 | €211,382 | €299,751 | +€88,369 | +41.8% |
| Amounts payable after more than one year | 17 | €20,628 | €196,772 | +€176,144 | +854% |
| Financial debts | 170/4 | €20,628 | €196,772 | +€176,144 | +854% |
| Amounts payable within one year | 42/48 | €190,754 | €102,979 | -€87,775 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €14,155 | €32,421 | +€18,266 | +129% |
| Trade debts | 44 | €2,922 | €7,416 | +€4,494 | +154% |
| Suppliers | 440/4 | €2,922 | €7,416 | +€4,494 | +154% |
| Advances received on contracts in progress | 46 | €32,487 | €32,486 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €3,702 | €1,387 | -€2,315 | -62.5% |
| Taxes | 450/3 | €2,196 | €665 | -€1,531 | -69.7% |
| Remuneration and social security | 454/9 | €1,506 | €722 | -€784 | -52.1% |
| Other amounts payable | 47/48 | €137,488 | €29,269 | -€108,219 | -78.7% |
| Non-recurring operating income | 76A | - | €1,239 | +€1,239 | |
| Remuneration, social security and pensions | 62 | €39,233 | €25,353 | -€13,880 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,741 | €38,650 | -€7,091 | -15.5% |
| Other operating charges | 640/8 | €1,131 | €25,187 | +€24,056 | +2,127% |
| Non-recurring operating charges | 66A | - | €17 | +€17 | |
| Gross operating margin | 9900 | €97,480 | €59,105 | -€38,375 | -39.4% |
| Operating profit (loss) | 9901 | €11,375 | -€30,102 | -€41,477 | |
| Financial income | 75/76B | €1,770 | €35,126 | +€33,356 | +1,885% |
| Recurring financial income | 75 | €1,770 | €71 | -€1,699 | -96.0% |
| Non-recurring financial income | 76B | - | €35,055 | +€35,055 | |
| Financial charges | 65/66B | €1,132 | €7,369 | +€6,237 | +551% |
| Recurring financial charges | 65 | €1,132 | €7,369 | +€6,237 | +551% |
| Profit (loss) for the period before taxes | 9903 | €12,013 | -€2,345 | -€14,358 | |
| Income taxes | 67/77 | €2,048 | €43 | -€2,005 | -97.9% |
| Profit (loss) for the period | 9904 | €9,965 | -€2,388 | -€12,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,965 | -€2,388 | -€12,353 |
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 28 October 2026 via checked.be.