HABRIPA: 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.
HABRIPA
Largest movements
- Tangible fixed assets -€14,546
down €14,546 (-3.6%), from €406,225 to €391,679
of which Land and buildings: -€14,207
- Cash +€10,734
up €10,734 (+110.2%), from €9,737 to €20,470
mainly Depreciation (+€14,546) and Net result for the year (+€11,910)
- Receivables within one year -€10,611
down €10,611 (-91.4%), from €11,611 to €1,000
- Debts after one year -€27,246
down €27,246 (-8.7%), from €311,774 to €284,528
- Other debts +€6,396
up €6,396 (+10.1%), from €63,592 to €69,988
- Tax, wage and social debts +€5,462
up €5,462 (+485.2%), from €1,126 to €6,588
- Financial charges -€6,731
down €6,731 (-44.8%), from €15,029 to €8,298
- Gross operating margin -€6,640
down €6,640 (-12.3%), from €54,057 to €47,417
- Taxes +€4,947
up €4,947 (+1038.1%), from €477 to €5,423
- Other operating charges +€2,402
up €2,402 (+49.7%), from €4,838 to €7,240
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 | €428,457 | €413,922 | -€14,535 | -3.4% |
| Fixed assets | 21/28 | €406,225 | €391,679 | -€14,546 | -3.6% |
| Tangible fixed assets | 22/27 | €406,225 | €391,679 | -€14,546 | -3.6% |
| Land and buildings | 22 | €405,250 | €391,043 | -€14,207 | -3.5% |
| Furniture and vehicles | 24 | €975 | €636 | -€339 | -34.8% |
| Current assets | 29/58 | €22,232 | €22,244 | +€11 | +0.1% |
| Amounts receivable within one year | 40/41 | €11,611 | €1,000 | -€10,611 | -91.4% |
| Other amounts receivable | 41 | €11,611 | €1,000 | -€10,611 | -91.4% |
| Cash at bank and in hand | 54/58 | €9,737 | €20,470 | +€10,734 | +110.2% |
| Deferred charges and accrued income | 490/1 | €884 | €773 | -€111 | -12.6% |
| Total equity and liabilities | 10/49 | €428,457 | €413,922 | -€14,535 | -3.4% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €407,997 | €393,462 | -€14,535 | -3.6% |
| Amounts payable after more than one year | 17 | €311,774 | €284,528 | -€27,246 | -8.7% |
| Financial debts | 170/4 | €311,774 | €284,528 | -€27,246 | -8.7% |
| Amounts payable within one year | 42/48 | €96,223 | €108,277 | +€12,053 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €26,996 | €29,505 | +€2,509 | +9.3% |
| Trade debts | 44 | €1,995 | €2,196 | +€202 | +10.1% |
| Suppliers | 440/4 | €1,995 | €2,071 | +€77 | +3.8% |
| Bills of exchange payable | 441 | - | €125 | +€125 | |
| Advances received on contracts in progress | 46 | €2,515 | - | -€2,515 | |
| Taxes, remuneration and social security | 45 | €1,126 | €6,588 | +€5,462 | +485.2% |
| Taxes | 450/3 | €1,126 | €6,588 | +€5,462 | +485.2% |
| Other amounts payable | 47/48 | €63,592 | €69,988 | +€6,396 | +10.1% |
| Accrued charges and deferred income | 492/3 | - | €658 | +€658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,391 | €14,546 | +€155 | +1.1% |
| Other operating charges | 640/8 | €4,838 | €7,240 | +€2,402 | +49.7% |
| Gross operating margin | 9900 | €54,057 | €47,417 | -€6,640 | -12.3% |
| Operating profit (loss) | 9901 | €34,829 | €25,631 | -€9,198 | -26.4% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €15,029 | €8,298 | -€6,731 | -44.8% |
| Recurring financial charges | 65 | €15,029 | €8,298 | -€6,731 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €19,807 | €17,334 | -€2,474 | -12.5% |
| Income taxes | 67/77 | €477 | €5,423 | +€4,947 | +1038.1% |
| Profit (loss) for the period | 9904 | €19,331 | €11,910 | -€7,421 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,331 | €11,910 | -€7,421 | -38.4% |
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 11 October 2026 via checked.be.