HABS: 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.
HABS
Largest movements
- Tangible fixed assets -€21,089
down €21,089 (-3.7%), from €572,277 to €551,188
of which Land and buildings: -€17,242
- Debts after one year -€44,377
down €44,377 (-30.9%), from €143,446 to €99,069
- Other debts +€32,500
up €32,500 (+18.8%), from €172,757 to €205,257
- Profit (loss) carried forward -€9,878
down €9,878, from €6 to -€9,873
- Gross operating margin -€30,140
down €30,140 (-55.8%), from €53,983 to €23,843
- Taxes -€3,103
down €3,103 (-100%), from €3,103 to €0
- Financial charges -€1,878
down €1,878 (-19.8%), from €9,505 to €7,627
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 | €572,998 | €553,182 | -€19,815 | -3.5% |
| Fixed assets | 21/28 | €572,277 | €551,188 | -€21,089 | -3.7% |
| Tangible fixed assets | 22/27 | €572,277 | €551,188 | -€21,089 | -3.7% |
| Land and buildings | 22 | €551,143 | €533,900 | -€17,242 | -3.1% |
| Plant, machinery and equipment | 23 | €21,134 | €17,287 | -€3,847 | -18.2% |
| Current assets | 29/58 | €721 | €1,995 | +€1,274 | +177% |
| Cash at bank and in hand | 54/58 | €721 | €1,995 | +€1,274 | +177% |
| Total equity and liabilities | 10/49 | €572,998 | €553,182 | -€19,815 | -3.5% |
| Equity | 10/15 | €211,256 | €201,377 | -€9,878 | -4.7% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Reserves | 13 | €16,250 | €16,250 | = | 0.0% |
| Distributable reserves | 133 | €16,250 | €16,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6 | -€9,873 | -€9,878 | |
| Amounts payable | 17/49 | €361,742 | €351,805 | -€9,937 | -2.7% |
| Amounts payable after more than one year | 17 | €143,446 | €99,069 | -€44,377 | -30.9% |
| Financial debts | 170/4 | €143,446 | €99,069 | -€44,377 | -30.9% |
| Amounts payable within one year | 42/48 | €218,296 | €252,736 | +€34,440 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €42,437 | €44,377 | +€1,940 | +4.6% |
| Trade debts | 44 | €0 | €3,103 | +€3,103 | |
| Suppliers | 440/4 | €0 | €3,103 | +€3,103 | |
| Taxes, remuneration and social security | 45 | €3,103 | €0 | -€3,103 | -100% |
| Taxes | 450/3 | €3,103 | €0 | -€3,103 | -100% |
| Other amounts payable | 47/48 | €172,757 | €205,257 | +€32,500 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,089 | €21,089 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,855 | €5,006 | +€151 | +3.1% |
| Gross operating margin | 9900 | €53,983 | €23,843 | -€30,140 | -55.8% |
| Operating profit (loss) | 9901 | €28,039 | -€2,252 | -€30,291 | |
| Financial charges | 65/66B | €9,505 | €7,627 | -€1,878 | -19.8% |
| Recurring financial charges | 65 | €9,505 | €7,627 | -€1,878 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €18,534 | -€9,878 | -€28,412 | |
| Income taxes | 67/77 | €3,103 | €0 | -€3,103 | -100% |
| Profit (loss) for the period | 9904 | €15,431 | -€9,878 | -€25,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,431 | -€9,878 | -€25,310 |
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 15 October 2026 via checked.be.