HAUBAN: 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.
HAUBAN
Largest movements
- Cash -€46,929
down €46,929 (-93.1%), from €50,385 to €3,456
mainly Receivables within one year (-€35,397) and Trade debts (-€11,512)
- Receivables within one year +€35,397
up €35,397 (+253.2%), from €13,982 to €49,379
of which Other amounts receivable: +€44,047
- Tangible fixed assets -€6,557
down €6,557 (-48.4%), from €13,541 to €6,984
- Trade debts -€11,512
down €11,512 (-78.7%), from €14,625 to €3,113
- Tax, wage and social debts -€5,513
down €5,513 (-98.7%), from €5,583 to €70
- Debts after one year -€5,495
down €5,495 (-85.4%), from €6,437 to €941
- Profit (loss) carried forward +€4,173
up €4,173 (+443.5%), from €941 to €5,115
- Gross operating margin -€28,202
down €28,202 (-67.8%), from €41,603 to €13,401
- Taxes -€6,568
down €6,568 (-67.4%), from €9,746 to €3,178
- Financial income +€1,205
up €1,205 (+1143.3%), from €105 to €1,310
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 | €78,421 | €60,330 | -€18,092 | -23.1% |
| Fixed assets | 21/28 | €13,774 | €7,217 | -€6,557 | -47.6% |
| Tangible fixed assets | 22/27 | €13,541 | €6,984 | -€6,557 | -48.4% |
| Furniture and vehicles | 24 | €13,541 | €6,984 | -€6,557 | -48.4% |
| Financial fixed assets | 28 | €233 | €233 | = | 0.0% |
| Current assets | 29/58 | €64,647 | €53,112 | -€11,535 | -17.8% |
| Amounts receivable within one year | 40/41 | €13,982 | €49,379 | +€35,397 | +253.2% |
| Trade receivables | 40 | €8,650 | - | -€8,650 | |
| Other amounts receivable | 41 | €5,332 | €49,379 | +€44,047 | +826.1% |
| Cash at bank and in hand | 54/58 | €50,385 | €3,456 | -€46,929 | -93.1% |
| Deferred charges and accrued income | 490/1 | €279 | €277 | -€2 | -0.8% |
| Total equity and liabilities | 10/49 | €78,421 | €60,330 | -€18,092 | -23.1% |
| Equity | 10/15 | €46,537 | €50,710 | +€4,173 | +9.0% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €29,483 | €29,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €483 | €483 | = | 0.0% |
| Reserves not available under the articles | 1311 | €483 | €483 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €941 | €5,115 | +€4,173 | +443.5% |
| Amounts payable | 17/49 | €31,884 | €9,619 | -€22,265 | -69.8% |
| Amounts payable after more than one year | 17 | €6,437 | €941 | -€5,495 | -85.4% |
| Financial debts | 170/4 | €6,437 | €941 | -€5,495 | -85.4% |
| Amounts payable within one year | 42/48 | €25,448 | €8,678 | -€16,770 | -65.9% |
| Current portion of amounts payable after more than one year | 42 | €5,240 | €5,495 | +€255 | +4.9% |
| Trade debts | 44 | €14,625 | €3,113 | -€11,512 | -78.7% |
| Suppliers | 440/4 | €14,625 | €3,113 | -€11,512 | -78.7% |
| Taxes, remuneration and social security | 45 | €5,583 | €70 | -€5,513 | -98.7% |
| Taxes | 450/3 | €5,583 | €70 | -€5,513 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,937 | €6,557 | -€380 | -5.5% |
| Other operating charges | 640/8 | €30 | €31 | +€2 | +5.1% |
| Gross operating margin | 9900 | €41,603 | €13,401 | -€28,202 | -67.8% |
| Operating profit (loss) | 9901 | €34,637 | €6,813 | -€27,824 | -80.3% |
| Financial income | 75/76B | €105 | €1,310 | +€1,205 | +1143.3% |
| Recurring financial income | 75 | €105 | €1,310 | +€1,205 | +1143.3% |
| Financial charges | 65/66B | €1,001 | €772 | -€229 | -22.9% |
| Recurring financial charges | 65 | €1,001 | €772 | -€229 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €33,742 | €7,352 | -€26,390 | -78.2% |
| Income taxes | 67/77 | €9,746 | €3,178 | -€6,568 | -67.4% |
| Profit (loss) for the period | 9904 | €23,996 | €4,173 | -€19,822 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,996 | €4,173 | -€19,822 | -82.6% |
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 3 October 2026 via checked.be.