HAVE CUSTOMIZING: what changed
HAVE CUSTOMIZING
Largest movements
- Tangible fixed assets -€12,875
down €12,875 (-31.8%), from €40,488 to €27,613
of which Leasing and similar rights: -€11,019
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Cash +€3,854
up €3,854 (+29.9%), from €12,876 to €16,730
mainly Other debts (+€23,475) and Depreciation (+€16,488)
- Receivables within one year +€3,163
up €3,163 (+59.8%), from €5,286 to €8,449
- Reserves -€27,500
down €27,500 (-100%), from €27,500 to €0
- Other debts +€23,475
up €23,475 (+5,092%), from €461 to €23,936
- Debts after one year -€10,195
down €10,195 (-69.8%), from €14,598 to €4,404
- Trade debts +€2,230
up €2,230 (+199%), from €1,119 to €3,349
- Current portion of long-term debt -€2,060
down €2,060 (-17.9%), from €11,482 to €9,422
- Gross operating margin +€13,055
up €13,055 (+63.4%), from €20,575 to €33,629
- Taxes +€2,729
up €2,729 (+234%), from €1,167 to €3,896
- Other operating charges +€697
up €697 (+93.6%), from €745 to €1,442
- Financial charges -€400
down €400 (-28.9%), from €1,382 to €982
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,039 | €53,983 | -€16,056 | -22.9% |
| Fixed assets | 21/28 | €40,488 | €27,613 | -€12,875 | -31.8% |
| Tangible fixed assets | 22/27 | €40,488 | €27,613 | -€12,875 | -31.8% |
| Plant, machinery and equipment | 23 | €4,789 | €6,278 | +€1,489 | +31.1% |
| Furniture and vehicles | 24 | €9,149 | €6,118 | -€3,031 | -33.1% |
| Leasing and similar rights | 25 | €25,903 | €14,884 | -€11,019 | -42.5% |
| Other tangible fixed assets | 26 | €647 | €334 | -€313 | -48.3% |
| Current assets | 29/58 | €29,551 | €26,370 | -€3,181 | -10.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €5,286 | €8,449 | +€3,163 | +59.8% |
| Trade receivables | 40 | €5,286 | €8,449 | +€3,163 | +59.8% |
| Cash at bank and in hand | 54/58 | €12,876 | €16,730 | +€3,854 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,389 | €1,191 | -€198 | -14.2% |
| Total equity and liabilities | 10/49 | €70,039 | €53,983 | -€16,056 | -22.9% |
| Equity | 10/15 | €30,902 | €3,000 | -€27,902 | -90.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,500 | €0 | -€27,500 | -100% |
| Distributable reserves | 133 | €27,500 | €0 | -€27,500 | -100% |
| Profit (loss) carried forward | 14 | €402 | €0 | -€402 | -100% |
| Amounts payable | 17/49 | €39,136 | €50,983 | +€11,847 | +30.3% |
| Amounts payable after more than one year | 17 | €14,598 | €4,404 | -€10,195 | -69.8% |
| Financial debts | 170/4 | €14,598 | €4,404 | -€10,195 | -69.8% |
| Amounts payable within one year | 42/48 | €24,538 | €46,579 | +€22,041 | +89.8% |
| Current portion of amounts payable after more than one year | 42 | €11,482 | €9,422 | -€2,060 | -17.9% |
| Trade debts | 44 | €1,119 | €3,349 | +€2,230 | +199% |
| Suppliers | 440/4 | €1,119 | €3,349 | +€2,230 | +199% |
| Taxes, remuneration and social security | 45 | €11,477 | €9,873 | -€1,604 | -14.0% |
| Taxes | 450/3 | €11,477 | €9,873 | -€1,604 | -14.0% |
| Other amounts payable | 47/48 | €461 | €23,936 | +€23,475 | +5,092% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,663 | €16,488 | -€175 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €745 | €1,442 | +€697 | +93.6% |
| Gross operating margin | 9900 | €20,575 | €33,629 | +€13,055 | +63.4% |
| Operating profit (loss) | 9901 | €3,167 | €15,699 | +€12,532 | +396% |
| Financial income | 75/76B | €291 | €0 | -€291 | -100% |
| Recurring financial income | 75 | €291 | €0 | -€291 | -100% |
| Financial charges | 65/66B | €1,382 | €982 | -€400 | -28.9% |
| Recurring financial charges | 65 | €1,382 | €982 | -€400 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €2,076 | €14,717 | +€12,641 | +609% |
| Income taxes | 67/77 | €1,167 | €3,896 | +€2,729 | +234% |
| Profit (loss) for the period | 9904 | €909 | €10,821 | +€9,912 | +1,091% |
| Profit (loss) for the period to be appropriated | 9905 | €909 | €10,821 | +€9,912 | +1,091% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.