HAVIT CONSULTING: what changed
HAVIT CONSULTING
Largest movements
- Current investments +€90,000
new in 2025: €90,000
- Tangible fixed assets +€59,436
up €59,436 (+20.7%), from €286,636 to €346,072
of which Furniture and vehicles: +€67,715
- Cash -€53,058
down €53,058 (-35.7%), from €148,698 to €95,640
mainly Current investments (-€90,000) and Investment in fixed assets (net) (-€75,603)
- Receivables within one year -€15,608
down €15,608 (-50.5%), from €30,928 to €15,320
of which Trade receivables: -€17,908
- Reserves +€62,168
up €62,168 (+22.9%), from €272,036 to €334,204
- Debts after one year +€9,126
up €9,126 (+5.9%), from €154,256 to €163,382
- Current portion of long-term debt +€7,646
up €7,646 (+79.0%), from €9,677 to €17,323
- Depreciation +€8,143
up €8,143 (+97.8%), from €8,324 to €16,467
- Gross operating margin +€7,539
up €7,539 (+7.0%), from €108,468 to €116,007
- Taxes +€3,997
up €3,997 (+30.0%), from €13,320 to €17,317
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 | €469,118 | €549,402 | +€80,284 | +17.1% |
| Fixed assets | 21/28 | €286,937 | €346,072 | +€59,135 | +20.6% |
| Tangible fixed assets | 22/27 | €286,636 | €346,072 | +€59,436 | +20.7% |
| Land and buildings | 22 | €282,585 | €274,673 | -€7,912 | -2.8% |
| Plant, machinery and equipment | 23 | €795 | €428 | -€367 | -46.2% |
| Furniture and vehicles | 24 | €3,256 | €70,971 | +€67,715 | +2,080% |
| Financial fixed assets | 28 | €301 | - | -€301 | |
| Current assets | 29/58 | €182,181 | €203,330 | +€21,148 | +11.6% |
| Stocks and contracts in progress | 3 | €1,848 | €1,848 | = | 0.0% |
| Stocks | 30/36 | €1,848 | €1,848 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,928 | €15,320 | -€15,608 | -50.5% |
| Trade receivables | 40 | €29,548 | €11,640 | -€17,908 | -60.6% |
| Other amounts receivable | 41 | €1,380 | €3,680 | +€2,300 | +167% |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €148,698 | €95,640 | -€53,058 | -35.7% |
| Deferred charges and accrued income | 490/1 | €707 | €522 | -€185 | -26.2% |
| Total equity and liabilities | 10/49 | €469,118 | €549,402 | +€80,284 | +17.1% |
| Equity | 10/15 | €290,636 | €352,804 | +€62,168 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,036 | €334,204 | +€62,168 | +22.9% |
| Distributable reserves | 133 | €272,036 | €334,204 | +€62,168 | +22.9% |
| Amounts payable | 17/49 | €178,482 | €196,598 | +€18,116 | +10.1% |
| Amounts payable after more than one year | 17 | €154,256 | €163,382 | +€9,126 | +5.9% |
| Financial debts | 170/4 | €154,256 | €163,382 | +€9,126 | +5.9% |
| Amounts payable within one year | 42/48 | €24,226 | €33,216 | +€8,989 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €9,677 | €17,323 | +€7,646 | +79.0% |
| Trade debts | 44 | €1 | €672 | +€670 | +45,282% |
| Suppliers | 440/4 | €1 | €672 | +€670 | +45,282% |
| Taxes, remuneration and social security | 45 | €14,045 | €12,409 | -€1,636 | -11.6% |
| Taxes | 450/3 | €14,045 | €12,409 | -€1,636 | -11.6% |
| Other amounts payable | 47/48 | €503 | €2,812 | +€2,309 | +459% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,324 | €16,467 | +€8,143 | +97.8% |
| Other operating charges | 640/8 | €1,942 | €1,425 | -€517 | -26.6% |
| Gross operating margin | 9900 | €108,468 | €116,007 | +€7,539 | +7.0% |
| Operating profit (loss) | 9901 | €98,202 | €98,115 | -€87 | -0.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €6,787 | €7,131 | +€345 | +5.1% |
| Recurring financial charges | 65 | €6,787 | €7,131 | +€345 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €91,416 | €90,986 | -€430 | -0.5% |
| Income taxes | 67/77 | €13,320 | €17,317 | +€3,997 | +30.0% |
| Profit (loss) for the period | 9904 | €78,096 | €73,668 | -€4,427 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,096 | €73,668 | -€4,427 | -5.7% |
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 8 November 2026 via checked.be.