J.P. HABETS: 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.
J.P. HABETS
Largest movements
- Stocks and contracts -€18,587
down €18,587 (-16.8%), from €110,344 to €91,757
- Cash +€16,924
up €16,924 (+78.5%), from €21,567 to €38,491
mainly Stocks and contracts (+€18,587) and Tax, wage and social debts (+€2,865)
- Receivables within one year +€7,106
up €7,106 (+34,394%), from €21 to €7,127
- Tax, wage and social debts +€2,865
up €2,865 (+2,876%), from €100 to €2,964
- Profit (loss) carried forward +€2,355
up €2,355 (+5.6%), from -€42,401 to -€40,046
- Gross operating margin -€854
down €854 (-23.4%), from €3,654 to €2,799
- Other operating charges -€812
down €812 (-84.4%), from €963 to €150
- Financial charges -€100
down €100 (-40.4%), from €247 to €147
of which Non-recurring financial charges: -€75
- Depreciation -€78
down €78 (-25.0%), from €313 to €235
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 | €132,166 | €137,374 | +€5,208 | +3.9% |
| Fixed assets | 21/28 | €235 | - | -€235 | |
| Tangible fixed assets | 22/27 | €235 | - | -€235 | |
| Plant, machinery and equipment | 23 | €235 | - | -€235 | |
| Current assets | 29/58 | €131,931 | €137,374 | +€5,443 | +4.1% |
| Stocks and contracts in progress | 3 | €110,344 | €91,757 | -€18,587 | -16.8% |
| Stocks | 30/36 | €110,344 | €91,757 | -€18,587 | -16.8% |
| Amounts receivable within one year | 40/41 | €21 | €7,127 | +€7,106 | +34,394% |
| Trade receivables | 40 | €21 | €7,127 | +€7,106 | +34,394% |
| Cash at bank and in hand | 54/58 | €21,567 | €38,491 | +€16,924 | +78.5% |
| Total equity and liabilities | 10/49 | €132,166 | €137,374 | +€5,208 | +3.9% |
| Equity | 10/15 | €109,846 | €112,202 | +€2,355 | +2.1% |
| Contributions | 10/11 | €136,000 | €136,000 | = | 0.0% |
| Reserves | 13 | €16,248 | €16,248 | = | 0.0% |
| Distributable reserves | 133 | €16,248 | €16,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,401 | -€40,046 | +€2,355 | +5.6% |
| Amounts payable | 17/49 | €22,320 | €25,173 | +€2,853 | +12.8% |
| Amounts payable within one year | 42/48 | €22,320 | €25,173 | +€2,853 | +12.8% |
| Trade debts | 44 | €895 | €981 | +€86 | +9.7% |
| Suppliers | 440/4 | €895 | €981 | +€86 | +9.7% |
| Taxes, remuneration and social security | 45 | €100 | €2,964 | +€2,865 | +2,876% |
| Taxes | 450/3 | €100 | €2,964 | +€2,865 | +2,876% |
| Other amounts payable | 47/48 | €21,326 | €21,227 | -€98 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €235 | -€78 | -25.0% |
| Other operating charges | 640/8 | €963 | €150 | -€812 | -84.4% |
| Gross operating margin | 9900 | €3,654 | €2,799 | -€854 | -23.4% |
| Operating profit (loss) | 9901 | €2,378 | €2,414 | +€36 | +1.5% |
| Financial income | 75/76B | €120 | €88 | -€31 | -26.2% |
| Recurring financial income | 75 | €120 | €88 | -€31 | -26.2% |
| Financial charges | 65/66B | €247 | €147 | -€100 | -40.4% |
| Recurring financial charges | 65 | €172 | €147 | -€25 | -14.4% |
| Non-recurring financial charges | 66B | €75 | - | -€75 | |
| Profit (loss) for the period before taxes | 9903 | €2,251 | €2,355 | +€105 | +4.7% |
| Profit (loss) for the period | 9904 | €2,251 | €2,355 | +€105 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,251 | €2,355 | +€105 | +4.7% |
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 31 October 2026 via checked.be.