Hap shop & go: 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.
Hap shop & go
Largest movements
- Tangible fixed assets +€31,789
up €31,789 (+84.1%), from €37,804 to €69,593
of which Furniture and vehicles: +€38,150
- Receivables within one year +€12,598
up €12,598 (+42.3%), from €29,773 to €42,370
of which Trade receivables: +€8,110
- Deferred charges and accrued income +€2,134
up €2,134 (+32.7%), from €6,529 to €8,664
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Debts after one year +€27,618
up €27,618 (+85.7%), from €32,212 to €59,830
- Profit (loss) carried forward +€10,405
up €10,405 (+83.3%), from -€12,496 to -€2,091
- Current portion of long-term debt +€8,514
up €8,514 (+108.2%), from €7,868 to €16,382
- Short-term financial debts -€8,023
down €8,023 (-94.0%), from €8,531 to €508
- Accrued charges and deferred income +€7,661
up €7,661 (+70.8%), from €10,820 to €18,482
- Gross operating margin +€6,005
up €6,005 (+34.1%), from €17,634 to €23,639
- Other operating charges -€669
down €669 (-46.6%), from €1,435 to €766
- Financial charges -€412
down €412 (-7.9%), from €5,192 to €4,780
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 | €80,848 | €125,644 | +€44,796 | +55.4% |
| Fixed assets | 21/28 | €39,304 | €69,593 | +€30,289 | +77.1% |
| Tangible fixed assets | 22/27 | €37,804 | €69,593 | +€31,789 | +84.1% |
| Plant, machinery and equipment | 23 | €16,060 | €15,520 | -€540 | -3.4% |
| Furniture and vehicles | 24 | €6,210 | €44,361 | +€38,150 | +614.3% |
| Other tangible fixed assets | 26 | €15,534 | €9,713 | -€5,821 | -37.5% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €41,544 | €56,050 | +€14,507 | +34.9% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,773 | €42,370 | +€12,598 | +42.3% |
| Trade receivables | 40 | €29,752 | €37,862 | +€8,110 | +27.3% |
| Other amounts receivable | 41 | €21 | €4,508 | +€4,487 | +21255.5% |
| Cash at bank and in hand | 54/58 | €242 | €16 | -€225 | -93.2% |
| Deferred charges and accrued income | 490/1 | €6,529 | €8,664 | +€2,134 | +32.7% |
| Total equity and liabilities | 10/49 | €80,848 | €125,644 | +€44,796 | +55.4% |
| Equity | 10/15 | -€9,496 | €909 | +€10,405 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,496 | -€2,091 | +€10,405 | +83.3% |
| Amounts payable | 17/49 | €90,344 | €124,735 | +€34,391 | +38.1% |
| Amounts payable after more than one year | 17 | €32,212 | €59,830 | +€27,618 | +85.7% |
| Financial debts | 170/4 | €32,212 | €59,830 | +€27,618 | +85.7% |
| Amounts payable within one year | 42/48 | €47,312 | €46,423 | -€888 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €7,868 | €16,382 | +€8,514 | +108.2% |
| Financial debts | 43 | €8,531 | €508 | -€8,023 | -94.0% |
| Credit institutions | 430/8 | €8,531 | €508 | -€8,023 | -94.0% |
| Trade debts | 44 | €20,461 | €17,977 | -€2,485 | -12.1% |
| Suppliers | 440/4 | €20,461 | €17,977 | -€2,485 | -12.1% |
| Taxes, remuneration and social security | 45 | €1,929 | - | -€1,929 | |
| Taxes | 450/3 | €1,929 | - | -€1,929 | |
| Other amounts payable | 47/48 | €8,522 | €11,557 | +€3,035 | +35.6% |
| Accrued charges and deferred income | 492/3 | €10,820 | €18,482 | +€7,661 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,601 | €7,694 | +€92 | +1.2% |
| Other operating charges | 640/8 | €1,435 | €766 | -€669 | -46.6% |
| Gross operating margin | 9900 | €17,634 | €23,639 | +€6,005 | +34.1% |
| Operating profit (loss) | 9901 | €8,599 | €15,179 | +€6,581 | +76.5% |
| Financial income | 75/76B | €0 | €5 | +€5 | +4445.5% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +4445.5% |
| Financial charges | 65/66B | €5,192 | €4,780 | -€412 | -7.9% |
| Recurring financial charges | 65 | €5,192 | €4,780 | -€412 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €3,407 | €10,405 | +€6,998 | +205.4% |
| Profit (loss) for the period | 9904 | €3,407 | €10,405 | +€6,998 | +205.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,407 | €10,405 | +€6,998 | +205.4% |
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 11 October 2026 via checked.be.