HaPi BusDev&Consult: 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.
HaPi BusDev&Consult
Largest movements
- Receivables within one year +€21,035
up €21,035 (+77.2%), from €27,263 to €48,298
of which Other amounts receivable: +€20,987
- Tangible fixed assets +€4,306
up €4,306 (+277.3%), from €1,552 to €5,858
- Deferred charges and accrued income -€1,284
down €1,284 (-64.9%), from €1,979 to €696
- Other debts +€40,200
new in 2025: €40,200
- Reserves -€16,746
down €16,746 (-88.3%), from €18,975 to €2,229
- Trade debts +€1,016
up €1,016 (+70.0%), from €1,453 to €2,469
- Gross operating margin +€32,009
up €32,009 (+4587.5%), from €698 to €32,706
- Taxes +€8,833
up €8,833 (+1939.7%), from €455 to €9,289
- Financial income -€984
down €984 (-100.0%), from €984 to €0
- Other operating charges +€788
up €788 (+591.4%), from €133 to €921
- Depreciation +€633
up €633 (+146.4%), from €433 to €1,066
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 | €31,433 | €55,856 | +€24,423 | +77.7% |
| Fixed assets | 21/28 | €1,552 | €6,108 | +€4,556 | +293.4% |
| Tangible fixed assets | 22/27 | €1,552 | €5,858 | +€4,306 | +277.3% |
| Furniture and vehicles | 24 | €1,552 | €5,858 | +€4,306 | +277.3% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €29,880 | €49,748 | +€19,868 | +66.5% |
| Amounts receivable within one year | 40/41 | €27,263 | €48,298 | +€21,035 | +77.2% |
| Trade receivables | 40 | €9,580 | €9,628 | +€48 | +0.5% |
| Other amounts receivable | 41 | €17,683 | €38,670 | +€20,987 | +118.7% |
| Cash at bank and in hand | 54/58 | €638 | €754 | +€116 | +18.2% |
| Deferred charges and accrued income | 490/1 | €1,979 | €696 | -€1,284 | -64.9% |
| Total equity and liabilities | 10/49 | €31,433 | €55,856 | +€24,423 | +77.7% |
| Equity | 10/15 | €21,975 | €5,229 | -€16,746 | -76.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,975 | €2,229 | -€16,746 | -88.3% |
| Distributable reserves | 133 | €18,975 | €2,229 | -€16,746 | -88.3% |
| Amounts payable | 17/49 | €9,458 | €50,627 | +€41,169 | +435.3% |
| Amounts payable within one year | 42/48 | €9,458 | €50,627 | +€41,169 | +435.3% |
| Trade debts | 44 | €1,453 | €2,469 | +€1,016 | +70.0% |
| Suppliers | 440/4 | €1,453 | €2,469 | +€1,016 | +70.0% |
| Taxes, remuneration and social security | 45 | €8,005 | €7,958 | -€47 | -0.6% |
| Taxes | 450/3 | €8,005 | €7,958 | -€47 | -0.6% |
| Other amounts payable | 47/48 | - | €40,200 | +€40,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €1,066 | +€633 | +146.4% |
| Other operating charges | 640/8 | €133 | €921 | +€788 | +591.4% |
| Gross operating margin | 9900 | €698 | €32,706 | +€32,009 | +4587.5% |
| Operating profit (loss) | 9901 | €132 | €30,719 | +€30,588 | +23188.2% |
| Financial income | 75/76B | €984 | €0 | -€984 | -100.0% |
| Recurring financial income | 75 | €984 | €0 | -€984 | -100.0% |
| Financial charges | 65/66B | €127 | €177 | +€50 | +39.2% |
| Recurring financial charges | 65 | €127 | €177 | +€50 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €989 | €30,543 | +€29,554 | +2987.7% |
| Income taxes | 67/77 | €455 | €9,289 | +€8,833 | +1939.7% |
| Profit (loss) for the period | 9904 | €534 | €21,254 | +€20,720 | +3881.8% |
| Profit (loss) for the period to be appropriated | 9905 | €534 | €21,254 | +€20,720 | +3881.8% |
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 10 October 2026 via checked.be.