Haply: 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.
Haply
Largest movements
- Cash -€78,847
down €78,847 (-82.6%), from €95,442 to €16,596
mainly Contributions, distributions and other (-€90,000) and Net result for the year (-€32,781)
- Current investments +€6,764
up €6,764 (+3.4%), from €198,850 to €205,614
- Receivables within one year +€4,809
up €4,809 (+273%), from €1,760 to €6,569
of which Other amounts receivable: +€5,252
- Reserves -€122,781
down €122,781 (-47.7%), from €257,543 to €134,763
- Other debts +€57,985
up €57,985 (+176%), from €33,029 to €91,015
- Tax, wage and social debts -€4,776
down €4,776 (-61.0%), from €7,825 to €3,049
- Gross operating margin -€140,452
down €140,452, from €109,262 to -€31,190
- Taxes -€30,449
down €30,449 (-99.6%), from €30,585 to €136
- Financial charges +€1,142
up €1,142 (+740%), from €154 to €1,296
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 | €300,713 | €230,212 | -€70,501 | -23.4% |
| Fixed assets | 21/28 | €2,685 | €1,258 | -€1,427 | -53.2% |
| Tangible fixed assets | 22/27 | €2,685 | €1,258 | -€1,427 | -53.2% |
| Plant, machinery and equipment | 23 | €858 | €591 | -€267 | -31.1% |
| Furniture and vehicles | 24 | €1,827 | €667 | -€1,160 | -63.5% |
| Current assets | 29/58 | €298,028 | €228,954 | -€69,074 | -23.2% |
| Amounts receivable within one year | 40/41 | €1,760 | €6,569 | +€4,809 | +273% |
| Trade receivables | 40 | €894 | €451 | -€443 | -49.6% |
| Other amounts receivable | 41 | €866 | €6,118 | +€5,252 | +606% |
| Current investments | 50/53 | €198,850 | €205,614 | +€6,764 | +3.4% |
| Cash at bank and in hand | 54/58 | €95,442 | €16,596 | -€78,847 | -82.6% |
| Deferred charges and accrued income | 490/1 | €1,976 | €175 | -€1,801 | -91.1% |
| Total equity and liabilities | 10/49 | €300,713 | €230,212 | -€70,501 | -23.4% |
| Equity | 10/15 | €258,543 | €135,763 | -€122,781 | -47.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €257,543 | €134,763 | -€122,781 | -47.7% |
| Distributable reserves | 133 | €257,543 | €134,763 | -€122,781 | -47.7% |
| Amounts payable | 17/49 | €42,170 | €94,449 | +€52,279 | +124% |
| Amounts payable within one year | 42/48 | €41,911 | €94,415 | +€52,504 | +125% |
| Trade debts | 44 | €1,056 | €351 | -€706 | -66.8% |
| Suppliers | 440/4 | €1,056 | €351 | -€706 | -66.8% |
| Taxes, remuneration and social security | 45 | €7,825 | €3,049 | -€4,776 | -61.0% |
| Taxes | 450/3 | €7,825 | €3,049 | -€4,776 | -61.0% |
| Other amounts payable | 47/48 | €33,029 | €91,015 | +€57,985 | +176% |
| Accrued charges and deferred income | 492/3 | €260 | €35 | -€225 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,205 | €1,427 | -€778 | -35.3% |
| Other operating charges | 640/8 | €897 | €684 | -€213 | -23.8% |
| Gross operating margin | 9900 | €109,262 | -€31,190 | -€140,452 | |
| Operating profit (loss) | 9901 | €106,160 | -€33,301 | -€139,460 | |
| Financial income | 75/76B | €2,823 | €1,953 | -€870 | -30.8% |
| Recurring financial income | 75 | €2,823 | €1,953 | -€870 | -30.8% |
| Financial charges | 65/66B | €154 | €1,296 | +€1,142 | +740% |
| Recurring financial charges | 65 | €154 | €1,296 | +€1,142 | +740% |
| Profit (loss) for the period before taxes | 9903 | €108,829 | -€32,644 | -€141,473 | |
| Income taxes | 67/77 | €30,585 | €136 | -€30,449 | -99.6% |
| Profit (loss) for the period | 9904 | €78,244 | -€32,781 | -€111,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,244 | -€32,781 | -€111,024 |
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 20 October 2026 via checked.be.