HAPPI SERVICES: what changed
Two fiscal 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.
HAPPI SERVICES
Largest movements
- Tangible fixed assets +€15,454
new in 2025: €15,454
of which Furniture and vehicles: +€13,904
- Receivables within one year +€12,988
new in 2025: €12,988
of which Trade receivables: +€8,036
- Financial fixed assets +€9,750
new in 2025: €9,750
- Cash -€3,000
no longer reported in 2025 (was €3,000)
mainly Investment in fixed assets (net) (-€28,950) and Net result for the year (-€20,414)
- Other debts +€47,909
new in 2025: €47,909
- Profit (loss) carried forward -€20,414
new in 2025: -€20,414
- Trade debts +€7,783
new in 2025: €7,783
- Other operating charges +€13,773
new in 2025: €13,773
- Depreciation +€3,746
new in 2025: €3,746
- Gross operating margin -€2,712
new in 2025: -€2,712
- Financial charges +€183
new in 2025: €183
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €3,000 | €38,278 | +€35,278 | +1175.9% |
| Fixed assets | 21/28 | - | €25,204 | +€25,204 | |
| Tangible fixed assets | 22/27 | - | €15,454 | +€15,454 | |
| Land and buildings | 22 | - | €1,550 | +€1,550 | |
| Furniture and vehicles | 24 | - | €13,904 | +€13,904 | |
| Financial fixed assets | 28 | - | €9,750 | +€9,750 | |
| Current assets | 29/58 | €3,000 | €13,074 | +€10,074 | +335.8% |
| Amounts receivable within one year | 40/41 | - | €12,988 | +€12,988 | |
| Trade receivables | 40 | - | €8,036 | +€8,036 | |
| Other amounts receivable | 41 | - | €4,952 | +€4,952 | |
| Current investments | 50/53 | - | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €3,000 | - | -€3,000 | |
| Total equity and liabilities | 10/49 | €3,000 | €38,278 | +€35,278 | +1175.9% |
| Equity | 10/15 | €3,000 | -€17,414 | -€20,414 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,414 | -€20,414 | |
| Amounts payable | 17/49 | - | €55,692 | +€55,692 | |
| Amounts payable within one year | 42/48 | - | €55,692 | +€55,692 | |
| Trade debts | 44 | - | €7,783 | +€7,783 | |
| Suppliers | 440/4 | - | €7,783 | +€7,783 | |
| Other amounts payable | 47/48 | - | €47,909 | +€47,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,746 | +€3,746 | |
| Other operating charges | 640/8 | - | €13,773 | +€13,773 | |
| Gross operating margin | 9900 | - | -€2,712 | -€2,712 | |
| Operating profit (loss) | 9901 | - | -€20,231 | -€20,231 | |
| Financial charges | 65/66B | - | €183 | +€183 | |
| Recurring financial charges | 65 | - | €183 | +€183 | |
| Profit (loss) for the period before taxes | 9903 | - | -€20,414 | -€20,414 | |
| Profit (loss) for the period | 9904 | - | -€20,414 | -€20,414 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€20,414 | -€20,414 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.