Happy Affairs: 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.
Happy Affairs
Largest movements
- Cash +€23,569
up €23,569 (+33.3%), from €70,813 to €94,382
mainly Net result for the year (+€27,385) and Tax, wage and social debts (+€3,894)
- Receivables within one year +€6,050
up €6,050 (+18,748%), from €32 to €6,082
of which Trade receivables: +€6,050
- Tangible fixed assets +€1,648
new in 2025: €1,648
- Reserves +€26,759
up €26,759 (+1,070%), from €2,500 to €29,259
of which Distributable reserves: +€29,259
- Tax, wage and social debts +€3,894
up €3,894 (+154%), from €2,529 to €6,423
- Gross operating margin +€13,352
up €13,352 (+52.5%), from €25,440 to €38,792
- Taxes +€12,265
new in 2025: €12,265
- Financial income +€670
up €670 (+95.8%), from €699 to €1,369
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 | €105,992 | €137,375 | +€31,383 | +29.6% |
| Fixed assets | 21/28 | - | €1,648 | +€1,648 | |
| Tangible fixed assets | 22/27 | - | €1,648 | +€1,648 | |
| Furniture and vehicles | 24 | - | €1,648 | +€1,648 | |
| Current assets | 29/58 | €105,992 | €135,727 | +€29,735 | +28.1% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Trade receivables | 290 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32 | €6,082 | +€6,050 | +18,748% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €32 | €32 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,813 | €94,382 | +€23,569 | +33.3% |
| Deferred charges and accrued income | 490/1 | €147 | €263 | +€116 | +78.4% |
| Total equity and liabilities | 10/49 | €105,992 | €137,375 | +€31,383 | +29.6% |
| Equity | 10/15 | €101,874 | €129,259 | +€27,385 | +26.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €29,259 | +€26,759 | +1,070% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100% |
| Reserves not available under the articles | 1311 | €2,500 | €0 | -€2,500 | -100% |
| Distributable reserves | 133 | - | €29,259 | +€29,259 | |
| Profit (loss) carried forward | 14 | -€626 | €0 | +€626 | |
| Amounts payable | 17/49 | €4,119 | €8,116 | +€3,998 | +97.1% |
| Amounts payable within one year | 42/48 | €4,119 | €8,116 | +€3,998 | +97.1% |
| Trade debts | 44 | €630 | €734 | +€104 | +16.5% |
| Suppliers | 440/4 | €630 | €734 | +€104 | +16.5% |
| Taxes, remuneration and social security | 45 | €2,529 | €6,423 | +€3,894 | +154% |
| Taxes | 450/3 | €2,529 | €6,423 | +€3,894 | +154% |
| Other amounts payable | 47/48 | €959 | €959 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3 | +€3 | |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | €25,440 | €38,792 | +€13,352 | +52.5% |
| Operating profit (loss) | 9901 | €25,053 | €38,339 | +€13,286 | +53.0% |
| Financial income | 75/76B | €699 | €1,369 | +€670 | +95.8% |
| Recurring financial income | 75 | €699 | €1,369 | +€670 | +95.8% |
| Financial charges | 65/66B | €67 | €58 | -€8 | -12.7% |
| Recurring financial charges | 65 | €67 | €58 | -€8 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €25,685 | €39,650 | +€13,965 | +54.4% |
| Income taxes | 67/77 | - | €12,265 | +€12,265 | |
| Profit (loss) for the period | 9904 | €25,685 | €27,385 | +€1,700 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,685 | €27,385 | +€1,700 | +6.6% |
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 23 October 2026 via checked.be.