HAPPY BURGER: 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 BURGER
Largest movements
- Receivables within one year -€202,147
down €202,147 (-88.4%), from €228,617 to €26,469
of which Trade receivables: -€200,230
- Tangible fixed assets -€6,279
down €6,279 (-53.6%), from €11,708 to €5,429
of which Plant, machinery and equipment: -€4,282
- Advances received -€190,070
down €190,070 (-90.1%), from €210,918 to €20,848
- Profit (loss) carried forward -€33,752
down €33,752 (-59.2%), from -€57,035 to -€90,787
- Tax, wage and social debts +€10,850
up €10,850 (+358%), from €3,034 to €13,884
of which Remuneration and social security: +€6,254
- Other debts +€8,204
up €8,204 (+15.3%), from €53,538 to €61,743
- Staff costs -€44,402
down €44,402 (-64.6%), from €68,697 to €24,295
- Gross operating margin -€39,200
down €39,200 (-65.3%), from €60,018 to €20,817
- Other operating charges +€5,077
up €5,077 (+396%), from €1,283 to €6,360
- Depreciation -€4,279
down €4,279 (-50.8%), from €8,421 to €4,143
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,198 | €41,202 | -€204,996 | -83.3% |
| Fixed assets | 21/28 | €11,708 | €5,429 | -€6,279 | -53.6% |
| Tangible fixed assets | 22/27 | €11,708 | €5,429 | -€6,279 | -53.6% |
| Plant, machinery and equipment | 23 | €8,342 | €4,060 | -€4,282 | -51.3% |
| Furniture and vehicles | 24 | €3,366 | €1,368 | -€1,998 | -59.3% |
| Current assets | 29/58 | €234,490 | €35,773 | -€198,716 | -84.7% |
| Stocks and contracts in progress | 3 | - | €1,500 | +€1,500 | |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €228,617 | €26,469 | -€202,147 | -88.4% |
| Trade receivables | 40 | €225,230 | €25,000 | -€200,230 | -88.9% |
| Other amounts receivable | 41 | €3,386 | €1,469 | -€1,917 | -56.6% |
| Cash at bank and in hand | 54/58 | €4,854 | €6,702 | +€1,848 | +38.1% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,102 | +€83 | +8.2% |
| Total equity and liabilities | 10/49 | €246,198 | €41,202 | -€204,996 | -83.3% |
| Equity | 10/15 | -€38,435 | -€72,187 | -€33,752 | -87.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,035 | -€90,787 | -€33,752 | -59.2% |
| Amounts payable | 17/49 | €284,632 | €113,389 | -€171,244 | -60.2% |
| Amounts payable within one year | 42/48 | €283,044 | €113,389 | -€169,656 | -59.9% |
| Trade debts | 44 | €15,554 | €16,914 | +€1,360 | +8.7% |
| Suppliers | 440/4 | €15,554 | €16,914 | +€1,360 | +8.7% |
| Advances received on contracts in progress | 46 | €210,918 | €20,848 | -€190,070 | -90.1% |
| Taxes, remuneration and social security | 45 | €3,034 | €13,884 | +€10,850 | +358% |
| Taxes | 450/3 | - | €4,596 | +€4,596 | |
| Remuneration and social security | 454/9 | €3,034 | €9,288 | +€6,254 | +206% |
| Other amounts payable | 47/48 | €53,538 | €61,743 | +€8,204 | +15.3% |
| Accrued charges and deferred income | 492/3 | €1,588 | - | -€1,588 | |
| Remuneration, social security and pensions | 62 | €68,697 | €24,295 | -€44,402 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,421 | €4,143 | -€4,279 | -50.8% |
| Other operating charges | 640/8 | €1,283 | €6,360 | +€5,077 | +396% |
| Gross operating margin | 9900 | €60,018 | €20,817 | -€39,200 | -65.3% |
| Operating profit (loss) | 9901 | -€18,384 | -€13,980 | +€4,404 | +24.0% |
| Financial income | 75/76B | €63 | €4 | -€59 | -93.2% |
| Recurring financial income | 75 | €63 | €4 | -€59 | -93.2% |
| Financial charges | 65/66B | €4 | €43 | +€39 | +1,042% |
| Recurring financial charges | 65 | €4 | €43 | +€39 | +1,042% |
| Profit (loss) for the period before taxes | 9903 | -€18,325 | -€14,019 | +€4,306 | +23.5% |
| Profit (loss) for the period | 9904 | -€18,325 | -€14,019 | +€4,306 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,325 | -€14,019 | +€4,306 | +23.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.