HAPPY DAYY: 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 DAYY
Largest movements
- Receivables within one year +€3,062
up €3,062 (+94.8%), from €3,232 to €6,294
of which Other amounts receivable: +€5,075
- Tangible fixed assets -€608
down €608 (-50.0%), from €1,215 to €608
- Profit (loss) carried forward +€8,343
up €8,343 (+38.3%), from -€21,808 to -€13,466
- Tax, wage and social debts -€3,137
down €3,137 (-37.3%), from €8,410 to €5,273
of which Remuneration and social security: -€3,544
- Trade debts -€2,115
down €2,115 (-37.7%), from €5,612 to €3,497
- Short-term financial debts -€433
down €433 (-86.1%), from €503 to €70
- Gross operating margin +€6,463
up €6,463 (+42.5%), from €15,191 to €21,654
- Other operating charges +€5,153
up €5,153 (+943%), from €547 to €5,700
- Staff costs -€4,733
down €4,733 (-41.7%), from €11,342 to €6,609
- Depreciation -€690
down €690 (-53.2%), from €1,298 to €608
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 | €26,524 | €29,181 | +€2,657 | +10.0% |
| Fixed assets | 21/28 | €1,215 | €608 | -€608 | -50.0% |
| Tangible fixed assets | 22/27 | €1,215 | €608 | -€608 | -50.0% |
| Furniture and vehicles | 24 | €1,215 | €608 | -€608 | -50.0% |
| Current assets | 29/58 | €25,308 | €28,573 | +€3,265 | +12.9% |
| Stocks and contracts in progress | 3 | €21,256 | €21,256 | = | 0.0% |
| Stocks | 30/36 | €21,256 | €21,256 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,232 | €6,294 | +€3,062 | +94.8% |
| Trade receivables | 40 | €2,013 | - | -€2,013 | |
| Other amounts receivable | 41 | €1,219 | €6,294 | +€5,075 | +416% |
| Cash at bank and in hand | 54/58 | €821 | €1,023 | +€203 | +24.7% |
| Total equity and liabilities | 10/49 | €26,524 | €29,181 | +€2,657 | +10.0% |
| Equity | 10/15 | -€4,658 | €3,684 | +€8,343 | |
| Contributions | 10/11 | €17,150 | €17,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,808 | -€13,466 | +€8,343 | +38.3% |
| Amounts payable | 17/49 | €31,182 | €25,497 | -€5,685 | -18.2% |
| Amounts payable after more than one year | 17 | €15,200 | €15,200 | = | 0.0% |
| Financial debts | 170/4 | €15,200 | €15,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,982 | €10,297 | -€5,685 | -35.6% |
| Financial debts | 43 | €503 | €70 | -€433 | -86.1% |
| Credit institutions | 430/8 | €503 | €70 | -€433 | -86.1% |
| Trade debts | 44 | €5,612 | €3,497 | -€2,115 | -37.7% |
| Suppliers | 440/4 | €5,612 | €3,497 | -€2,115 | -37.7% |
| Taxes, remuneration and social security | 45 | €8,410 | €5,273 | -€3,137 | -37.3% |
| Taxes | 450/3 | €92 | €499 | +€407 | +442% |
| Remuneration and social security | 454/9 | €8,318 | €4,774 | -€3,544 | -42.6% |
| Other amounts payable | 47/48 | €1,457 | €1,457 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,342 | €6,609 | -€4,733 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €608 | -€690 | -53.2% |
| Other operating charges | 640/8 | €547 | €5,700 | +€5,153 | +943% |
| Gross operating margin | 9900 | €15,191 | €21,654 | +€6,463 | +42.5% |
| Operating profit (loss) | 9901 | €2,005 | €8,738 | +€6,733 | +336% |
| Financial charges | 65/66B | €349 | €395 | +€46 | +13.1% |
| Recurring financial charges | 65 | €349 | €395 | +€46 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €1,656 | €8,343 | +€6,687 | +404% |
| Profit (loss) for the period | 9904 | €1,656 | €8,343 | +€6,687 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €1,656 | €8,343 | +€6,687 | +404% |
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 31 October 2026 via checked.be.