HAPPY DAYZ: 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 DAYZ
Largest movements
- Cash +€627
up €627 (+18.2%), from €3,452 to €4,079
mainly Net result for the year (+€412) and Depreciation (+€267)
- Tangible fixed assets -€267
no longer reported in 2025 (was €267)
- Receivables within one year -€261
no longer reported in 2025 (was €261)
- Profit (loss) carried forward +€412
up €412 (+1.2%), from -€33,035 to -€32,623
- Other debts -€307
down €307 (-1.0%), from €30,361 to €30,054
- Gross operating margin +€144
up €144 (+13.3%), from €1,080 to €1,224
- Other operating charges +€112
up €112 (+29.0%), from €387 to €500
- Financial income -€40
no longer reported in 2025 (was €40)
- Depreciation -€24
down €24 (-8.3%), from €292 to €267
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 | €3,980 | €4,079 | +€99 | +2.5% |
| Fixed assets | 21/28 | €267 | - | -€267 | |
| Tangible fixed assets | 22/27 | €267 | - | -€267 | |
| Plant, machinery and equipment | 23 | €267 | - | -€267 | |
| Current assets | 29/58 | €3,713 | €4,079 | +€366 | +9.9% |
| Amounts receivable within one year | 40/41 | €261 | - | -€261 | |
| Trade receivables | 40 | €261 | - | -€261 | |
| Cash at bank and in hand | 54/58 | €3,452 | €4,079 | +€627 | +18.2% |
| Total equity and liabilities | 10/49 | €3,980 | €4,079 | +€99 | +2.5% |
| Equity | 10/15 | -€26,835 | -€26,423 | +€412 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,035 | -€32,623 | +€412 | +1.2% |
| Amounts payable | 17/49 | €30,816 | €30,502 | -€313 | -1.0% |
| Amounts payable within one year | 42/48 | €30,816 | €30,502 | -€313 | -1.0% |
| Taxes, remuneration and social security | 45 | €455 | €449 | -€6 | -1.4% |
| Taxes | 450/3 | €455 | €449 | -€6 | -1.4% |
| Other amounts payable | 47/48 | €30,361 | €30,054 | -€307 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €267 | -€24 | -8.3% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | €1,080 | €1,224 | +€144 | +13.3% |
| Operating profit (loss) | 9901 | €401 | €457 | +€56 | +14.0% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €396 | €412 | +€16 | +4.1% |
| Profit (loss) for the period | 9904 | €396 | €412 | +€16 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €396 | €412 | +€16 | +4.1% |
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.