HAPPY DRIVE: 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 DRIVE
Largest movements
- Tangible fixed assets +€24,572
up €24,572 (+113%), from €21,722 to €46,294
- Receivables within one year +€20,307
up €20,307 (+487%), from €4,167 to €24,474
of which Trade receivables: +€19,100
- Profit (loss) carried forward +€27,679
up €27,679 (+414%), from €6,687 to €34,366
- Tax, wage and social debts +€12,290
up €12,290 (+431%), from €2,853 to €15,142
of which Taxes: +€7,635
- Trade debts +€4,223
up €4,223 (+12.4%), from €33,969 to €38,192
- Turnover +€73,372
up €73,372 (+155%), from €47,199 to €120,571
- Purchases and services +€45,399
up €45,399 (+138%), from €32,889 to €78,287
- Gross operating margin +€29,376
up €29,376 (+205%), from €14,311 to €43,686
- Taxes +€5,248
up €5,248 (+314%), from €1,672 to €6,920
- Depreciation +€1,667
up €1,667 (+47.0%), from €3,550 to €5,217
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 | €43,508 | €87,700 | +€44,191 | +102% |
| Fixed assets | 21/28 | €21,722 | €46,294 | +€24,572 | +113% |
| Tangible fixed assets | 22/27 | €21,722 | €46,294 | +€24,572 | +113% |
| Furniture and vehicles | 24 | €21,722 | €46,294 | +€24,572 | +113% |
| Current assets | 29/58 | €21,786 | €41,405 | +€19,619 | +90.1% |
| Amounts receivable within one year | 40/41 | €4,167 | €24,474 | +€20,307 | +487% |
| Trade receivables | 40 | - | €19,100 | +€19,100 | |
| Other amounts receivable | 41 | €4,167 | €5,374 | +€1,207 | +29.0% |
| Cash at bank and in hand | 54/58 | €17,154 | €16,932 | -€222 | -1.3% |
| Deferred charges and accrued income | 490/1 | €466 | - | -€466 | |
| Total equity and liabilities | 10/49 | €43,508 | €87,700 | +€44,191 | +102% |
| Equity | 10/15 | €6,687 | €34,366 | +€27,679 | +414% |
| Profit (loss) carried forward | 14 | €6,687 | €34,366 | +€27,679 | +414% |
| Amounts payable | 17/49 | €36,821 | €53,334 | +€16,513 | +44.8% |
| Amounts payable within one year | 42/48 | €36,821 | €53,334 | +€16,513 | +44.8% |
| Trade debts | 44 | €33,969 | €38,192 | +€4,223 | +12.4% |
| Suppliers | 440/4 | €33,969 | €38,192 | +€4,223 | +12.4% |
| Taxes, remuneration and social security | 45 | €2,853 | €15,142 | +€12,290 | +431% |
| Taxes | 450/3 | €2,652 | €10,287 | +€7,635 | +288% |
| Remuneration and social security | 454/9 | €201 | €4,856 | +€4,655 | +2,321% |
| Turnover | 70 | €47,199 | €120,571 | +€73,372 | +155% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,889 | €78,287 | +€45,399 | +138% |
| Remuneration, social security and pensions | 62 | €947 | €2,148 | +€1,201 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,550 | €5,217 | +€1,667 | +47.0% |
| Other operating charges | 640/8 | €1,446 | €1,646 | +€201 | +13.9% |
| Gross operating margin | 9900 | €14,311 | €43,686 | +€29,376 | +205% |
| Operating profit (loss) | 9901 | €8,368 | €34,675 | +€26,307 | +314% |
| Financial charges | 65/66B | €9 | €77 | +€68 | +745% |
| Recurring financial charges | 65 | €9 | €77 | +€68 | +745% |
| Profit (loss) for the period before taxes | 9903 | €8,359 | €34,598 | +€26,239 | +314% |
| Income taxes | 67/77 | €1,672 | €6,920 | +€5,248 | +314% |
| Profit (loss) for the period | 9904 | €6,687 | €27,679 | +€20,991 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €6,687 | €27,679 | +€20,991 | +314% |
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.