HAPPY FEW COMMUNICATION: 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 FEW COMMUNICATION
Largest movements
- Receivables within one year +€17,163
up €17,163 (+23.2%), from €74,005 to €91,168
of which Other amounts receivable: +€12,877
- Tangible fixed assets -€9,042
down €9,042 (-46.0%), from €19,656 to €10,614
of which Furniture and vehicles: -€8,821
- Cash -€2,928
down €2,928 (-71.8%), from €4,077 to €1,149
- Trade debts +€14,879
up €14,879 (+29.2%), from €50,881 to €65,760
- Debts after one year -€9,733
down €9,733 (-70.0%), from €13,905 to €4,172
- Profit (loss) carried forward +€5,902
up €5,902, from -€1,803 to €4,099
- Tax, wage and social debts -€5,326
down €5,326 (-29.4%), from €18,132 to €12,806
of which Remuneration and social security: -€7,567
- Other debts -€3,833
no longer reported in 2024 (was €3,833)
- Gross operating margin +€20,553
up €20,553 (+177%), from €11,586 to €32,139
- Staff costs +€11,223
up €11,223 (+1,075%), from €1,044 to €12,268
- Other operating charges +€2,988
up €2,988 (+478%), from €626 to €3,613
- Taxes +€2,084
up €2,084 (+344%), from €607 to €2,691
- Financial charges +€1,808
up €1,808 (+105%), from €1,723 to €3,531
of which Non-recurring financial charges: +€1,664
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 | €100,747 | €105,781 | +€5,035 | +5.0% |
| Fixed assets | 21/28 | €22,506 | €13,464 | -€9,042 | -40.2% |
| Tangible fixed assets | 22/27 | €19,656 | €10,614 | -€9,042 | -46.0% |
| Furniture and vehicles | 24 | €18,882 | €10,061 | -€8,821 | -46.7% |
| Other tangible fixed assets | 26 | €775 | €554 | -€221 | -28.6% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €78,240 | €92,317 | +€14,077 | +18.0% |
| Amounts receivable within one year | 40/41 | €74,005 | €91,168 | +€17,163 | +23.2% |
| Trade receivables | 40 | €68,744 | €73,029 | +€4,286 | +6.2% |
| Other amounts receivable | 41 | €5,261 | €18,139 | +€12,877 | +245% |
| Cash at bank and in hand | 54/58 | €4,077 | €1,149 | -€2,928 | -71.8% |
| Deferred charges and accrued income | 490/1 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €100,747 | €105,781 | +€5,035 | +5.0% |
| Equity | 10/15 | €6,257 | €12,159 | +€5,902 | +94.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,803 | €4,099 | +€5,902 | |
| Amounts payable | 17/49 | €94,490 | €93,622 | -€867 | -0.9% |
| Amounts payable after more than one year | 17 | €13,905 | €4,172 | -€9,733 | -70.0% |
| Financial debts | 170/4 | €13,905 | €4,172 | -€9,733 | -70.0% |
| Amounts payable within one year | 42/48 | €80,585 | €89,433 | +€8,848 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €4,924 | €5,101 | +€177 | +3.6% |
| Financial debts | 43 | €2,815 | €5,765 | +€2,950 | +105% |
| Credit institutions | 430/8 | €2,815 | €5,765 | +€2,950 | +105% |
| Trade debts | 44 | €50,881 | €65,760 | +€14,879 | +29.2% |
| Suppliers | 440/4 | €50,881 | €65,760 | +€14,879 | +29.2% |
| Taxes, remuneration and social security | 45 | €18,132 | €12,806 | -€5,326 | -29.4% |
| Taxes | 450/3 | €8,926 | €11,167 | +€2,240 | +25.1% |
| Remuneration and social security | 454/9 | €9,206 | €1,639 | -€7,567 | -82.2% |
| Other amounts payable | 47/48 | €3,833 | - | -€3,833 | |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Remuneration, social security and pensions | 62 | €1,044 | €12,268 | +€11,223 | +1,075% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,366 | €5,867 | -€1,499 | -20.3% |
| Other operating charges | 640/8 | €626 | €3,613 | +€2,988 | +478% |
| Gross operating margin | 9900 | €11,586 | €32,139 | +€20,553 | +177% |
| Operating profit (loss) | 9901 | €2,550 | €10,391 | +€7,841 | +307% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,723 | €3,531 | +€1,808 | +105% |
| Recurring financial charges | 65 | €1,723 | €1,867 | +€144 | +8.3% |
| Non-recurring financial charges | 66B | - | €1,664 | +€1,664 | |
| Profit (loss) for the period before taxes | 9903 | €827 | €6,880 | +€6,052 | +731% |
| Income taxes | 67/77 | €607 | €2,691 | +€2,084 | +344% |
| Profit (loss) for the period | 9904 | €221 | €4,189 | +€3,968 | +1,798% |
| Profit (loss) for the period to be appropriated | 9905 | €221 | €4,189 | +€3,968 | +1,798% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.