HAPPY FLORIDA: 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 FLORIDA
Largest movements
- Receivables within one year +€28,142
up €28,142 (+360%), from €7,825 to €35,967
of which Other amounts receivable: +€28,142
- Other debts +€30,500
up €30,500 (+2.0%), from €1.5m to €1.5m
- Financial charges +€252
new in 2025: €252
- Other operating charges +€62
up €62 (+16.1%), from €387 to €450
- Gross operating margin -€40
down €40 (-1.9%), from -€2,175 to -€2,215
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 | €1,508,338 | €1,536,321 | +€27,983 | +1.9% |
| Fixed assets | 21/28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €8,338 | €36,321 | +€27,983 | +336% |
| Amounts receivable within one year | 40/41 | €7,825 | €35,967 | +€28,142 | +360% |
| Trade receivables | 40 | €7,825 | €7,825 | = | 0.0% |
| Other amounts receivable | 41 | - | €28,142 | +€28,142 | |
| Cash at bank and in hand | 54/58 | €513 | €354 | -€159 | -31.0% |
| Total equity and liabilities | 10/49 | €1,508,338 | €1,536,321 | +€27,983 | +1.9% |
| Equity | 10/15 | €7,438 | €4,521 | -€2,917 | -39.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,562 | -€5,479 | -€2,917 | -114% |
| Amounts payable | 17/49 | €1,500,900 | €1,531,800 | +€30,900 | +2.1% |
| Amounts payable within one year | 42/48 | €1,500,900 | €1,531,800 | +€30,900 | +2.1% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €1,500,900 | €1,531,400 | +€30,500 | +2.0% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | -€2,175 | -€2,215 | -€40 | -1.9% |
| Operating profit (loss) | 9901 | -€2,562 | -€2,665 | -€103 | -4.0% |
| Financial charges | 65/66B | - | €252 | +€252 | |
| Recurring financial charges | 65 | - | €252 | +€252 | |
| Profit (loss) for the period before taxes | 9903 | -€2,562 | -€2,917 | -€355 | -13.8% |
| Profit (loss) for the period | 9904 | -€2,562 | -€2,917 | -€355 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,562 | -€2,917 | -€355 | -13.8% |
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 20 October 2026 via checked.be.