HAPPY FLOWER: 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 FLOWER
Largest movements
- Cash -€204,002
down €204,002 (-69.3%), from €294,310 to €90,308
mainly Other debts (-€214,047) and Contributions, distributions and other (-€83,370)
- Tangible fixed assets -€4,147
down €4,147 (-60.0%), from €6,908 to €2,762
of which Furniture and vehicles: -€4,098
- Other debts -€214,047
down €214,047 (-84.5%), from €253,329 to €39,282
- Tax, wage and social debts +€9,276
up €9,276 (+122%), from €7,617 to €16,893
- Gross operating margin -€14,351
down €14,351 (-10.8%), from €132,499 to €118,149
- Taxes -€3,488
down €3,488 (-10.7%), from €32,468 to €28,979
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 | €319,306 | €113,363 | -€205,942 | -64.5% |
| Fixed assets | 21/28 | €6,908 | €2,762 | -€4,147 | -60.0% |
| Tangible fixed assets | 22/27 | €6,908 | €2,762 | -€4,147 | -60.0% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €6,859 | €2,762 | -€4,098 | -59.7% |
| Current assets | 29/58 | €312,397 | €110,602 | -€201,796 | -64.6% |
| Stocks and contracts in progress | 3 | €6,270 | €5,276 | -€994 | -15.9% |
| Stocks | 30/36 | €6,270 | €5,276 | -€994 | -15.9% |
| Amounts receivable within one year | 40/41 | €11,714 | €14,142 | +€2,428 | +20.7% |
| Trade receivables | 40 | €11,714 | €13,121 | +€1,407 | +12.0% |
| Other amounts receivable | 41 | - | €1,021 | +€1,021 | |
| Cash at bank and in hand | 54/58 | €294,310 | €90,308 | -€204,002 | -69.3% |
| Deferred charges and accrued income | 490/1 | €103 | €876 | +€773 | +749% |
| Total equity and liabilities | 10/49 | €319,306 | €113,363 | -€205,942 | -64.5% |
| Equity | 10/15 | €45,000 | €45,000 | = | 0.0% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €274,306 | €68,363 | -€205,942 | -75.1% |
| Amounts payable within one year | 42/48 | €274,306 | €68,363 | -€205,942 | -75.1% |
| Trade debts | 44 | €11,595 | €12,189 | +€594 | +5.1% |
| Suppliers | 440/4 | €11,595 | €12,189 | +€594 | +5.1% |
| Advances received on contracts in progress | 46 | €1,765 | - | -€1,765 | |
| Taxes, remuneration and social security | 45 | €7,617 | €16,893 | +€9,276 | +122% |
| Taxes | 450/3 | €7,617 | €16,893 | +€9,276 | +122% |
| Other amounts payable | 47/48 | €253,329 | €39,282 | -€214,047 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €4,147 | -€184 | -4.3% |
| Other operating charges | 640/8 | €386 | €128 | -€258 | -66.9% |
| Gross operating margin | 9900 | €132,499 | €118,149 | -€14,351 | -10.8% |
| Operating profit (loss) | 9901 | €127,783 | €113,874 | -€13,909 | -10.9% |
| Financial income | 75/76B | €38 | €24 | -€14 | -37.1% |
| Recurring financial income | 75 | €38 | €24 | -€14 | -37.1% |
| Financial charges | 65/66B | €1,495 | €1,549 | +€54 | +3.6% |
| Recurring financial charges | 65 | €1,495 | €1,549 | +€54 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €126,326 | €112,349 | -€13,977 | -11.1% |
| Income taxes | 67/77 | €32,468 | €28,979 | -€3,488 | -10.7% |
| Profit (loss) for the period | 9904 | €93,859 | €83,370 | -€10,489 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,859 | €83,370 | -€10,489 | -11.2% |
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 24 October 2026 via checked.be.