HAPPY@HOME: 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@HOME
Largest movements
- Current investments +€74,947
up €74,947 (+61.2%), from €122,482 to €197,429
- Cash +€39,671
up €39,671 (+59.9%), from €66,199 to €105,870
mainly Net result for the year (+€107,959) and Other debts (+€38,999)
- Receivables within one year +€23,931
up €23,931 (+1,920%), from €1,246 to €25,177
of which Trade receivables: +€25,157
- Reserves +€75,437
up €75,437 (+17.6%), from €427,606 to €503,044
of which Distributable reserves: +€75,437
- Other debts +€38,999
up €38,999 (+388%), from €10,058 to €49,057
- Tax, wage and social debts +€23,222
up €23,222 (+327%), from €7,100 to €30,321
- Gross operating margin +€66,127
up €66,127 (+65.6%), from €100,764 to €166,891
- Taxes +€20,881
up €20,881 (+65.1%), from €32,100 to €52,981
- Other operating charges +€4,175
up €4,175 (+1,260%), from €331 to €4,506
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 | €465,436 | €603,195 | +€137,759 | +29.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,441 | €1,627 | -€814 | -33.3% |
| Tangible fixed assets | 22/27 | €2,441 | €1,627 | -€814 | -33.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,441 | €1,627 | -€814 | -33.3% |
| Current assets | 29/58 | €462,996 | €601,568 | +€138,572 | +29.9% |
| Amounts receivable after more than one year | 29 | €272,616 | €272,616 | = | 0.0% |
| Trade receivables | 290 | €272,616 | €272,616 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,246 | €25,177 | +€23,931 | +1,920% |
| Trade receivables | 40 | - | €25,157 | +€25,157 | |
| Other amounts receivable | 41 | €1,246 | €20 | -€1,226 | -98.4% |
| Current investments | 50/53 | €122,482 | €197,429 | +€74,947 | +61.2% |
| Cash at bank and in hand | 54/58 | €66,199 | €105,870 | +€39,671 | +59.9% |
| Deferred charges and accrued income | 490/1 | €453 | €476 | +€23 | +5.0% |
| Total equity and liabilities | 10/49 | €465,436 | €603,195 | +€137,759 | +29.6% |
| Equity | 10/15 | €446,206 | €521,644 | +€75,437 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €427,606 | €503,044 | +€75,437 | +17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €425,746 | €501,184 | +€75,437 | +17.7% |
| Amounts payable | 17/49 | €19,230 | €81,552 | +€62,322 | +324% |
| Amounts payable within one year | 42/48 | €19,230 | €81,552 | +€62,322 | +324% |
| Trade debts | 44 | €2,073 | €2,174 | +€101 | +4.9% |
| Suppliers | 440/4 | €2,073 | €2,174 | +€101 | +4.9% |
| Taxes, remuneration and social security | 45 | €7,100 | €30,321 | +€23,222 | +327% |
| Taxes | 450/3 | €7,100 | €30,321 | +€23,222 | +327% |
| Other amounts payable | 47/48 | €10,058 | €49,057 | +€38,999 | +388% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €814 | = | 0.0% |
| Other operating charges | 640/8 | €331 | €4,506 | +€4,175 | +1,260% |
| Gross operating margin | 9900 | €100,764 | €166,891 | +€66,127 | +65.6% |
| Operating profit (loss) | 9901 | €99,619 | €161,571 | +€61,952 | +62.2% |
| Financial income | 75/76B | €396 | €204 | -€192 | -48.6% |
| Recurring financial income | 75 | €396 | €204 | -€192 | -48.6% |
| Financial charges | 65/66B | €226 | €835 | +€609 | +269% |
| Recurring financial charges | 65 | €226 | €835 | +€609 | +269% |
| Profit (loss) for the period before taxes | 9903 | €99,789 | €160,940 | +€61,151 | +61.3% |
| Income taxes | 67/77 | €32,100 | €52,981 | +€20,881 | +65.1% |
| Profit (loss) for the period | 9904 | €67,689 | €107,959 | +€40,270 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,689 | €107,959 | +€40,270 | +59.5% |
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 26 October 2026 via checked.be.