HAPPY HUMANS: 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 HUMANS
Largest movements
- Cash -€63,937
down €63,937 (-66.3%), from €96,395 to €32,458
mainly Net result for the year (-€41,201) and Contributions, distributions and other (-€27,138)
- Intangible fixed assets +€7,521
up €7,521 (+376%), from €2,001 to €9,522
- Tangible fixed assets -€3,018
down €3,018 (-28.3%), from €10,650 to €7,632
of which Furniture and vehicles: -€2,692
- Reserves -€68,339
down €68,339 (-42.6%), from €160,362 to €92,023
- Tax, wage and social debts +€16,297
up €16,297 (+137%), from €11,919 to €28,216
of which Remuneration and social security: +€15,796
- Trade debts -€14,689
down €14,689 (-29.5%), from €49,774 to €35,085
- Other debts +€5,987
up €5,987 (+28.3%), from €21,150 to €27,138
- Staff costs +€186,541
up €186,541 (+200%), from €93,043 to €279,584
- Gross operating margin +€31,515
up €31,515 (+14.4%), from €218,255 to €249,770
- Taxes -€25,705
down €25,705 (-98.8%), from €26,028 to €324
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 | €259,782 | €197,048 | -€62,734 | -24.1% |
| Fixed assets | 21/28 | €18,231 | €21,803 | +€3,573 | +19.6% |
| Intangible fixed assets | 21 | €2,001 | €9,522 | +€7,521 | +376% |
| Tangible fixed assets | 22/27 | €10,650 | €7,632 | -€3,018 | -28.3% |
| Plant, machinery and equipment | 23 | €1,467 | €1,141 | -€326 | -22.2% |
| Furniture and vehicles | 24 | €9,183 | €6,491 | -€2,692 | -29.3% |
| Financial fixed assets | 28 | €5,580 | €4,650 | -€930 | -16.7% |
| Current assets | 29/58 | €241,552 | €175,245 | -€66,307 | -27.5% |
| Amounts receivable within one year | 40/41 | €140,824 | €139,241 | -€1,583 | -1.1% |
| Trade receivables | 40 | €85,730 | €103,469 | +€17,739 | +20.7% |
| Other amounts receivable | 41 | €55,094 | €35,772 | -€19,322 | -35.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €96,395 | €32,458 | -€63,937 | -66.3% |
| Deferred charges and accrued income | 490/1 | €4,332 | €3,546 | -€786 | -18.1% |
| Total equity and liabilities | 10/49 | €259,782 | €197,048 | -€62,734 | -24.1% |
| Equity | 10/15 | €161,362 | €93,023 | -€68,339 | -42.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €160,362 | €92,023 | -€68,339 | -42.6% |
| Distributable reserves | 133 | €160,362 | €92,023 | -€68,339 | -42.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,421 | €104,026 | +€5,605 | +5.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €85,971 | €93,623 | +€7,653 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €1,747 | €0 | -€1,747 | -100% |
| Financial debts | 43 | €1,380 | €3,184 | +€1,804 | +131% |
| Credit institutions | 430/8 | €1,380 | €3,184 | +€1,804 | +131% |
| Trade debts | 44 | €49,774 | €35,085 | -€14,689 | -29.5% |
| Suppliers | 440/4 | €49,774 | €35,085 | -€14,689 | -29.5% |
| Taxes, remuneration and social security | 45 | €11,919 | €28,216 | +€16,297 | +137% |
| Taxes | 450/3 | €735 | €1,235 | +€500 | +68.1% |
| Remuneration and social security | 454/9 | €11,184 | €26,981 | +€15,796 | +141% |
| Other amounts payable | 47/48 | €21,150 | €27,138 | +€5,987 | +28.3% |
| Accrued charges and deferred income | 492/3 | €12,450 | €10,403 | -€2,048 | -16.4% |
| Remuneration, social security and pensions | 62 | €93,043 | €279,584 | +€186,541 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,594 | €7,982 | +€388 | +5.1% |
| Other operating charges | 640/8 | €1,058 | €838 | -€220 | -20.8% |
| Non-recurring operating charges | 66A | €5,881 | €0 | -€5,881 | -100% |
| Gross operating margin | 9900 | €218,255 | €249,770 | +€31,515 | +14.4% |
| Operating profit (loss) | 9901 | €110,680 | -€38,634 | -€149,313 | |
| Financial income | 75/76B | €174 | €361 | +€188 | +108% |
| Recurring financial income | 75 | €174 | €361 | +€188 | +108% |
| Financial charges | 65/66B | €2,636 | €2,606 | -€31 | -1.2% |
| Recurring financial charges | 65 | €2,636 | €2,606 | -€31 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €108,217 | -€40,878 | -€149,095 | |
| Income taxes | 67/77 | €26,028 | €324 | -€25,705 | -98.8% |
| Profit (loss) for the period | 9904 | €82,189 | -€41,201 | -€123,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,189 | -€41,201 | -€123,390 |
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 29 October 2026 via checked.be.