HAPPY IMMO: 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 IMMO
Largest movements
- Cash +€49,373
up €49,373 (+38.8%), from €127,147 to €176,520
mainly Net result for the year (+€42,059) and Receivables within one year (+€15,365)
- Deferred charges and accrued income +€15,684
up €15,684 (+338%), from €4,643 to €20,327
- Receivables within one year -€15,365
no longer reported in 2023 (was €15,365)
- Tangible fixed assets -€6,192
down €6,192 (-4.2%), from €147,603 to €141,411
- Profit (loss) carried forward +€42,059
up €42,059 (+22.9%), from €183,349 to €225,408
- Tax, wage and social debts +€9,249
up €9,249 (+84.6%), from €10,935 to €20,184
of which Taxes: +€5,735
- Trade debts -€8,192
down €8,192 (-38.2%), from €21,424 to €13,232
- Gross operating margin +€26,475
up €26,475 (+20.5%), from €129,163 to €155,638
- Taxes +€5,733
up €5,733 (+36.4%), from €15,745 to €21,478
- Staff costs +€4,044
up €4,044 (+6.4%), from €63,534 to €67,578
- Other operating charges +€2,011
up €2,011 (+13.5%), from €14,918 to €16,929
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,499 | €339,999 | +€43,500 | +14.7% |
| Fixed assets | 21/28 | €149,344 | €143,152 | -€6,192 | -4.1% |
| Tangible fixed assets | 22/27 | €147,603 | €141,411 | -€6,192 | -4.2% |
| Land and buildings | 22 | €147,603 | €141,411 | -€6,192 | -4.2% |
| Financial fixed assets | 28 | €1,741 | €1,741 | = | 0.0% |
| Current assets | 29/58 | €147,155 | €196,847 | +€49,692 | +33.8% |
| Amounts receivable within one year | 40/41 | €15,365 | - | -€15,365 | |
| Trade receivables | 40 | €15,365 | - | -€15,365 | |
| Cash at bank and in hand | 54/58 | €127,147 | €176,520 | +€49,373 | +38.8% |
| Deferred charges and accrued income | 490/1 | €4,643 | €20,327 | +€15,684 | +338% |
| Total equity and liabilities | 10/49 | €296,499 | €339,999 | +€43,500 | +14.7% |
| Equity | 10/15 | €261,394 | €303,453 | +€42,059 | +16.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €16,072 | €16,072 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,072 | €16,072 | = | 0.0% |
| Legal reserve | 130 | €16,072 | €16,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,349 | €225,408 | +€42,059 | +22.9% |
| Amounts payable | 17/49 | €35,105 | €36,546 | +€1,441 | +4.1% |
| Amounts payable within one year | 42/48 | €35,105 | €36,162 | +€1,057 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €2,029 | €2,029 | = | 0.0% |
| Trade debts | 44 | €21,424 | €13,232 | -€8,192 | -38.2% |
| Suppliers | 440/4 | €21,424 | €13,232 | -€8,192 | -38.2% |
| Taxes, remuneration and social security | 45 | €10,935 | €20,184 | +€9,249 | +84.6% |
| Taxes | 450/3 | €4,745 | €10,480 | +€5,735 | +121% |
| Remuneration and social security | 454/9 | €6,190 | €9,704 | +€3,514 | +56.8% |
| Other amounts payable | 47/48 | €717 | €717 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €384 | +€384 | |
| Remuneration, social security and pensions | 62 | €63,534 | €67,578 | +€4,044 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,350 | €6,192 | -€158 | -2.5% |
| Other operating charges | 640/8 | €14,918 | €16,929 | +€2,011 | +13.5% |
| Gross operating margin | 9900 | €129,163 | €155,638 | +€26,475 | +20.5% |
| Operating profit (loss) | 9901 | €44,361 | €64,939 | +€20,578 | +46.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,050 | €1,402 | +€352 | +33.5% |
| Recurring financial charges | 65 | €1,050 | €1,402 | +€352 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €43,313 | €63,537 | +€20,224 | +46.7% |
| Income taxes | 67/77 | €15,745 | €21,478 | +€5,733 | +36.4% |
| Profit (loss) for the period | 9904 | €27,568 | €42,059 | +€14,491 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,568 | €42,059 | +€14,491 | +52.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.