HAPPY KIDZ: what changed
HAPPY KIDZ
Largest movements
- Current investments +€51,423
up €51,423 (+9.3%), from €550,000 to €601,423
- Receivables within one year +€24,904
up €24,904 (+200%), from €12,481 to €37,386
of which Other amounts receivable: +€24,690
- Tangible fixed assets -€19,189
down €19,189 (-28.4%), from €67,575 to €48,386
of which Furniture and vehicles: -€13,942
- Other debts +€109,280
up €109,280 (+299%), from €36,572 to €145,851
- Reserves -€59,455
down €59,455 (-10.8%), from €552,823 to €493,368
- Tax, wage and social debts +€16,634
up €16,634 (+33.3%), from €49,889 to €66,522
of which Remuneration and social security: +€21,191
- Staff costs +€32,851
up €32,851 (+19.1%), from €172,143 to €204,994
- Taxes -€15,659
down €15,659 (-25.4%), from €61,718 to €46,059
- Gross operating margin -€6,333
down €6,333 (-1.6%), from €386,812 to €380,480
- Other operating charges +€5,728
up €5,728 (+179%), from €3,206 to €8,934
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €651,887 | €713,253 | +€61,366 | +9.4% |
| Fixed assets | 21/28 | €67,675 | €48,486 | -€19,189 | -28.4% |
| Tangible fixed assets | 22/27 | €67,575 | €48,386 | -€19,189 | -28.4% |
| Land and buildings | 22 | €25,502 | €20,455 | -€5,047 | -19.8% |
| Plant, machinery and equipment | 23 | €804 | €604 | -€200 | -24.9% |
| Furniture and vehicles | 24 | €41,269 | €27,328 | -€13,942 | -33.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €584,213 | €664,767 | +€80,554 | +13.8% |
| Amounts receivable within one year | 40/41 | €12,481 | €37,386 | +€24,904 | +200% |
| Trade receivables | 40 | - | €215 | +€215 | |
| Other amounts receivable | 41 | €12,481 | €37,171 | +€24,690 | +198% |
| Current investments | 50/53 | €550,000 | €601,423 | +€51,423 | +9.3% |
| Cash at bank and in hand | 54/58 | €21,522 | €25,820 | +€4,298 | +20.0% |
| Deferred charges and accrued income | 490/1 | €210 | €138 | -€72 | -34.2% |
| Total equity and liabilities | 10/49 | €651,887 | €713,253 | +€61,366 | +9.4% |
| Equity | 10/15 | €555,323 | €495,868 | -€59,455 | -10.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €552,823 | €493,368 | -€59,455 | -10.8% |
| Distributable reserves | 133 | €552,823 | €493,368 | -€59,455 | -10.8% |
| Amounts payable | 17/49 | €96,564 | €217,385 | +€120,821 | +125% |
| Amounts payable within one year | 42/48 | €96,564 | €217,385 | +€120,821 | +125% |
| Trade debts | 44 | €10,104 | €5,011 | -€5,093 | -50.4% |
| Suppliers | 440/4 | €10,104 | €5,011 | -€5,093 | -50.4% |
| Taxes, remuneration and social security | 45 | €49,889 | €66,522 | +€16,634 | +33.3% |
| Taxes | 450/3 | €29,261 | €24,704 | -€4,557 | -15.6% |
| Remuneration and social security | 454/9 | €20,628 | €41,818 | +€21,191 | +103% |
| Other amounts payable | 47/48 | €36,572 | €145,851 | +€109,280 | +299% |
| Remuneration, social security and pensions | 62 | €172,143 | €204,994 | +€32,851 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,711 | €19,153 | +€2,442 | +14.6% |
| Other operating charges | 640/8 | €3,206 | €8,934 | +€5,728 | +179% |
| Gross operating margin | 9900 | €386,812 | €380,480 | -€6,333 | -1.6% |
| Operating profit (loss) | 9901 | €194,753 | €147,399 | -€47,354 | -24.3% |
| Financial income | 75/76B | €7,589 | €5,364 | -€2,225 | -29.3% |
| Recurring financial income | 75 | €7,589 | €5,364 | -€2,225 | -29.3% |
| Financial charges | 65/66B | €147 | €144 | -€2 | -1.6% |
| Recurring financial charges | 65 | €147 | €144 | -€2 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €202,195 | €152,618 | -€49,577 | -24.5% |
| Income taxes | 67/77 | €61,718 | €46,059 | -€15,659 | -25.4% |
| Profit (loss) for the period | 9904 | €140,477 | €106,559 | -€33,918 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €140,477 | €106,559 | -€33,918 | -24.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.