HAPPY LIFETIME: 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 LIFETIME
Largest movements
- Intangible fixed assets +€16,175
up €16,175 (+79.6%), from €20,325 to €36,500
- Cash -€13,423
down €13,423 (-44.1%), from €30,428 to €17,005
mainly Investment in fixed assets (net) (-€26,775) and Trade debts (-€10,340)
- Receivables within one year -€1,961
down €1,961 (-10.8%), from €18,098 to €16,137
of which Other amounts receivable: -€6,825
- Trade debts -€10,340
down €10,340 (-58.1%), from €17,801 to €7,462
- Other debts +€5,627
up €5,627 (+2,080%), from €270 to €5,897
- Profit (loss) carried forward +€5,349
up €5,349 (+25.7%), from €20,779 to €26,128
- Gross operating margin +€8,554
up €8,554 (+106%), from €8,063 to €16,617
- Depreciation +€2,154
up €2,154 (+25.5%), from €8,446 to €10,600
- Financial charges -€665
down €665 (-76.7%), from €867 to €202
- Taxes -€575
down €575 (-100%), from €575 to €0
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 | €68,851 | €69,642 | +€791 | +1.1% |
| Fixed assets | 21/28 | €20,325 | €36,500 | +€16,175 | +79.6% |
| Intangible fixed assets | 21 | €20,325 | €36,500 | +€16,175 | +79.6% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €48,526 | €33,142 | -€15,384 | -31.7% |
| Amounts receivable within one year | 40/41 | €18,098 | €16,137 | -€1,961 | -10.8% |
| Trade receivables | 40 | €11,265 | €16,129 | +€4,864 | +43.2% |
| Other amounts receivable | 41 | €6,833 | €8 | -€6,825 | -99.9% |
| Cash at bank and in hand | 54/58 | €30,428 | €17,005 | -€13,423 | -44.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,851 | €69,642 | +€791 | +1.1% |
| Equity | 10/15 | €50,779 | €56,128 | +€5,349 | +10.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,779 | €26,128 | +€5,349 | +25.7% |
| Amounts payable | 17/49 | €18,072 | €13,514 | -€4,558 | -25.2% |
| Amounts payable within one year | 42/48 | €18,072 | €13,514 | -€4,558 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,801 | €7,462 | -€10,340 | -58.1% |
| Suppliers | 440/4 | €17,801 | €7,462 | -€10,340 | -58.1% |
| Taxes, remuneration and social security | 45 | €0 | €155 | +€155 | |
| Taxes | 450/3 | €0 | €155 | +€155 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €270 | €5,897 | +€5,627 | +2,080% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,446 | €10,600 | +€2,154 | +25.5% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €8,063 | €16,617 | +€8,554 | +106% |
| Operating profit (loss) | 9901 | -€834 | €5,551 | +€6,386 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €867 | €202 | -€665 | -76.7% |
| Recurring financial charges | 65 | €867 | €202 | -€665 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,692 | €5,349 | +€7,041 | |
| Income taxes | 67/77 | €575 | €0 | -€575 | -100% |
| Profit (loss) for the period | 9904 | -€2,266 | €5,349 | +€7,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,266 | €5,349 | +€7,615 |
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 19 October 2026 via checked.be.