HAPPY PACK !: what changed
Two fiscal 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 PACK !
Largest movements
- Cash +€20,468
up €20,468 (+74.4%), from €27,500 to €47,967
mainly Net result for the year (+€20,489) and Tax, wage and social debts (+€5,737)
- Receivables within one year +€9,743
up €9,743 (+65.9%), from €14,784 to €24,527
of which Other amounts receivable: +€9,764
- Profit (loss) carried forward +€20,489
up €20,489 (+66.5%), from €30,806 to €51,296
- Tax, wage and social debts +€5,737
up €5,737 (+67.7%), from €8,478 to €14,215
- Other debts +€1,995
up €1,995, from €0 to €1,995
- Trade debts +€1,989
up €1,989, from €0 to €1,989
- Financial income +€527
up €527 (+97.9%), from €539 to €1,066
- Gross operating margin +€469
up €469 (+1.9%), from €25,164 to €25,633
- Financial charges +€435
up €435 (+262.5%), from €166 to €600
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.
Cash bridge derived
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 | €42,284 | €72,494 | +€30,210 | +71.4% |
| Current assets | 29/58 | €42,284 | €72,494 | +€30,210 | +71.4% |
| Amounts receivable within one year | 40/41 | €14,784 | €24,527 | +€9,743 | +65.9% |
| Trade receivables | 40 | €21 | €0 | -€21 | -100.0% |
| Other amounts receivable | 41 | €14,763 | €24,527 | +€9,764 | +66.1% |
| Cash at bank and in hand | 54/58 | €27,500 | €47,967 | +€20,468 | +74.4% |
| Total equity and liabilities | 10/49 | €42,284 | €72,494 | +€30,210 | +71.4% |
| Equity | 10/15 | €33,806 | €54,296 | +€20,489 | +60.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,806 | €51,296 | +€20,489 | +66.5% |
| Amounts payable | 17/49 | €8,478 | €18,199 | +€9,721 | +114.7% |
| Amounts payable within one year | 42/48 | €8,478 | €18,199 | +€9,721 | +114.7% |
| Trade debts | 44 | €0 | €1,989 | +€1,989 | |
| Suppliers | 440/4 | €0 | €1,989 | +€1,989 | |
| Taxes, remuneration and social security | 45 | €8,478 | €14,215 | +€5,737 | +67.7% |
| Taxes | 450/3 | €8,478 | €14,215 | +€5,737 | +67.7% |
| Other amounts payable | 47/48 | €0 | €1,995 | +€1,995 | |
| Other operating charges | 640/8 | €451 | €487 | +€36 | +8.0% |
| Gross operating margin | 9900 | €25,164 | €25,633 | +€469 | +1.9% |
| Operating profit (loss) | 9901 | €24,713 | €25,146 | +€433 | +1.8% |
| Financial income | 75/76B | €539 | €1,066 | +€527 | +97.9% |
| Recurring financial income | 75 | €539 | €1,066 | +€527 | +97.9% |
| Financial charges | 65/66B | €166 | €600 | +€435 | +262.5% |
| Recurring financial charges | 65 | €166 | €600 | +€435 | +262.5% |
| Profit (loss) for the period before taxes | 9903 | €25,086 | €25,612 | +€526 | +2.1% |
| Income taxes | 67/77 | €5,017 | €5,122 | +€105 | +2.1% |
| Profit (loss) for the period | 9904 | €20,069 | €20,489 | +€421 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,069 | €20,489 | +€421 | +2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.