Happy Plays: 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 Plays
Largest movements
- Cash +€18,667
up €18,667 (+941%), from €1,984 to €20,650
mainly Debts after one year (+€8,816) and Other debts (+€7,756)
- Stocks and contracts +€3,745
up €3,745 (+53.5%), from €7,005 to €10,750
- Receivables within one year +€3,737
up €3,737 (+11,659%), from €32 to €3,769
of which Trade receivables: +€3,737
- Financial fixed assets +€1,966
new in 2025: €1,966
- Tangible fixed assets -€988
down €988 (-27.3%), from €3,622 to €2,634
- Debts after one year +€8,816
up €8,816 (+318%), from €2,769 to €11,585
- Other debts +€7,756
up €7,756 (+46.1%), from €16,812 to €24,568
- Tax, wage and social debts +€6,576
up €6,576 (+568%), from €1,158 to €7,734
- Profit (loss) carried forward +€1,837
up €1,837 (+7.7%), from -€23,791 to -€21,954
- Trade debts +€745
up €745 (+14.8%), from €5,047 to €5,792
- Gross operating margin +€26,312
up €26,312, from -€19,600 to €6,713
- Financial charges +€1,293
up €1,293 (+232%), from €556 to €1,849
- Other operating charges +€969
up €969 (+475%), from €204 to €1,172
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 | €15,667 | €41,576 | +€25,909 | +165% |
| Fixed assets | 21/28 | €6,299 | €6,407 | +€108 | +1.7% |
| Intangible fixed assets | 21 | €2,677 | €1,807 | -€870 | -32.5% |
| Tangible fixed assets | 22/27 | €3,622 | €2,634 | -€988 | -27.3% |
| Plant, machinery and equipment | 23 | €3,622 | €2,634 | -€988 | -27.3% |
| Financial fixed assets | 28 | - | €1,966 | +€1,966 | |
| Current assets | 29/58 | €9,368 | €35,169 | +€25,801 | +275% |
| Stocks and contracts in progress | 3 | €7,005 | €10,750 | +€3,745 | +53.5% |
| Stocks | 30/36 | €7,005 | €10,750 | +€3,745 | +53.5% |
| Amounts receivable within one year | 40/41 | €32 | €3,769 | +€3,737 | +11,659% |
| Trade receivables | 40 | - | €3,737 | +€3,737 | |
| Other amounts receivable | 41 | €32 | €32 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,984 | €20,650 | +€18,667 | +941% |
| Deferred charges and accrued income | 490/1 | €348 | €0 | -€348 | -100% |
| Total equity and liabilities | 10/49 | €15,667 | €41,576 | +€25,909 | +165% |
| Equity | 10/15 | -€13,791 | -€11,954 | +€1,837 | +13.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,791 | -€21,954 | +€1,837 | +7.7% |
| Amounts payable | 17/49 | €29,458 | €53,530 | +€24,072 | +81.7% |
| Amounts payable after more than one year | 17 | €2,769 | €11,585 | +€8,816 | +318% |
| Financial debts | 170/4 | €2,769 | €11,585 | +€8,816 | +318% |
| Amounts payable within one year | 42/48 | €26,689 | €41,945 | +€15,256 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €3,672 | €3,851 | +€179 | +4.9% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €5,047 | €5,792 | +€745 | +14.8% |
| Suppliers | 440/4 | €5,047 | €5,792 | +€745 | +14.8% |
| Taxes, remuneration and social security | 45 | €1,158 | €7,734 | +€6,576 | +568% |
| Taxes | 450/3 | €1,158 | €7,734 | +€6,576 | +568% |
| Other amounts payable | 47/48 | €16,812 | €24,568 | +€7,756 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,831 | €1,858 | +€27 | +1.5% |
| Other operating charges | 640/8 | €204 | €1,172 | +€969 | +475% |
| Gross operating margin | 9900 | -€19,600 | €6,713 | +€26,312 | |
| Operating profit (loss) | 9901 | -€21,634 | €3,682 | +€25,316 | |
| Financial income | 75/76B | €15 | €4 | -€10 | -70.3% |
| Recurring financial income | 75 | €15 | €4 | -€10 | -70.3% |
| Financial charges | 65/66B | €556 | €1,849 | +€1,293 | +232% |
| Recurring financial charges | 65 | €556 | €1,849 | +€1,293 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€22,176 | €1,837 | +€24,013 | |
| Profit (loss) for the period | 9904 | -€22,176 | €1,837 | +€24,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,176 | €1,837 | +€24,013 |
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 20 October 2026 via checked.be.