HAPPY WEEKENDS: 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 WEEKENDS
Largest movements
- Current investments +€125,000
up €125,000 (+100.0%), from €125,000 to €250,000
- Intangible fixed assets +€49,140
new in 2024: €49,140
- Cash -€42,035
down €42,035 (-26.6%), from €157,913 to €115,879
mainly Current investments (-€125,000) and Investment in fixed assets (net) (-€54,019)
- Receivables within one year -€6,310
down €6,310 (-8.2%), from €77,409 to €71,099
of which Trade receivables: -€8,183
- Tangible fixed assets -€5,606
down €5,606 (-25.4%), from €22,030 to €16,423
- Reserves +€133,508
up €133,508 (+80.7%), from €165,361 to €298,869
of which Distributable reserves: +€133,508
- Accrued charges and deferred income -€19,238
down €19,238 (-10.8%), from €177,772 to €158,534
- Trade debts +€8,277
up €8,277 (+95.1%), from €8,704 to €16,981
- Gross operating margin +€119,509
up €119,509 (+142.9%), from €83,621 to €203,130
- Taxes +€35,260
up €35,260 (+166.1%), from €21,226 to €56,486
- Depreciation +€4,499
up €4,499 (+75.1%), from €5,987 to €10,486
- Financial income +€3,995
up €3,995 (+207.4%), from €1,927 to €5,922
- Financial charges +€2,397
up €2,397 (+43.4%), from €5,519 to €7,916
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €389,738 | €510,442 | +€120,704 | +31.0% |
| Fixed assets | 21/28 | €22,030 | €65,563 | +€43,533 | +197.6% |
| Intangible fixed assets | 21 | - | €49,140 | +€49,140 | |
| Tangible fixed assets | 22/27 | €22,030 | €16,423 | -€5,606 | -25.4% |
| Furniture and vehicles | 24 | €22,030 | €16,423 | -€5,606 | -25.4% |
| Current assets | 29/58 | €367,708 | €444,879 | +€77,171 | +21.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €77,409 | €71,099 | -€6,310 | -8.2% |
| Trade receivables | 40 | €72,157 | €63,973 | -€8,183 | -11.3% |
| Other amounts receivable | 41 | €5,252 | €7,126 | +€1,873 | +35.7% |
| Current investments | 50/53 | €125,000 | €250,000 | +€125,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €157,913 | €115,879 | -€42,035 | -26.6% |
| Deferred charges and accrued income | 490/1 | €7,386 | €7,901 | +€515 | +7.0% |
| Total equity and liabilities | 10/49 | €389,738 | €510,442 | +€120,704 | +31.0% |
| Equity | 10/15 | €197,182 | €330,690 | +€133,508 | +67.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €165,361 | €298,869 | +€133,508 | +80.7% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €162,361 | €295,869 | +€133,508 | +82.2% |
| Profit (loss) carried forward | 14 | €1,821 | €1,821 | = | 0.0% |
| Amounts payable | 17/49 | €192,556 | €179,752 | -€12,804 | -6.6% |
| Amounts payable within one year | 42/48 | €14,784 | €21,218 | +€6,434 | +43.5% |
| Trade debts | 44 | €8,704 | €16,981 | +€8,277 | +95.1% |
| Suppliers | 440/4 | €8,704 | €16,981 | +€8,277 | +95.1% |
| Taxes, remuneration and social security | 45 | €6,080 | €4,155 | -€1,926 | -31.7% |
| Taxes | 450/3 | €6,080 | €4,155 | -€1,926 | -31.7% |
| Other amounts payable | 47/48 | - | €83 | +€83 | |
| Accrued charges and deferred income | 492/3 | €177,772 | €158,534 | -€19,238 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,987 | €10,486 | +€4,499 | +75.1% |
| Other operating charges | 640/8 | €955 | €656 | -€299 | -31.3% |
| Gross operating margin | 9900 | €83,621 | €203,130 | +€119,509 | +142.9% |
| Operating profit (loss) | 9901 | €76,679 | €191,988 | +€115,308 | +150.4% |
| Financial income | 75/76B | €1,927 | €5,922 | +€3,995 | +207.4% |
| Recurring financial income | 75 | €1,927 | €5,922 | +€3,995 | +207.4% |
| Financial charges | 65/66B | €5,519 | €7,916 | +€2,397 | +43.4% |
| Recurring financial charges | 65 | €5,519 | €7,916 | +€2,397 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €73,087 | €189,994 | +€116,907 | +160.0% |
| Income taxes | 67/77 | €21,226 | €56,486 | +€35,260 | +166.1% |
| Profit (loss) for the period | 9904 | €51,861 | €133,508 | +€81,647 | +157.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,861 | €133,508 | +€81,647 | +157.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.