Happybo: 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.
Happybo
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€232
no longer reported in 2025 (was €232)
- Taxes +€220
up €220 (+182%), from €121 to €341
- Gross operating margin +€155
up €155 (+3.4%), from €4,532 to €4,687
- Financial charges -€109
down €109 (-6.1%), from €1,771 to €1,662
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 | €355,764 | €357,884 | +€2,121 | +0.6% |
| Fixed assets | 21/28 | €13,280 | €13,038 | -€241 | -1.8% |
| Tangible fixed assets | 22/27 | €13,280 | €13,038 | -€241 | -1.8% |
| Land and buildings | 22 | €13,280 | €13,038 | -€241 | -1.8% |
| Current assets | 29/58 | €342,484 | €344,846 | +€2,362 | +0.7% |
| Amounts receivable within one year | 40/41 | €106 | - | -€106 | |
| Other amounts receivable | 41 | €106 | - | -€106 | |
| Current investments | 50/53 | €311,000 | €311,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,209 | €33,654 | +€2,444 | +7.8% |
| Deferred charges and accrued income | 490/1 | €168 | €193 | +€24 | +14.5% |
| Total equity and liabilities | 10/49 | €355,764 | €357,884 | +€2,121 | +0.6% |
| Equity | 10/15 | €334,062 | €335,000 | +€937 | +0.3% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €157,500 | €157,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,562 | €2,500 | +€937 | +60.0% |
| Amounts payable | 17/49 | €21,701 | €22,885 | +€1,183 | +5.5% |
| Amounts payable after more than one year | 17 | €19,240 | €20,305 | +€1,065 | +5.5% |
| Other amounts payable | 178/9 | €19,240 | €20,305 | +€1,065 | +5.5% |
| Amounts payable within one year | 42/48 | €939 | €1,179 | +€240 | +25.6% |
| Trade debts | 44 | €50 | - | -€50 | |
| Suppliers | 440/4 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €51 | €341 | +€290 | +566% |
| Taxes | 450/3 | €51 | €341 | +€290 | +566% |
| Other amounts payable | 47/48 | €838 | €838 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,522 | €1,400 | -€122 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €241 | = | 0.0% |
| Other operating charges | 640/8 | €1,461 | €1,505 | +€44 | +3.0% |
| Gross operating margin | 9900 | €4,532 | €4,687 | +€155 | +3.4% |
| Operating profit (loss) | 9901 | €2,829 | €2,940 | +€111 | +3.9% |
| Financial income | 75/76B | €232 | - | -€232 | |
| Recurring financial income | 75 | €232 | - | -€232 | |
| Financial charges | 65/66B | €1,771 | €1,662 | -€109 | -6.1% |
| Recurring financial charges | 65 | €1,771 | €1,662 | -€109 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,291 | €1,278 | -€12 | -0.9% |
| Income taxes | 67/77 | €121 | €341 | +€220 | +182% |
| Profit (loss) for the period | 9904 | €1,170 | €937 | -€233 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,170 | €937 | -€233 | -19.9% |
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 15 October 2026 via checked.be.