HappyDent: 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.
HappyDent
Largest movements
- Receivables within one year +€32,145
up €32,145 (+114.8%), from €27,999 to €60,144
of which Other amounts receivable: +€31,033
- Cash +€22,518
up €22,518 (+101.6%), from €22,155 to €44,673
mainly Net result for the year (+€43,328) and Current portion of long-term debt (+€8,617)
- Tangible fixed assets -€1,682
down €1,682 (-68.3%), from €2,463 to €780
- Profit (loss) carried forward +€42,495
up €42,495 (+84.6%), from €50,209 to €92,704
- Current portion of long-term debt +€8,617
new in 2025: €8,617
- Tax, wage and social debts +€1,500
up €1,500 (+65.8%), from €2,279 to €3,779
of which Remuneration and social security: +€1,500
- Gross operating margin +€18,807
up €18,807 (+44.1%), from €42,693 to €61,500
- Taxes +€5,367
up €5,367 (+49.8%), from €10,779 to €16,145
- Financial income +€753
up €753 (+114.6%), from €657 to €1,409
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 | €55,049 | €107,758 | +€52,709 | +95.7% |
| Fixed assets | 21/28 | €2,463 | €780 | -€1,682 | -68.3% |
| Tangible fixed assets | 22/27 | €2,463 | €780 | -€1,682 | -68.3% |
| Furniture and vehicles | 24 | €2,463 | €780 | -€1,682 | -68.3% |
| Current assets | 29/58 | €52,586 | €106,978 | +€54,392 | +103.4% |
| Amounts receivable within one year | 40/41 | €27,999 | €60,144 | +€32,145 | +114.8% |
| Trade receivables | 40 | €6,330 | €7,442 | +€1,112 | +17.6% |
| Other amounts receivable | 41 | €21,669 | €52,702 | +€31,033 | +143.2% |
| Cash at bank and in hand | 54/58 | €22,155 | €44,673 | +€22,518 | +101.6% |
| Deferred charges and accrued income | 490/1 | €2,433 | €2,161 | -€272 | -11.2% |
| Total equity and liabilities | 10/49 | €55,049 | €107,758 | +€52,709 | +95.7% |
| Equity | 10/15 | €50,709 | €93,204 | +€42,495 | +83.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,209 | €92,704 | +€42,495 | +84.6% |
| Amounts payable | 17/49 | €4,340 | €14,554 | +€10,214 | +235.3% |
| Amounts payable within one year | 42/48 | €4,340 | €14,554 | +€10,214 | +235.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,617 | +€8,617 | |
| Trade debts | 44 | €1,261 | €766 | -€495 | -39.3% |
| Suppliers | 440/4 | €1,261 | €766 | -€495 | -39.3% |
| Taxes, remuneration and social security | 45 | €2,279 | €3,779 | +€1,500 | +65.8% |
| Taxes | 450/3 | €2,279 | €2,279 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €800 | €1,393 | +€593 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €1,682 | -€357 | -17.5% |
| Other operating charges | 640/8 | €1,564 | €1,556 | -€8 | -0.5% |
| Gross operating margin | 9900 | €42,693 | €61,500 | +€18,807 | +44.1% |
| Operating profit (loss) | 9901 | €39,090 | €58,261 | +€19,171 | +49.0% |
| Financial income | 75/76B | €657 | €1,409 | +€753 | +114.6% |
| Recurring financial income | 75 | €657 | €1,409 | +€753 | +114.6% |
| Financial charges | 65/66B | €48 | €197 | +€149 | +311.3% |
| Recurring financial charges | 65 | €48 | €197 | +€149 | +311.3% |
| Profit (loss) for the period before taxes | 9903 | €39,699 | €59,473 | +€19,774 | +49.8% |
| Income taxes | 67/77 | €10,779 | €16,145 | +€5,367 | +49.8% |
| Profit (loss) for the period | 9904 | €28,921 | €43,328 | +€14,407 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,921 | €43,328 | +€14,407 | +49.8% |
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 30 September 2026 via checked.be.