Happysathya Tech Consulting: 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.
Happysathya Tech Consulting
Largest movements
- Current investments +€100,000
up €100,000 (+200%), from €50,000 to €150,000
- Cash -€22,060
down €22,060 (-40.1%), from €54,990 to €32,929
mainly Current investments (-€100,000) and Tax, wage and social debts (-€7,347)
- Tangible fixed assets -€5,760
down €5,760 (-24.7%), from €23,313 to €17,554
of which Leasing and similar rights: -€5,668
- Receivables within one year +€4,327
up €4,327 (+17.0%), from €25,418 to €29,746
of which Other amounts receivable: +€6,054
- Profit (loss) carried forward +€87,742
up €87,742 (+69.2%), from €126,717 to €214,459
- Tax, wage and social debts -€7,347
down €7,347 (-98.9%), from €7,431 to €83
- Debts after one year -€3,115
down €3,115 (-21.6%), from €14,396 to €11,281
- Gross operating margin -€55,901
down €55,901 (-32.6%), from €171,700 to €115,799
- Taxes -€13,231
down €13,231 (-35.5%), from €37,296 to €24,065
- Financial income +€2,944
up €2,944 (+1,428%), from €206 to €3,150
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 | €153,907 | €230,420 | +€76,513 | +49.7% |
| Fixed assets | 21/28 | €23,313 | €17,554 | -€5,760 | -24.7% |
| Tangible fixed assets | 22/27 | €23,313 | €17,554 | -€5,760 | -24.7% |
| Plant, machinery and equipment | 23 | €386 | €294 | -€92 | -23.8% |
| Leasing and similar rights | 25 | €22,927 | €17,259 | -€5,668 | -24.7% |
| Current assets | 29/58 | €130,594 | €212,866 | +€82,273 | +63.0% |
| Amounts receivable within one year | 40/41 | €25,418 | €29,746 | +€4,327 | +17.0% |
| Trade receivables | 40 | €14,076 | €12,350 | -€1,726 | -12.3% |
| Other amounts receivable | 41 | €11,342 | €17,396 | +€6,054 | +53.4% |
| Current investments | 50/53 | €50,000 | €150,000 | +€100,000 | +200% |
| Cash at bank and in hand | 54/58 | €54,990 | €32,929 | -€22,060 | -40.1% |
| Deferred charges and accrued income | 490/1 | €186 | €191 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €153,907 | €230,420 | +€76,513 | +49.7% |
| Equity | 10/15 | €127,717 | €215,459 | +€87,742 | +68.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,717 | €214,459 | +€87,742 | +69.2% |
| Amounts payable | 17/49 | €26,190 | €14,961 | -€11,229 | -42.9% |
| Amounts payable after more than one year | 17 | €14,396 | €11,281 | -€3,115 | -21.6% |
| Financial debts | 170/4 | €14,396 | €11,281 | -€3,115 | -21.6% |
| Amounts payable within one year | 42/48 | €11,185 | €3,233 | -€7,952 | -71.1% |
| Current portion of amounts payable after more than one year | 42 | €2,955 | €3,115 | +€160 | +5.4% |
| Trade debts | 44 | - | €35 | +€35 | |
| Suppliers | 440/4 | - | €35 | +€35 | |
| Taxes, remuneration and social security | 45 | €7,431 | €83 | -€7,347 | -98.9% |
| Taxes | 450/3 | €7,431 | €83 | -€7,347 | -98.9% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100% |
| Accrued charges and deferred income | 492/3 | €608 | €447 | -€162 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,485 | €5,760 | +€275 | +5.0% |
| Other operating charges | 640/8 | €399 | €372 | -€28 | -6.9% |
| Gross operating margin | 9900 | €171,700 | €115,799 | -€55,901 | -32.6% |
| Operating profit (loss) | 9901 | €165,816 | €109,667 | -€56,148 | -33.9% |
| Financial income | 75/76B | €206 | €3,150 | +€2,944 | +1,428% |
| Recurring financial income | 75 | €206 | €3,150 | +€2,944 | +1,428% |
| Financial charges | 65/66B | €1,208 | €1,001 | -€207 | -17.1% |
| Recurring financial charges | 65 | €1,208 | €1,001 | -€207 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €164,814 | €111,816 | -€52,997 | -32.2% |
| Income taxes | 67/77 | €37,296 | €24,065 | -€13,231 | -35.5% |
| Profit (loss) for the period | 9904 | €127,517 | €87,751 | -€39,767 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €127,517 | €87,751 | -€39,767 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.