Happyweather Import: 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.
Happyweather Import
Largest movements
- Receivables within one year -€19,555
down €19,555 (-58.2%), from €33,624 to €14,069
of which Trade receivables: -€12,654
- Stocks and contracts -€11,097
down €11,097 (-100%), from €11,097 to €0
- Intangible fixed assets -€568
down €568 (-100%), from €568 to €0
- Tangible fixed assets -€511
down €511 (-26.5%), from €1,926 to €1,415
of which Plant, machinery and equipment: -€1,926
- Profit (loss) carried forward -€12,951
down €12,951 (-9.5%), from -€135,714 to -€148,665
- Debts after one year -€11,600
down €11,600 (-11.0%), from €105,000 to €93,400
- Trade debts -€6,545
down €6,545 (-88.5%), from €7,396 to €850
- Tax, wage and social debts -€485
down €485 (-82.0%), from €591 to €106
- Write-downs -€74,480
down €74,480, from €37,240 to -€37,240
- Gross operating margin -€48,403
down €48,403, from €2,456 to -€45,947
- Other operating charges +€1,715
up €1,715 (+95.2%), from €1,802 to €3,516
- Depreciation -€602
down €602 (-67.9%), from €887 to €285
- Financial charges -€489
down €489 (-53.0%), from €922 to €433
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 | €47,681 | €15,692 | -€31,989 | -67.1% |
| Fixed assets | 21/28 | €2,494 | €1,415 | -€1,079 | -43.3% |
| Intangible fixed assets | 21 | €568 | €0 | -€568 | -100% |
| Tangible fixed assets | 22/27 | €1,926 | €1,415 | -€511 | -26.5% |
| Plant, machinery and equipment | 23 | €1,926 | €0 | -€1,926 | -100% |
| Other tangible fixed assets | 26 | - | €1,415 | +€1,415 | |
| Current assets | 29/58 | €45,187 | €14,276 | -€30,911 | -68.4% |
| Stocks and contracts in progress | 3 | €11,097 | €0 | -€11,097 | -100% |
| Stocks | 30/36 | €11,097 | €0 | -€11,097 | -100% |
| Amounts receivable within one year | 40/41 | €33,624 | €14,069 | -€19,555 | -58.2% |
| Trade receivables | 40 | €19,911 | €7,256 | -€12,654 | -63.6% |
| Other amounts receivable | 41 | €13,713 | €6,813 | -€6,900 | -50.3% |
| Cash at bank and in hand | 54/58 | €58 | €196 | +€138 | +239% |
| Deferred charges and accrued income | 490/1 | €408 | €11 | -€397 | -97.2% |
| Total equity and liabilities | 10/49 | €47,681 | €15,692 | -€31,989 | -67.1% |
| Equity | 10/15 | -€65,714 | -€78,665 | -€12,951 | -19.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,714 | -€148,665 | -€12,951 | -9.5% |
| Amounts payable | 17/49 | €113,395 | €94,357 | -€19,038 | -16.8% |
| Amounts payable after more than one year | 17 | €105,000 | €93,400 | -€11,600 | -11.0% |
| Financial debts | 170/4 | €105,000 | €93,400 | -€11,600 | -11.0% |
| Amounts payable within one year | 42/48 | €8,395 | €957 | -€7,438 | -88.6% |
| Financial debts | 43 | €408 | €0 | -€408 | -100% |
| Credit institutions | 430/8 | €408 | €0 | -€408 | -100% |
| Trade debts | 44 | €7,396 | €850 | -€6,545 | -88.5% |
| Suppliers | 440/4 | €7,396 | €850 | -€6,545 | -88.5% |
| Taxes, remuneration and social security | 45 | €591 | €106 | -€485 | -82.0% |
| Taxes | 450/3 | €591 | €106 | -€485 | -82.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €887 | €285 | -€602 | -67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,240 | -€37,240 | -€74,480 | |
| Other operating charges | 640/8 | €1,802 | €3,516 | +€1,715 | +95.2% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €2,456 | -€45,947 | -€48,403 | |
| Operating profit (loss) | 9901 | -€37,473 | -€13,076 | +€24,397 | +65.1% |
| Financial income | 75/76B | €407 | €558 | +€151 | +37.2% |
| Recurring financial income | 75 | €407 | €558 | +€151 | +37.2% |
| Financial charges | 65/66B | €922 | €433 | -€489 | -53.0% |
| Recurring financial charges | 65 | €922 | €433 | -€489 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,988 | -€12,951 | +€25,037 | +65.9% |
| Profit (loss) for the period | 9904 | -€37,988 | -€12,951 | +€25,037 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,988 | -€12,951 | +€25,037 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.