HAPPYWOOKIE: 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.
HAPPYWOOKIE
Largest movements
- Receivables within one year +€51,944
up €51,944 (+132%), from €39,330 to €91,275
of which Other amounts receivable: +€49,390
- Cash -€9,002
down €9,002 (-86.6%), from €10,392 to €1,391
mainly Receivables within one year (-€51,944) and Trade debts (-€246)
- Reserves +€30,212
up €30,212 (+23.9%), from €126,636 to €156,848
- Tax, wage and social debts +€11,700
up €11,700 (+70.1%), from €16,683 to €28,383
- Gross operating margin +€10,321
up €10,321 (+32.4%), from €31,849 to €42,170
- Financial charges +€3,874
up €3,874 (+2,043%), from €190 to €4,063
- Taxes +€865
up €865 (+10.5%), from €8,202 to €9,067
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 | €152,167 | €193,834 | +€41,666 | +27.4% |
| Fixed assets | 21/28 | €2,445 | €1,169 | -€1,276 | -52.2% |
| Tangible fixed assets | 22/27 | €2,445 | €1,169 | -€1,276 | -52.2% |
| Furniture and vehicles | 24 | €2,445 | €1,169 | -€1,276 | -52.2% |
| Current assets | 29/58 | €149,722 | €192,665 | +€42,943 | +28.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Trade receivables | 290 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,330 | €91,275 | +€51,944 | +132% |
| Trade receivables | 40 | €18,143 | €20,698 | +€2,555 | +14.1% |
| Other amounts receivable | 41 | €21,187 | €70,577 | +€49,390 | +233% |
| Cash at bank and in hand | 54/58 | €10,392 | €1,391 | -€9,002 | -86.6% |
| Total equity and liabilities | 10/49 | €152,167 | €193,834 | +€41,666 | +27.4% |
| Equity | 10/15 | €129,136 | €159,348 | +€30,212 | +23.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €126,636 | €156,848 | +€30,212 | +23.9% |
| Distributable reserves | 133 | €126,636 | €156,848 | +€30,212 | +23.9% |
| Amounts payable | 17/49 | €23,031 | €34,485 | +€11,454 | +49.7% |
| Amounts payable within one year | 42/48 | €23,031 | €34,485 | +€11,454 | +49.7% |
| Trade debts | 44 | €6,349 | €6,103 | -€246 | -3.9% |
| Suppliers | 440/4 | €6,349 | €6,103 | -€246 | -3.9% |
| Taxes, remuneration and social security | 45 | €16,683 | €28,383 | +€11,700 | +70.1% |
| Taxes | 450/3 | €16,683 | €28,383 | +€11,700 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €1,276 | +€106 | +9.1% |
| Other operating charges | 640/8 | €575 | €370 | -€205 | -35.7% |
| Gross operating margin | 9900 | €31,849 | €42,170 | +€10,321 | +32.4% |
| Operating profit (loss) | 9901 | €30,103 | €40,523 | +€10,420 | +34.6% |
| Financial income | 75/76B | €2,875 | €2,819 | -€56 | -1.9% |
| Recurring financial income | 75 | €2,875 | €2,819 | -€56 | -1.9% |
| Financial charges | 65/66B | €190 | €4,063 | +€3,874 | +2,043% |
| Recurring financial charges | 65 | €190 | €4,063 | +€3,874 | +2,043% |
| Profit (loss) for the period before taxes | 9903 | €32,789 | €39,279 | +€6,490 | +19.8% |
| Income taxes | 67/77 | €8,202 | €9,067 | +€865 | +10.5% |
| Profit (loss) for the period | 9904 | €24,587 | €30,212 | +€5,625 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,587 | €30,212 | +€5,625 | +22.9% |
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 26 October 2026 via checked.be.