Have A Nice Day: 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.
Have A Nice Day
Largest movements
- Receivables within one year +€5,926
up €5,926 (+65.3%), from €9,075 to €15,001
- Cash +€4,591
up €4,591 (+44.8%), from €10,243 to €14,834
mainly Net result for the year (+€13,354) and Tax, wage and social debts (+€1,343)
- Tangible fixed assets +€1,930
up €1,930 (+83.9%), from €2,301 to €4,231
- Deferred charges and accrued income +€720
up €720 (+79.3%), from €908 to €1,628
- Profit (loss) carried forward +€13,354
new in 2025: €13,354
- Trade debts -€1,686
down €1,686 (-96.7%), from €1,744 to €58
- Tax, wage and social debts +€1,343
up €1,343 (+15.1%), from €8,873 to €10,216
- Gross operating margin +€6,022
up €6,022 (+39.5%), from €15,238 to €21,260
- Depreciation +€640
up €640 (+151%), from €423 to €1,063
- Financial charges +€222
up €222 (+8.0%), from €2,769 to €2,991
- Taxes -€218
down €218 (-5.4%), from €4,070 to €3,852
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 | €22,527 | €35,693 | +€13,166 | +58.4% |
| Fixed assets | 21/28 | €2,301 | €4,231 | +€1,930 | +83.9% |
| Tangible fixed assets | 22/27 | €2,301 | €4,231 | +€1,930 | +83.9% |
| Furniture and vehicles | 24 | €2,301 | €4,231 | +€1,930 | +83.9% |
| Current assets | 29/58 | €20,226 | €31,462 | +€11,236 | +55.6% |
| Amounts receivable within one year | 40/41 | €9,075 | €15,001 | +€5,926 | +65.3% |
| Trade receivables | 40 | €9,075 | €15,001 | +€5,926 | +65.3% |
| Cash at bank and in hand | 54/58 | €10,243 | €14,834 | +€4,591 | +44.8% |
| Deferred charges and accrued income | 490/1 | €908 | €1,628 | +€720 | +79.3% |
| Total equity and liabilities | 10/49 | €22,527 | €35,693 | +€13,166 | +58.4% |
| Equity | 10/15 | €11,910 | €25,264 | +€13,354 | +112% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,910 | €7,910 | +€0 | 0.0% |
| Distributable reserves | 133 | €7,910 | €7,910 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,354 | +€13,354 | |
| Amounts payable | 17/49 | €10,617 | €10,429 | -€188 | -1.8% |
| Amounts payable within one year | 42/48 | €10,617 | €10,429 | -€188 | -1.8% |
| Trade debts | 44 | €1,744 | €58 | -€1,686 | -96.7% |
| Suppliers | 440/4 | €1,744 | €58 | -€1,686 | -96.7% |
| Taxes, remuneration and social security | 45 | €8,873 | €10,216 | +€1,343 | +15.1% |
| Taxes | 450/3 | €8,873 | €10,216 | +€1,343 | +15.1% |
| Other amounts payable | 47/48 | - | €155 | +€155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €1,063 | +€640 | +151% |
| Other operating charges | 640/8 | €66 | €0 | -€66 | -100% |
| Gross operating margin | 9900 | €15,238 | €21,260 | +€6,022 | +39.5% |
| Operating profit (loss) | 9901 | €14,749 | €20,197 | +€5,448 | +36.9% |
| Financial charges | 65/66B | €2,769 | €2,991 | +€222 | +8.0% |
| Recurring financial charges | 65 | €2,769 | €2,991 | +€222 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €11,980 | €17,206 | +€5,226 | +43.6% |
| Income taxes | 67/77 | €4,070 | €3,852 | -€218 | -5.4% |
| Profit (loss) for the period | 9904 | €7,910 | €13,354 | +€5,444 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,910 | €13,354 | +€5,444 | +68.8% |
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 28 October 2026 via checked.be.