HOME@HAPPY: 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.
HOME@HAPPY
Largest movements
- Tangible fixed assets -€10,478
down €10,478 (-28.3%), from €36,985 to €26,507
- Cash -€5,105
down €5,105 (-9.4%), from €54,491 to €49,386
mainly Debts after one year (-€10,849) and Net result for the year (-€4,596)
- Receivables within one year -€1,531
down €1,531 (-36.8%), from €4,156 to €2,625
- Debts after one year -€10,849
down €10,849 (-38.7%), from €28,012 to €17,163
- Profit (loss) carried forward -€4,596
down €4,596, from €134 to -€4,462
- Tax, wage and social debts -€2,032
down €2,032 (-93.3%), from €2,179 to €147
- Gross operating margin -€12,449
down €12,449 (-57.6%), from €21,629 to €9,180
- Taxes -€2,032
down €2,032 (-93.3%), from €2,179 to €147
- Financial charges -€1,400
down €1,400 (-47.1%), from €2,974 to €1,574
- Other operating charges +€754
up €754 (+260%), from €291 to €1,045
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,807 | €78,697 | -€17,111 | -17.9% |
| Fixed assets | 21/28 | €36,985 | €26,507 | -€10,478 | -28.3% |
| Tangible fixed assets | 22/27 | €36,985 | €26,507 | -€10,478 | -28.3% |
| Furniture and vehicles | 24 | €36,985 | €26,507 | -€10,478 | -28.3% |
| Current assets | 29/58 | €58,822 | €52,190 | -€6,633 | -11.3% |
| Amounts receivable within one year | 40/41 | €4,156 | €2,625 | -€1,531 | -36.8% |
| Trade receivables | 40 | €4,156 | €2,625 | -€1,531 | -36.8% |
| Cash at bank and in hand | 54/58 | €54,491 | €49,386 | -€5,105 | -9.4% |
| Deferred charges and accrued income | 490/1 | €175 | €179 | +€3 | +1.9% |
| Total equity and liabilities | 10/49 | €95,807 | €78,697 | -€17,111 | -17.9% |
| Equity | 10/15 | €39,734 | €35,138 | -€4,596 | -11.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €38,100 | €38,100 | = | 0.0% |
| Distributable reserves | 133 | €38,100 | €38,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134 | -€4,462 | -€4,596 | |
| Amounts payable | 17/49 | €56,074 | €43,559 | -€12,515 | -22.3% |
| Amounts payable after more than one year | 17 | €28,012 | €17,163 | -€10,849 | -38.7% |
| Financial debts | 170/4 | €28,012 | €17,163 | -€10,849 | -38.7% |
| Amounts payable within one year | 42/48 | €27,105 | €26,396 | -€709 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €10,397 | €10,849 | +€452 | +4.3% |
| Trade debts | 44 | €1,830 | €2,004 | +€174 | +9.5% |
| Suppliers | 440/4 | €1,830 | €2,004 | +€174 | +9.5% |
| Taxes, remuneration and social security | 45 | €2,179 | €147 | -€2,032 | -93.3% |
| Taxes | 450/3 | €2,179 | €147 | -€2,032 | -93.3% |
| Other amounts payable | 47/48 | €12,697 | €13,395 | +€698 | +5.5% |
| Accrued charges and deferred income | 492/3 | €957 | - | -€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,933 | €11,010 | +€77 | +0.7% |
| Other operating charges | 640/8 | €291 | €1,045 | +€754 | +260% |
| Gross operating margin | 9900 | €21,629 | €9,180 | -€12,449 | -57.6% |
| Operating profit (loss) | 9901 | €10,406 | -€2,875 | -€13,281 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -94.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -94.0% |
| Financial charges | 65/66B | €2,974 | €1,574 | -€1,400 | -47.1% |
| Recurring financial charges | 65 | €2,974 | €1,574 | -€1,400 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €7,433 | -€4,449 | -€11,882 | |
| Income taxes | 67/77 | €2,179 | €147 | -€2,032 | -93.3% |
| Profit (loss) for the period | 9904 | €5,253 | -€4,596 | -€9,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,253 | -€4,596 | -€9,849 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.