HAPI HOME: what changed
Two fiscal 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.
HAPI HOME
Largest movements
- Tangible fixed assets -€21,851
down €21,851 (-6.4%), from €342,724 to €320,873
- Cash -€8,343
down €8,343 (-70.8%), from €11,782 to €3,439
mainly Debts after one year (-€14,052) and Trade debts (-€10,735)
- Receivables within one year +€3,676
up €3,676 (+217.0%), from €1,694 to €5,370
- Debts after one year -€14,052
down €14,052 (-5.9%), from €236,641 to €222,589
- Trade debts -€10,735
down €10,735 (-96.5%), from €11,129 to €394
- Turnover -€31,200
no longer reported in 2025 (was €31,200)
- Depreciation +€4,370
up €4,370 (+25.0%), from €17,481 to €21,851
- Purchases and services -€2,208
no longer reported in 2025 (was €2,208)
- Gross operating margin +€1,383
up €1,383 (+4.8%), from €28,992 to €30,375
- Financial charges +€1,068
up €1,068 (+13.1%), from €8,165 to €9,233
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.
Cash bridge derived
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 | €356,201 | €329,683 | -€26,518 | -7.4% |
| Fixed assets | 21/28 | €342,724 | €320,873 | -€21,851 | -6.4% |
| Tangible fixed assets | 22/27 | €342,724 | €320,873 | -€21,851 | -6.4% |
| Land and buildings | 22 | €342,724 | €320,873 | -€21,851 | -6.4% |
| Current assets | 29/58 | €13,476 | €8,810 | -€4,667 | -34.6% |
| Amounts receivable within one year | 40/41 | €1,694 | €5,370 | +€3,676 | +217.0% |
| Trade receivables | 40 | €1,694 | €5,370 | +€3,676 | +217.0% |
| Cash at bank and in hand | 54/58 | €11,782 | €3,439 | -€8,343 | -70.8% |
| Total equity and liabilities | 10/49 | €356,201 | €329,683 | -€26,518 | -7.4% |
| Equity | 10/15 | €41,303 | €38,571 | -€2,733 | -6.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,303 | -€1,429 | -€2,733 | |
| Amounts payable | 17/49 | €314,897 | €291,112 | -€23,785 | -7.6% |
| Amounts payable after more than one year | 17 | €236,641 | €222,589 | -€14,052 | -5.9% |
| Financial debts | 170/4 | €236,641 | €222,589 | -€14,052 | -5.9% |
| Amounts payable within one year | 42/48 | €78,256 | €68,115 | -€10,141 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €13,535 | €14,052 | +€517 | +3.8% |
| Trade debts | 44 | €11,129 | €394 | -€10,735 | -96.5% |
| Suppliers | 440/4 | €11,129 | €394 | -€10,735 | -96.5% |
| Taxes, remuneration and social security | 45 | €1,741 | €1,683 | -€58 | -3.3% |
| Taxes | 450/3 | €1,741 | €1,683 | -€58 | -3.3% |
| Other amounts payable | 47/48 | €51,850 | €51,985 | +€135 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Turnover | 70 | €31,200 | - | -€31,200 | |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,208 | - | -€2,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,481 | €21,851 | +€4,370 | +25.0% |
| Other operating charges | 640/8 | €2,043 | €2,024 | -€20 | -1.0% |
| Gross operating margin | 9900 | €28,992 | €30,375 | +€1,383 | +4.8% |
| Operating profit (loss) | 9901 | €9,468 | €6,500 | -€2,968 | -31.3% |
| Financial charges | 65/66B | €8,165 | €9,233 | +€1,068 | +13.1% |
| Recurring financial charges | 65 | €8,165 | €9,233 | +€1,068 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €1,303 | -€2,733 | -€4,036 | |
| Profit (loss) for the period | 9904 | €1,303 | -€2,733 | -€4,036 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,303 | -€2,733 | -€4,036 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.