BE FUN: 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.
BE FUN
Largest movements
- Stocks and contracts -€8,340
down €8,340 (-73.8%), from €11,300 to €2,960
- Cash -€4,329
down €4,329 (-90.3%), from €4,792 to €464
mainly Advances received (-€19,364) and Current portion of long-term debt (-€2,671)
- Receivables within one year -€2,830
down €2,830 (-4.8%), from €59,072 to €56,241
of which Trade receivables: -€21,133
- Tangible fixed assets -€2,300
down €2,300 (-61.1%), from €3,767 to €1,467
of which Furniture and vehicles: -€1,262
- Advances received -€19,364
down €19,364 (-100.0%), from €19,364 to €0
- Current portion of long-term debt -€2,671
down €2,671 (-9.4%), from €28,557 to €25,886
- Trade debts +€2,520
up €2,520 (+52.0%), from €4,850 to €7,370
- Tax, wage and social debts +€1,143
up €1,143 (+18.0%), from €6,370 to €7,513
of which Taxes: +€1,143
- Profit (loss) carried forward +€1,043
up €1,043 (+52.5%), from -€1,986 to -€943
- Gross operating margin -€4,696
down €4,696 (-35.4%), from €13,283 to €8,587
- Financial charges -€3,407
down €3,407 (-66.9%), from €5,094 to €1,687
- Other operating charges +€2,203
up €2,203 (+304.1%), from €724 to €2,928
- Taxes -€609
down €609 (-27.6%), from €2,205 to €1,596
- Depreciation -€585
down €585 (-30.3%), from €1,928 to €1,343
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 | €79,792 | €62,463 | -€17,328 | -21.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,239 | €1,940 | -€2,300 | -54.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,767 | €1,467 | -€2,300 | -61.1% |
| Plant, machinery and equipment | 23 | €2,070 | €1,032 | -€1,038 | -50.1% |
| Furniture and vehicles | 24 | €1,697 | €435 | -€1,262 | -74.4% |
| Financial fixed assets | 28 | €473 | €473 | = | 0.0% |
| Current assets | 29/58 | €75,552 | €60,524 | -€15,028 | -19.9% |
| Stocks and contracts in progress | 3 | €11,300 | €2,960 | -€8,340 | -73.8% |
| Stocks | 30/36 | €11,300 | €2,960 | -€8,340 | -73.8% |
| Amounts receivable within one year | 40/41 | €59,072 | €56,241 | -€2,830 | -4.8% |
| Trade receivables | 40 | €28,579 | €7,445 | -€21,133 | -73.9% |
| Other amounts receivable | 41 | €30,493 | €48,796 | +€18,303 | +60.0% |
| Cash at bank and in hand | 54/58 | €4,792 | €464 | -€4,329 | -90.3% |
| Deferred charges and accrued income | 490/1 | €388 | €859 | +€471 | +121.3% |
| Total equity and liabilities | 10/49 | €79,792 | €62,463 | -€17,328 | -21.7% |
| Equity | 10/15 | €16,614 | €17,657 | +€1,043 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,986 | -€943 | +€1,043 | +52.5% |
| Amounts payable | 17/49 | €63,178 | €44,807 | -€18,371 | -29.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €63,178 | €44,807 | -€18,371 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €28,557 | €25,886 | -€2,671 | -9.4% |
| Trade debts | 44 | €4,850 | €7,370 | +€2,520 | +52.0% |
| Suppliers | 440/4 | €4,850 | €7,370 | +€2,520 | +52.0% |
| Advances received on contracts in progress | 46 | €19,364 | €0 | -€19,364 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,370 | €7,513 | +€1,143 | +18.0% |
| Taxes | 450/3 | €6,370 | €7,513 | +€1,143 | +18.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,037 | €4,037 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €1,343 | -€585 | -30.3% |
| Other operating charges | 640/8 | €724 | €2,928 | +€2,203 | +304.1% |
| Gross operating margin | 9900 | €13,283 | €8,587 | -€4,696 | -35.4% |
| Operating profit (loss) | 9901 | €10,631 | €4,316 | -€6,315 | -59.4% |
| Financial income | 75/76B | €6 | €10 | +€4 | +62.5% |
| Recurring financial income | 75 | €6 | €10 | +€4 | +62.5% |
| Financial charges | 65/66B | €5,094 | €1,687 | -€3,407 | -66.9% |
| Recurring financial charges | 65 | €5,094 | €1,687 | -€3,407 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €5,543 | €2,639 | -€2,904 | -52.4% |
| Income taxes | 67/77 | €2,205 | €1,596 | -€609 | -27.6% |
| Profit (loss) for the period | 9904 | €3,338 | €1,043 | -€2,295 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,338 | €1,043 | -€2,295 | -68.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.