C FUNK: 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.
C FUNK
Largest movements
- Cash +€12,075
up €12,075 (+143%), from €8,418 to €20,493
mainly Net result for the year (+€9,990) and Tax, wage and social debts (+€6,040)
- Receivables within one year +€6,165
up €6,165 (+267%), from €2,305 to €8,470
- Tangible fixed assets -€2,246
down €2,246 (-50.3%), from €4,469 to €2,222
- Profit (loss) carried forward +€9,990
up €9,990, from -€94 to €9,896
- Tax, wage and social debts +€6,040
up €6,040 (+532%), from €1,136 to €7,176
- Other debts -€2,998
down €2,998 (-60.5%), from €4,955 to €1,957
- Trade debts +€2,790
up €2,790 (+213%), from €1,307 to €4,097
- Gross operating margin +€23,506
up €23,506, from -€10,798 to €12,708
- Taxes -€271
no longer reported in 2025 (was €271)
- Other operating charges -€164
down €164 (-29.1%), from €564 to €400
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 | €15,364 | €31,185 | +€15,821 | +103% |
| Fixed assets | 21/28 | €4,469 | €2,222 | -€2,246 | -50.3% |
| Tangible fixed assets | 22/27 | €4,469 | €2,222 | -€2,246 | -50.3% |
| Furniture and vehicles | 24 | €4,469 | €2,222 | -€2,246 | -50.3% |
| Current assets | 29/58 | €10,896 | €28,963 | +€18,067 | +166% |
| Amounts receivable within one year | 40/41 | €2,305 | €8,470 | +€6,165 | +267% |
| Trade receivables | 40 | €2,305 | €8,470 | +€6,165 | +267% |
| Cash at bank and in hand | 54/58 | €8,418 | €20,493 | +€12,075 | +143% |
| Deferred charges and accrued income | 490/1 | €172 | - | -€172 | |
| Total equity and liabilities | 10/49 | €15,364 | €31,185 | +€15,821 | +103% |
| Equity | 10/15 | €7,966 | €17,956 | +€9,990 | +125% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94 | €9,896 | +€9,990 | |
| Amounts payable | 17/49 | €7,398 | €13,229 | +€5,832 | +78.8% |
| Amounts payable within one year | 42/48 | €7,398 | €13,229 | +€5,832 | +78.8% |
| Trade debts | 44 | €1,307 | €4,097 | +€2,790 | +213% |
| Suppliers | 440/4 | €1,307 | €4,097 | +€2,790 | +213% |
| Taxes, remuneration and social security | 45 | €1,136 | €7,176 | +€6,040 | +532% |
| Taxes | 450/3 | €1,136 | €7,176 | +€6,040 | +532% |
| Other amounts payable | 47/48 | €4,955 | €1,957 | -€2,998 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,246 | €2,246 | = | 0.0% |
| Other operating charges | 640/8 | €564 | €400 | -€164 | -29.1% |
| Gross operating margin | 9900 | -€10,798 | €12,708 | +€23,506 | |
| Operating profit (loss) | 9901 | -€13,608 | €10,062 | +€23,670 | |
| Financial charges | 65/66B | €88 | €72 | -€16 | -17.7% |
| Recurring financial charges | 65 | €88 | €72 | -€16 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,696 | €9,990 | +€23,685 | |
| Income taxes | 67/77 | €271 | - | -€271 | |
| Profit (loss) for the period | 9904 | -€13,967 | €9,990 | +€23,956 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,967 | €9,990 | +€23,956 |
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 19 October 2026 via checked.be.