Fresh & Funky: 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.
Fresh & Funky
Largest movements
- Cash +€18,735
up €18,735 (+180.8%), from €10,364 to €29,099
mainly Net result for the year (+€32,926) and Investment in fixed assets (net) (+€7,306)
- Tangible fixed assets -€12,618
down €12,618 (-70.6%), from €17,866 to €5,248
- Deferred charges and accrued income +€556
up €556 (+184.2%), from €302 to €857
- Profit (loss) carried forward +€32,926
up €32,926 (+29.9%), from -€110,182 to -€77,255
- Debts after one year -€30,159
down €30,159 (-25.5%), from €118,263 to €88,104
- Tax, wage and social debts +€1,956
up €1,956 (+1077.7%), from €182 to €2,138
- Trade debts +€1,059
up €1,059 (+175.0%), from €605 to €1,664
- Depreciation -€2,775
down €2,775 (-34.3%), from €8,087 to €5,312
- Gross operating margin -€2,221
down €2,221 (-5.3%), from €41,763 to €39,542
- Write-downs -€607
down €607 (-100.0%), from €607 to €0
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 | €38,047 | €44,433 | +€6,386 | +16.8% |
| Fixed assets | 21/28 | €17,866 | €5,248 | -€12,618 | -70.6% |
| Tangible fixed assets | 22/27 | €17,866 | €5,248 | -€12,618 | -70.6% |
| Furniture and vehicles | 24 | €17,866 | €5,248 | -€12,618 | -70.6% |
| Current assets | 29/58 | €20,182 | €39,186 | +€19,004 | +94.2% |
| Amounts receivable within one year | 40/41 | €9,517 | €9,230 | -€287 | -3.0% |
| Trade receivables | 40 | €9,480 | €9,136 | -€344 | -3.6% |
| Other amounts receivable | 41 | €36 | €94 | +€58 | +158.9% |
| Cash at bank and in hand | 54/58 | €10,364 | €29,099 | +€18,735 | +180.8% |
| Deferred charges and accrued income | 490/1 | €302 | €857 | +€556 | +184.2% |
| Total equity and liabilities | 10/49 | €38,047 | €44,433 | +€6,386 | +16.8% |
| Equity | 10/15 | -€91,582 | -€58,655 | +€32,926 | +36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,182 | -€77,255 | +€32,926 | +29.9% |
| Amounts payable | 17/49 | €129,629 | €103,089 | -€26,540 | -20.5% |
| Amounts payable after more than one year | 17 | €118,263 | €88,104 | -€30,159 | -25.5% |
| Financial debts | 170/4 | €118,263 | €88,104 | -€30,159 | -25.5% |
| Amounts payable within one year | 42/48 | €11,219 | €14,696 | +€3,477 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €10,049 | €10,150 | +€101 | +1.0% |
| Trade debts | 44 | €605 | €1,664 | +€1,059 | +175.0% |
| Suppliers | 440/4 | €605 | €1,664 | +€1,059 | +175.0% |
| Taxes, remuneration and social security | 45 | €182 | €2,138 | +€1,956 | +1077.7% |
| Taxes | 450/3 | €182 | €2,138 | +€1,956 | +1077.7% |
| Other amounts payable | 47/48 | €383 | €744 | +€361 | +94.3% |
| Accrued charges and deferred income | 492/3 | €147 | €288 | +€141 | +95.7% |
| Non-recurring operating income | 76A | €0 | €2,198 | +€2,198 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,087 | €5,312 | -€2,775 | -34.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €607 | €0 | -€607 | -100.0% |
| Other operating charges | 640/8 | €475 | €262 | -€213 | -44.9% |
| Gross operating margin | 9900 | €41,763 | €39,542 | -€2,221 | -5.3% |
| Operating profit (loss) | 9901 | €32,594 | €33,968 | +€1,374 | +4.2% |
| Financial income | 75/76B | €14 | €29 | +€15 | +105.2% |
| Recurring financial income | 75 | €14 | €29 | +€15 | +105.2% |
| Financial charges | 65/66B | €550 | €906 | +€356 | +64.7% |
| Recurring financial charges | 65 | €550 | €906 | +€356 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €32,058 | €33,091 | +€1,033 | +3.2% |
| Income taxes | 67/77 | €164 | €165 | +€1 | +0.6% |
| Profit (loss) for the period | 9904 | €31,894 | €32,926 | +€1,032 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,894 | €32,926 | +€1,032 | +3.2% |
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 7 October 2026 via checked.be.