FUFFY: 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.
FUFFY
Largest movements
- Tangible fixed assets -€14,521
down €14,521 (-93.6%), from €15,518 to €997
of which Land and buildings: -€8,664
- Cash +€2,483
up €2,483 (+149.8%), from €1,657 to €4,140
mainly Depreciation (+€14,521) and Other debts (+€11,124)
- Profit (loss) carried forward -€13,709
down €13,709 (-14.3%), from -€95,986 to -€109,696
- Current portion of long-term debt -€13,110
down €13,110 (-87.9%), from €14,912 to €1,803
- Other debts +€11,124
up €11,124 (+19.3%), from €57,696 to €68,820
- Tax, wage and social debts +€3,488
up €3,488 (+309.8%), from €1,126 to €4,614
- Gross operating margin -€11,073
down €11,073 (-34.7%), from €31,928 to €20,855
- Depreciation -€3,551
down €3,551 (-19.6%), from €18,072 to €14,521
- Staff costs +€3,419
up €3,419 (+30.5%), from €11,195 to €14,614
- Other operating charges +€584
up €584 (+29.3%), from €1,991 to €2,575
- Financial charges -€573
down €573 (-16.7%), from €3,427 to €2,854
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 | €26,025 | €13,987 | -€12,038 | -46.3% |
| Fixed assets | 21/28 | €24,368 | €9,847 | -€14,521 | -59.6% |
| Tangible fixed assets | 22/27 | €15,518 | €997 | -€14,521 | -93.6% |
| Land and buildings | 22 | €9,330 | €666 | -€8,664 | -92.9% |
| Plant, machinery and equipment | 23 | €5,016 | - | -€5,016 | |
| Furniture and vehicles | 24 | €1,171 | €331 | -€840 | -71.7% |
| Financial fixed assets | 28 | €8,850 | €8,850 | = | 0.0% |
| Current assets | 29/58 | €1,657 | €4,140 | +€2,483 | +149.8% |
| Cash at bank and in hand | 54/58 | €1,657 | €4,140 | +€2,483 | +149.8% |
| Total equity and liabilities | 10/49 | €26,025 | €13,987 | -€12,038 | -46.3% |
| Equity | 10/15 | -€93,986 | -€107,696 | -€13,709 | -14.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,986 | -€109,696 | -€13,709 | -14.3% |
| Amounts payable | 17/49 | €120,012 | €121,683 | +€1,671 | +1.4% |
| Amounts payable after more than one year | 17 | €17,150 | €17,150 | +€0 | 0.0% |
| Financial debts | 170/4 | €17,150 | €17,150 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €102,861 | €104,533 | +€1,671 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €14,912 | €1,803 | -€13,110 | -87.9% |
| Trade debts | 44 | €29,127 | €29,296 | +€169 | +0.6% |
| Suppliers | 440/4 | €29,127 | €29,296 | +€169 | +0.6% |
| Taxes, remuneration and social security | 45 | €1,126 | €4,614 | +€3,488 | +309.8% |
| Taxes | 450/3 | €1,126 | €4,614 | +€3,488 | +309.8% |
| Other amounts payable | 47/48 | €57,696 | €68,820 | +€11,124 | +19.3% |
| Remuneration, social security and pensions | 62 | €11,195 | €14,614 | +€3,419 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,072 | €14,521 | -€3,551 | -19.6% |
| Other operating charges | 640/8 | €1,991 | €2,575 | +€584 | +29.3% |
| Gross operating margin | 9900 | €31,928 | €20,855 | -€11,073 | -34.7% |
| Operating profit (loss) | 9901 | €670 | -€10,855 | -€11,525 | |
| Financial charges | 65/66B | €3,427 | €2,854 | -€573 | -16.7% |
| Recurring financial charges | 65 | €3,427 | €2,854 | -€573 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,757 | -€13,709 | -€10,953 | -397.3% |
| Profit (loss) for the period | 9904 | -€2,757 | -€13,709 | -€10,953 | -397.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,757 | -€13,709 | -€10,953 | -397.3% |
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 30 September 2026 via checked.be.