FUKI & YAR: 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.
FUKI & YAR
Largest movements
- Tangible fixed assets +€20,258
new in 2025: €20,258
- Cash -€8,432
down €8,432 (-35.0%), from €24,090 to €15,658
mainly Investment in fixed assets (net) (-€25,099) and Trade debts (-€2,416)
- Deferred charges and accrued income +€1,020
new in 2025: €1,020
- Debts after one year +€12,992
new in 2025: €12,992
- Current portion of long-term debt +€3,740
new in 2025: €3,740
- Trade debts -€2,416
down €2,416 (-84.1%), from €2,873 to €457
- Profit (loss) carried forward -€1,696
down €1,696 (-9.2%), from €18,381 to €16,685
- Tax, wage and social debts -€755
down €755 (-24.3%), from €3,106 to €2,351
- Depreciation +€4,821
up €4,821 (+24,105%), from €20 to €4,841
- Other operating charges +€1,483
up €1,483 (+231%), from €642 to €2,125
- Financial charges +€532
up €532 (+281%), from €189 to €721
- Taxes -€527
down €527 (-82.2%), from €641 to €114
- Gross operating margin -€509
down €509 (-7.7%), from €6,614 to €6,105
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 | €32,925 | €45,400 | +€12,475 | +37.9% |
| Fixed assets | 21/28 | - | €20,258 | +€20,258 | |
| Tangible fixed assets | 22/27 | - | €20,258 | +€20,258 | |
| Leasing and similar rights | 25 | - | €20,258 | +€20,258 | |
| Current assets | 29/58 | €32,925 | €25,142 | -€7,783 | -23.6% |
| Amounts receivable within one year | 40/41 | €8,835 | €8,464 | -€371 | -4.2% |
| Trade receivables | 40 | €3,398 | €2,650 | -€748 | -22.0% |
| Other amounts receivable | 41 | €5,437 | €5,814 | +€377 | +6.9% |
| Cash at bank and in hand | 54/58 | €24,090 | €15,658 | -€8,432 | -35.0% |
| Deferred charges and accrued income | 490/1 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €32,925 | €45,400 | +€12,475 | +37.9% |
| Equity | 10/15 | €26,946 | €25,251 | -€1,695 | -6.3% |
| Contributions | 10/11 | €8,080 | €8,080 | = | 0.0% |
| Contributions outside capital | 11 | €8,080 | €8,080 | = | 0.0% |
| Other | 1109/19 | €8,080 | €8,080 | = | 0.0% |
| Reserves | 13 | €485 | €486 | +€1 | +0.2% |
| Non-distributable reserves | 130/1 | €485 | €486 | +€1 | +0.2% |
| Reserves not available under the articles | 1311 | €485 | €486 | +€1 | +0.2% |
| Profit (loss) carried forward | 14 | €18,381 | €16,685 | -€1,696 | -9.2% |
| Amounts payable | 17/49 | €5,979 | €20,149 | +€14,170 | +237% |
| Amounts payable after more than one year | 17 | - | €12,992 | +€12,992 | |
| Financial debts | 170/4 | - | €12,992 | +€12,992 | |
| Amounts payable within one year | 42/48 | €5,979 | €7,157 | +€1,178 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,740 | +€3,740 | |
| Trade debts | 44 | €2,873 | €457 | -€2,416 | -84.1% |
| Suppliers | 440/4 | €2,873 | €457 | -€2,416 | -84.1% |
| Taxes, remuneration and social security | 45 | €3,106 | €2,351 | -€755 | -24.3% |
| Taxes | 450/3 | €3,106 | €2,351 | -€755 | -24.3% |
| Other amounts payable | 47/48 | - | €609 | +€609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €4,841 | +€4,821 | +24,105% |
| Other operating charges | 640/8 | €642 | €2,125 | +€1,483 | +231% |
| Gross operating margin | 9900 | €6,614 | €6,105 | -€509 | -7.7% |
| Operating profit (loss) | 9901 | €5,952 | -€861 | -€6,813 | |
| Financial charges | 65/66B | €189 | €721 | +€532 | +281% |
| Recurring financial charges | 65 | €189 | €721 | +€532 | +281% |
| Profit (loss) for the period before taxes | 9903 | €5,763 | -€1,582 | -€7,345 | |
| Income taxes | 67/77 | €641 | €114 | -€527 | -82.2% |
| Profit (loss) for the period | 9904 | €5,122 | -€1,696 | -€6,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,122 | -€1,696 | -€6,818 |
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 16 October 2026 via checked.be.