FULYA: 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.
FULYA
Largest movements
- Stocks and contracts -€5,182
down €5,182 (-22.4%), from €23,167 to €17,985
- Cash -€1,133
down €1,133 (-14.0%), from €8,114 to €6,981
mainly Net result for the year (-€8,543) and Receivables within one year (-€134)
- Profit (loss) carried forward -€8,543
down €8,543 (-64.9%), from €13,171 to €4,628
- Trade debts +€921
up €921 (+974.3%), from €95 to €1,015
- Tax, wage and social debts +€727
up €727 (+23.5%), from €3,090 to €3,817
- Other debts +€715
up €715 (+435.8%), from €164 to €879
- Gross operating margin -€9,172
down €9,172, from €3,357 to -€5,815
- Turnover -€7,936
down €7,936 (-7.9%), from €100,496 to €92,561
- Purchases and services +€1,236
up €1,236 (+1.3%), from €97,140 to €98,376
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,202 | €29,021 | -€6,181 | -17.6% |
| Fixed assets | 21/28 | €646 | €646 | = | 0.0% |
| Financial fixed assets | 28 | €646 | €646 | = | 0.0% |
| Current assets | 29/58 | €34,555 | €28,375 | -€6,181 | -17.9% |
| Stocks and contracts in progress | 3 | €23,167 | €17,985 | -€5,182 | -22.4% |
| Stocks | 30/36 | €23,167 | €17,985 | -€5,182 | -22.4% |
| Amounts receivable within one year | 40/41 | €3,274 | €3,408 | +€134 | +4.1% |
| Trade receivables | 40 | €336 | - | -€336 | |
| Other amounts receivable | 41 | €2,938 | €3,408 | +€470 | +16.0% |
| Cash at bank and in hand | 54/58 | €8,114 | €6,981 | -€1,133 | -14.0% |
| Total equity and liabilities | 10/49 | €35,202 | €29,021 | -€6,181 | -17.6% |
| Equity | 10/15 | €31,853 | €23,310 | -€8,543 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82 | €82 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82 | €82 | = | 0.0% |
| Reserves not available under the articles | 1311 | €82 | €82 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,171 | €4,628 | -€8,543 | -64.9% |
| Amounts payable | 17/49 | €3,349 | €5,711 | +€2,363 | +70.6% |
| Amounts payable within one year | 42/48 | €3,349 | €5,711 | +€2,363 | +70.6% |
| Trade debts | 44 | €95 | €1,015 | +€921 | +974.3% |
| Suppliers | 440/4 | €95 | €1,015 | +€921 | +974.3% |
| Taxes, remuneration and social security | 45 | €3,090 | €3,817 | +€727 | +23.5% |
| Taxes | 450/3 | €3,090 | €3,817 | +€727 | +23.5% |
| Other amounts payable | 47/48 | €164 | €879 | +€715 | +435.8% |
| Turnover | 70 | €100,496 | €92,561 | -€7,936 | -7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,140 | €98,376 | +€1,236 | +1.3% |
| Other operating charges | 640/8 | €269 | €1,004 | +€735 | +273.0% |
| Gross operating margin | 9900 | €3,357 | -€5,815 | -€9,172 | |
| Operating profit (loss) | 9901 | €3,088 | -€6,819 | -€9,906 | |
| Financial income | 75/76B | €2 | €3 | +€1 | +52.9% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +52.9% |
| Non-recurring financial income | 76B | €2 | €3 | +€1 | +52.9% |
| Financial charges | 65/66B | €873 | €919 | +€47 | +5.3% |
| Recurring financial charges | 65 | €860 | €916 | +€56 | +6.5% |
| Non-recurring financial charges | 66B | €12 | €3 | -€9 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €2,217 | -€7,734 | -€9,952 | |
| Income taxes | 67/77 | - | €809 | +€809 | |
| Profit (loss) for the period | 9904 | €2,217 | -€8,543 | -€10,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,217 | -€8,543 | -€10,761 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.