FUN & BUSINESS: 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.
FUN & BUSINESS
Largest movements
- Receivables within one year +€883
up €883 (+41.7%), from €2,118 to €3,000
- Current investments +€60
new in 2025: €60
- Cash -€39
no longer reported in 2025 (was €39)
mainly Other debts (-€3,667) and Receivables within one year (-€883)
- Other debts -€3,667
down €3,667 (-5.0%), from €73,576 to €69,908
- Trade debts +€3,265
up €3,265 (+114%), from €2,859 to €6,123
- Profit (loss) carried forward +€828
up €828 (+0.9%), from -€92,242 to -€91,414
- Accrued charges and deferred income +€387
new in 2025: €387
- Tax, wage and social debts +€92
up €92 (+5.5%), from €1,664 to €1,755
- Other operating charges -€309
down €309 (-44.3%), from €696 to €387
- Gross operating margin -€190
down €190 (-10.1%), from €1,890 to €1,700
- Taxes +€186
up €186 (+161%), from €115 to €302
- Financial charges -€23
down €23 (-11.2%), from €206 to €183
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 | €2,156 | €3,060 | +€904 | +41.9% |
| Current assets | 29/58 | €2,156 | €3,060 | +€904 | +41.9% |
| Amounts receivable within one year | 40/41 | €2,118 | €3,000 | +€883 | +41.7% |
| Trade receivables | 40 | €2,118 | €3,000 | +€883 | +41.7% |
| Current investments | 50/53 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €39 | - | -€39 | |
| Total equity and liabilities | 10/49 | €2,156 | €3,060 | +€904 | +41.9% |
| Equity | 10/15 | -€79,842 | -€79,014 | +€828 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,242 | -€91,414 | +€828 | +0.9% |
| Amounts payable | 17/49 | €81,998 | €82,074 | +€76 | +0.1% |
| Amounts payable within one year | 42/48 | €81,998 | €81,687 | -€311 | -0.4% |
| Financial debts | 43 | €3,900 | €3,900 | = | 0.0% |
| Credit institutions | 430/8 | €3,900 | €3,900 | = | 0.0% |
| Trade debts | 44 | €2,859 | €6,123 | +€3,265 | +114% |
| Suppliers | 440/4 | €2,859 | €6,123 | +€3,265 | +114% |
| Taxes, remuneration and social security | 45 | €1,664 | €1,755 | +€92 | +5.5% |
| Taxes | 450/3 | €1,664 | €1,755 | +€92 | +5.5% |
| Other amounts payable | 47/48 | €73,576 | €69,908 | -€3,667 | -5.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Other operating charges | 640/8 | €696 | €387 | -€309 | -44.3% |
| Gross operating margin | 9900 | €1,890 | €1,700 | -€190 | -10.1% |
| Operating profit (loss) | 9901 | €1,194 | €1,313 | +€118 | +9.9% |
| Financial charges | 65/66B | €206 | €183 | -€23 | -11.2% |
| Recurring financial charges | 65 | €206 | €183 | -€23 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €988 | €1,130 | +€141 | +14.3% |
| Income taxes | 67/77 | €115 | €302 | +€186 | +161% |
| Profit (loss) for the period | 9904 | €873 | €828 | -€45 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €873 | €828 | -€45 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 1 January 2024 and 1 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.