FUN CONCEPT: 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.
FUN CONCEPT
Largest movements
- Receivables within one year -€9,336
down €9,336 (-81.0%), from €11,521 to €2,185
of which Other amounts receivable: -€8,969
- Tangible fixed assets -€4,792
down €4,792 (-17.2%), from €27,916 to €23,124
of which Plant, machinery and equipment: -€7,403
- Cash +€4,298
up €4,298 (+3279.6%), from €131 to €4,429
mainly Net result for the year (+€14,312) and Receivables within one year (+€9,336)
- Stocks and contracts -€2,544
no longer reported in 2025 (was €2,544)
- Deferred charges and accrued income +€723
new in 2025: €723
- Short-term financial debts -€18,653
no longer reported in 2025 (was €18,653)
- Profit (loss) carried forward +€14,312
up €14,312 (+119.5%), from €11,980 to €26,292
- Trade debts -€4,065
down €4,065 (-78.8%), from €5,159 to €1,094
- Current portion of long-term debt -€2,617
no longer reported in 2025 (was €2,617)
- Tax, wage and social debts -€629
down €629 (-69.9%), from €901 to €271
- Staff costs -€24,000
no longer reported in 2025 (was €24,000)
- Gross operating margin -€19,720
down €19,720 (-42.7%), from €46,209 to €26,489
- Purchases and services +€18,517
up €18,517 (+35.2%), from €52,647 to €71,164
- Depreciation -€10,520
down €10,520 (-54.5%), from €19,307 to €8,788
- Financial charges -€1,349
down €1,349 (-34.8%), from €3,874 to €2,525
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 | €42,246 | €30,594 | -€11,652 | -27.6% |
| Fixed assets | 21/28 | €28,050 | €23,258 | -€4,792 | -17.1% |
| Tangible fixed assets | 22/27 | €27,916 | €23,124 | -€4,792 | -17.2% |
| Land and buildings | 22 | €7,933 | €7,933 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €17,864 | €10,461 | -€7,403 | -41.4% |
| Furniture and vehicles | 24 | €2,119 | €1,034 | -€1,085 | -51.2% |
| Leasing and similar rights | 25 | - | €3,696 | +€3,696 | |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €14,196 | €7,336 | -€6,859 | -48.3% |
| Stocks and contracts in progress | 3 | €2,544 | - | -€2,544 | |
| Stocks | 30/36 | €2,544 | - | -€2,544 | |
| Amounts receivable within one year | 40/41 | €11,521 | €2,185 | -€9,336 | -81.0% |
| Trade receivables | 40 | €367 | - | -€367 | |
| Other amounts receivable | 41 | €11,154 | €2,185 | -€8,969 | -80.4% |
| Cash at bank and in hand | 54/58 | €131 | €4,429 | +€4,298 | +3279.6% |
| Deferred charges and accrued income | 490/1 | - | €723 | +€723 | |
| Total equity and liabilities | 10/49 | €42,246 | €30,594 | -€11,652 | -27.6% |
| Equity | 10/15 | €14,917 | €29,229 | +€14,312 | +95.9% |
| Reserves | 13 | €2,937 | €2,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,937 | €2,937 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,937 | €2,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,980 | €26,292 | +€14,312 | +119.5% |
| Amounts payable | 17/49 | €27,330 | €1,366 | -€25,964 | -95.0% |
| Amounts payable within one year | 42/48 | €27,330 | €1,366 | -€25,964 | -95.0% |
| Current portion of amounts payable after more than one year | 42 | €2,617 | - | -€2,617 | |
| Financial debts | 43 | €18,653 | - | -€18,653 | |
| Credit institutions | 430/8 | €18,653 | - | -€18,653 | |
| Trade debts | 44 | €5,159 | €1,094 | -€4,065 | -78.8% |
| Suppliers | 440/4 | €5,159 | €1,094 | -€4,065 | -78.8% |
| Taxes, remuneration and social security | 45 | €901 | €271 | -€629 | -69.9% |
| Taxes | 450/3 | €901 | €271 | -€629 | -69.9% |
| Turnover | 70 | €98,856 | €97,653 | -€1,203 | -1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,647 | €71,164 | +€18,517 | +35.2% |
| Remuneration, social security and pensions | 62 | €24,000 | - | -€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,307 | €8,788 | -€10,520 | -54.5% |
| Other operating charges | 640/8 | €387 | €840 | +€452 | +116.8% |
| Gross operating margin | 9900 | €46,209 | €26,489 | -€19,720 | -42.7% |
| Operating profit (loss) | 9901 | €2,515 | €16,861 | +€14,347 | +570.6% |
| Financial charges | 65/66B | €3,874 | €2,525 | -€1,349 | -34.8% |
| Recurring financial charges | 65 | €3,874 | €2,525 | -€1,349 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,360 | €14,336 | +€15,696 | |
| Income taxes | 67/77 | €795 | €24 | -€771 | -97.0% |
| Profit (loss) for the period | 9904 | -€2,155 | €14,312 | +€16,467 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,155 | €14,312 | +€16,467 |
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 29 September 2026 via checked.be.