FUN D 2 YOU: 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 D 2 YOU
Largest movements
- Cash +€318,998
up €318,998 (+4772.8%), from €6,684 to €325,681
mainly Current portion of long-term debt (+€300,000) and Short-term financial debts (+€126,000)
- Stocks and contracts +€80,000
new in 2025: €80,000
- Receivables within one year -€24,673
down €24,673 (-27.0%), from €91,329 to €66,656
of which Trade receivables: -€45,013
- Current portion of long-term debt +€300,000
new in 2025: €300,000
- Short-term financial debts +€126,000
new in 2025: €126,000
- Advances received -€52,635
down €52,635 (-100.0%), from €52,635 to €0
- Profit (loss) carried forward -€5,436
down €5,436, from €4,538 to -€898
- Gross operating margin -€27,162
down €27,162, from €24,782 to -€2,379
- Financial charges +€2,194
up €2,194 (+2028.8%), from €108 to €2,303
- Taxes -€944
down €944 (-73.4%), from €1,287 to €343
- Other operating charges -€411
down €411 (-50.0%), from €822 to €411
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 | €98,012 | €472,337 | +€374,325 | +381.9% |
| Current assets | 29/58 | €98,012 | €472,337 | +€374,325 | +381.9% |
| Stocks and contracts in progress | 3 | - | €80,000 | +€80,000 | |
| Stocks | 30/36 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €91,329 | €66,656 | -€24,673 | -27.0% |
| Trade receivables | 40 | €45,013 | €0 | -€45,013 | -100.0% |
| Other amounts receivable | 41 | €46,316 | €66,656 | +€20,340 | +43.9% |
| Cash at bank and in hand | 54/58 | €6,684 | €325,681 | +€318,998 | +4772.8% |
| Total equity and liabilities | 10/49 | €98,012 | €472,337 | +€374,325 | +381.9% |
| Equity | 10/15 | €12,038 | €6,602 | -€5,436 | -45.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,538 | -€898 | -€5,436 | |
| Amounts payable | 17/49 | €85,974 | €465,735 | +€379,761 | +441.7% |
| Amounts payable within one year | 42/48 | €85,974 | €464,937 | +€378,963 | +440.8% |
| Current portion of amounts payable after more than one year | 42 | - | €300,000 | +€300,000 | |
| Financial debts | 43 | - | €126,000 | +€126,000 | |
| Credit institutions | 430/8 | - | €126,000 | +€126,000 | |
| Trade debts | 44 | €18,654 | €21,957 | +€3,304 | +17.7% |
| Suppliers | 440/4 | €18,654 | €21,957 | +€3,304 | +17.7% |
| Advances received on contracts in progress | 46 | €52,635 | €0 | -€52,635 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,335 | €1,630 | +€294 | +22.0% |
| Taxes | 450/3 | €1,335 | €1,630 | +€294 | +22.0% |
| Other amounts payable | 47/48 | €13,350 | €15,350 | +€2,000 | +15.0% |
| Accrued charges and deferred income | 492/3 | - | €798 | +€798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €0 | -€103 | -100.0% |
| Other operating charges | 640/8 | €822 | €411 | -€411 | -50.0% |
| Gross operating margin | 9900 | €24,782 | -€2,379 | -€27,162 | |
| Operating profit (loss) | 9901 | €23,858 | -€2,791 | -€26,649 | |
| Financial charges | 65/66B | €108 | €2,303 | +€2,194 | +2028.8% |
| Recurring financial charges | 65 | €108 | €2,303 | +€2,194 | +2028.8% |
| Profit (loss) for the period before taxes | 9903 | €23,750 | -€5,093 | -€28,843 | |
| Income taxes | 67/77 | €1,287 | €343 | -€944 | -73.4% |
| Profit (loss) for the period | 9904 | €22,463 | -€5,436 | -€27,899 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,463 | -€5,436 | -€27,899 |
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 9 October 2026 via checked.be.