Fun-é-partners: 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-é-partners
Largest movements
- Receivables within one year +€97,702
up €97,702 (+28.0%), from €348,708 to €446,410
of which Other amounts receivable: +€72,010
- Tangible fixed assets -€6,960
down €6,960 (-9.2%), from €75,618 to €68,658
of which Furniture and vehicles: -€7,280
- Profit (loss) carried forward +€111,998
up €111,998 (+67.6%), from -€165,783 to -€53,784
- Debts after one year -€24,099
down €24,099 (-40.2%), from €59,914 to €35,815
- Trade debts +€13,467
up €13,467 (+26.8%), from €50,207 to €63,673
- Gross operating margin +€66,051
up €66,051 (+31.8%), from €208,025 to €274,076
- Taxes +€24,760
up €24,760 (+18039.7%), from €137 to €24,897
- Depreciation +€3,379
up €3,379 (+16.8%), from €20,129 to €23,508
- Staff costs +€2,752
up €2,752 (+2.4%), from €115,051 to €117,803
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 | €474,916 | €574,695 | +€99,780 | +21.0% |
| Fixed assets | 21/28 | €78,026 | €71,066 | -€6,960 | -8.9% |
| Tangible fixed assets | 22/27 | €75,618 | €68,658 | -€6,960 | -9.2% |
| Land and buildings | 22 | €7,360 | €7,360 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,213 | €20,648 | +€7,435 | +56.3% |
| Furniture and vehicles | 24 | €32,777 | €25,497 | -€7,280 | -22.2% |
| Leasing and similar rights | 25 | €22,268 | €15,153 | -€7,115 | -32.0% |
| Financial fixed assets | 28 | €2,408 | €2,408 | = | 0.0% |
| Current assets | 29/58 | €396,890 | €503,630 | +€106,740 | +26.9% |
| Stocks and contracts in progress | 3 | €10,800 | €14,591 | +€3,791 | +35.1% |
| Stocks | 30/36 | €10,800 | €14,591 | +€3,791 | +35.1% |
| Amounts receivable within one year | 40/41 | €348,708 | €446,410 | +€97,702 | +28.0% |
| Trade receivables | 40 | €147,827 | €173,519 | +€25,692 | +17.4% |
| Other amounts receivable | 41 | €200,881 | €272,891 | +€72,010 | +35.8% |
| Cash at bank and in hand | 54/58 | €37,315 | €41,280 | +€3,965 | +10.6% |
| Deferred charges and accrued income | 490/1 | €66 | €1,347 | +€1,281 | +1935.6% |
| Total equity and liabilities | 10/49 | €474,916 | €574,695 | +€99,780 | +21.0% |
| Equity | 10/15 | €318,345 | €430,343 | +€111,998 | +35.2% |
| Contributions | 10/11 | €483,830 | €483,830 | = | 0.0% |
| Reserves | 13 | €297 | €297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €297 | €297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €297 | €297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,783 | -€53,784 | +€111,998 | +67.6% |
| Amounts payable | 17/49 | €156,571 | €144,352 | -€12,219 | -7.8% |
| Amounts payable after more than one year | 17 | €59,914 | €35,815 | -€24,099 | -40.2% |
| Financial debts | 170/4 | €59,914 | €35,815 | -€24,099 | -40.2% |
| Amounts payable within one year | 42/48 | €95,349 | €108,536 | +€13,187 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €25,388 | €24,099 | -€1,289 | -5.1% |
| Trade debts | 44 | €50,207 | €63,673 | +€13,467 | +26.8% |
| Suppliers | 440/4 | €50,207 | €63,673 | +€13,467 | +26.8% |
| Taxes, remuneration and social security | 45 | €19,755 | €20,764 | +€1,009 | +5.1% |
| Taxes | 450/3 | €10,678 | €7,123 | -€3,554 | -33.3% |
| Remuneration and social security | 454/9 | €9,077 | €13,641 | +€4,564 | +50.3% |
| Accrued charges and deferred income | 492/3 | €1,307 | €0 | -€1,307 | -100.0% |
| Non-recurring operating income | 76A | €736 | €16 | -€720 | -97.8% |
| Remuneration, social security and pensions | 62 | €115,051 | €117,803 | +€2,752 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,129 | €23,508 | +€3,379 | +16.8% |
| Other operating charges | 640/8 | €6,753 | €5,040 | -€1,714 | -25.4% |
| Gross operating margin | 9900 | €208,025 | €274,076 | +€66,051 | +31.8% |
| Operating profit (loss) | 9901 | €66,092 | €127,726 | +€61,633 | +93.3% |
| Financial income | 75/76B | €10,856 | €13,548 | +€2,692 | +24.8% |
| Recurring financial income | 75 | €10,856 | €13,548 | +€2,692 | +24.8% |
| Financial charges | 65/66B | €3,588 | €4,378 | +€790 | +22.0% |
| Recurring financial charges | 65 | €3,588 | €4,378 | +€790 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €73,360 | €136,895 | +€63,535 | +86.6% |
| Income taxes | 67/77 | €137 | €24,897 | +€24,760 | +18039.7% |
| Profit (loss) for the period | 9904 | €73,223 | €111,998 | +€38,776 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,223 | €111,998 | +€38,776 | +53.0% |
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.