FUN FAIR: 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 FAIR
Largest movements
- Tangible fixed assets +€83,266
up €83,266 (+12.3%), from €678,728 to €761,994
of which Plant, machinery and equipment: +€78,817
- Cash +€37,675
up €37,675 (+36.9%), from €102,153 to €139,828
mainly Debts after one year (+€84,976) and Net result for the year (+€61,178)
- Debts after one year +€84,976
up €84,976 (+22.6%), from €375,642 to €460,618
- Reserves +€76,886
up €76,886 (+409%), from €18,786 to €95,673
of which Tax-exempt reserves: +€76,886
- Advances received -€54,171
no longer reported in 2025 (was €54,171)
- Current portion of long-term debt +€22,702
up €22,702 (+102%), from €22,321 to €45,023
- Provisions +€19,222
new in 2025: €19,222
- Gross operating margin +€51,015
up €51,015 (+38.4%), from €132,813 to €183,827
- Depreciation +€18,651
up €18,651 (+44.7%), from €41,751 to €60,402
- Taxes -€5,009
down €5,009 (-91.1%), from €5,497 to €488
- Financial income -€4,954
down €4,954 (-77.7%), from €6,375 to €1,421
of which Non-recurring financial income: -€6,000
- Financial charges +€4,292
up €4,292 (+28.9%), from €14,836 to €19,127
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 | €800,217 | €927,383 | +€127,166 | +15.9% |
| Fixed assets | 21/28 | €682,143 | €763,759 | +€81,616 | +12.0% |
| Tangible fixed assets | 22/27 | €678,728 | €761,994 | +€83,266 | +12.3% |
| Land and buildings | 22 | €632,201 | €620,653 | -€11,548 | -1.8% |
| Plant, machinery and equipment | 23 | €45,197 | €124,014 | +€78,817 | +174% |
| Furniture and vehicles | 24 | €1,330 | €17,327 | +€15,997 | +1,203% |
| Financial fixed assets | 28 | €3,415 | €1,765 | -€1,650 | -48.3% |
| Current assets | 29/58 | €118,075 | €163,625 | +€45,550 | +38.6% |
| Amounts receivable within one year | 40/41 | €9,673 | €16,302 | +€6,629 | +68.5% |
| Trade receivables | 40 | €5,600 | €15,904 | +€10,303 | +184% |
| Other amounts receivable | 41 | €4,073 | €399 | -€3,674 | -90.2% |
| Cash at bank and in hand | 54/58 | €102,153 | €139,828 | +€37,675 | +36.9% |
| Deferred charges and accrued income | 490/1 | €6,248 | €7,494 | +€1,246 | +19.9% |
| Total equity and liabilities | 10/49 | €800,217 | €927,383 | +€127,166 | +15.9% |
| Equity | 10/15 | €236,345 | €297,523 | +€61,178 | +25.9% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €18,786 | €95,673 | +€76,886 | +409% |
| Tax-exempt reserves | 132 | - | €76,886 | +€76,886 | |
| Distributable reserves | 133 | €18,786 | €18,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,108 | €181,399 | -€15,709 | -8.0% |
| Provisions and deferred taxes | 16 | - | €19,222 | +€19,222 | |
| Deferred taxes | 168 | - | €19,222 | +€19,222 | |
| Amounts payable | 17/49 | €563,872 | €610,639 | +€46,767 | +8.3% |
| Amounts payable after more than one year | 17 | €375,642 | €460,618 | +€84,976 | +22.6% |
| Financial debts | 170/4 | €375,642 | €460,618 | +€84,976 | +22.6% |
| Amounts payable within one year | 42/48 | €188,230 | €150,021 | -€38,209 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €22,321 | €45,023 | +€22,702 | +102% |
| Trade debts | 44 | €24,305 | €28,155 | +€3,850 | +15.8% |
| Suppliers | 440/4 | €24,305 | €28,155 | +€3,850 | +15.8% |
| Advances received on contracts in progress | 46 | €54,171 | - | -€54,171 | |
| Taxes, remuneration and social security | 45 | €19,071 | €5,277 | -€13,794 | -72.3% |
| Taxes | 450/3 | €15,044 | €619 | -€14,425 | -95.9% |
| Remuneration and social security | 454/9 | €4,027 | €4,658 | +€631 | +15.7% |
| Other amounts payable | 47/48 | €68,362 | €71,566 | +€3,204 | +4.7% |
| Non-recurring operating income | 76A | - | €120,956 | +€120,956 | |
| Remuneration, social security and pensions | 62 | €19,741 | €19,178 | -€563 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,751 | €60,402 | +€18,651 | +44.7% |
| Other operating charges | 640/8 | €7,987 | €5,654 | -€2,333 | -29.2% |
| Gross operating margin | 9900 | €132,813 | €183,827 | +€51,015 | +38.4% |
| Operating profit (loss) | 9901 | €63,333 | €98,593 | +€35,260 | +55.7% |
| Financial income | 75/76B | €6,375 | €1,421 | -€4,954 | -77.7% |
| Recurring financial income | 75 | €375 | €1,421 | +€1,046 | +278% |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €14,836 | €19,127 | +€4,292 | +28.9% |
| Recurring financial charges | 65 | €14,836 | €19,127 | +€4,292 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €54,873 | €80,887 | +€26,014 | +47.4% |
| Transfer from deferred taxes | 780 | - | €4,770 | +€4,770 | |
| Transfer to deferred taxes | 680 | - | €23,991 | +€23,991 | |
| Income taxes | 67/77 | €5,497 | €488 | -€5,009 | -91.1% |
| Profit (loss) for the period | 9904 | €49,376 | €61,178 | +€11,802 | +23.9% |
| Transfer from tax-exempt reserves | 789 | - | €19,078 | +€19,078 | |
| Transfer to tax-exempt reserves | 689 | - | €95,965 | +€95,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,376 | -€15,709 | -€65,085 |
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 18 October 2026 via checked.be.