Fun Garden: 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 Garden
Largest movements
- Receivables within one year +€4,293
up €4,293 (+78.8%), from €5,450 to €9,743
of which Trade receivables: +€4,687
- Tangible fixed assets +€2,872
up €2,872 (+875.3%), from €328 to €3,200
of which Furniture and vehicles: +€3,039
- Cash +€2,669
up €2,669 (+18.0%), from €14,853 to €17,522
mainly Net result for the year (+€4,974) and Tax, wage and social debts (+€4,150)
- Intangible fixed assets -€1,600
down €1,600 (-11.1%), from €14,350 to €12,750
- Reserves +€4,974
new in 2025: €4,974
- Tax, wage and social debts +€4,150
up €4,150 (+70.9%), from €5,851 to €10,001
of which Remuneration and social security: +€2,235
- Short-term financial debts +€2,937
new in 2025: €2,937
- Trade debts -€1,913
down €1,913 (-40.1%), from €4,771 to €2,858
- Other debts -€1,569
down €1,569 (-52.3%), from €3,000 to €1,431
- Staff costs +€14,606
up €14,606 (+184.9%), from €7,900 to €22,506
- Gross operating margin -€6,510
down €6,510 (-16.3%), from €39,990 to €33,481
- Taxes -€3,274
down €3,274 (-62.4%), from €5,246 to €1,972
- Depreciation -€2,275
down €2,275 (-48.5%), from €4,692 to €2,416
- Other operating charges +€859
up €859 (+295.6%), from €291 to €1,150
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 | €35,639 | €44,219 | +€8,580 | +24.1% |
| Fixed assets | 21/28 | €14,928 | €16,200 | +€1,272 | +8.5% |
| Intangible fixed assets | 21 | €14,350 | €12,750 | -€1,600 | -11.1% |
| Tangible fixed assets | 22/27 | €328 | €3,200 | +€2,872 | +875.3% |
| Plant, machinery and equipment | 23 | €328 | €161 | -€167 | -50.8% |
| Furniture and vehicles | 24 | - | €3,039 | +€3,039 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €20,711 | €28,019 | +€7,308 | +35.3% |
| Amounts receivable within one year | 40/41 | €5,450 | €9,743 | +€4,293 | +78.8% |
| Trade receivables | 40 | €1,531 | €6,217 | +€4,687 | +306.2% |
| Other amounts receivable | 41 | €3,920 | €3,526 | -€394 | -10.0% |
| Cash at bank and in hand | 54/58 | €14,853 | €17,522 | +€2,669 | +18.0% |
| Deferred charges and accrued income | 490/1 | €408 | €754 | +€346 | +85.0% |
| Total equity and liabilities | 10/49 | €35,639 | €44,219 | +€8,580 | +24.1% |
| Equity | 10/15 | €22,018 | €26,992 | +€4,974 | +22.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €4,974 | +€4,974 | |
| Distributable reserves | 133 | - | €4,974 | +€4,974 | |
| Profit (loss) carried forward | 14 | €18,518 | €18,518 | = | 0.0% |
| Amounts payable | 17/49 | €13,622 | €17,227 | +€3,605 | +26.5% |
| Amounts payable within one year | 42/48 | €13,622 | €17,227 | +€3,605 | +26.5% |
| Financial debts | 43 | - | €2,937 | +€2,937 | |
| Credit institutions | 430/8 | - | €2,937 | +€2,937 | |
| Trade debts | 44 | €4,771 | €2,858 | -€1,913 | -40.1% |
| Suppliers | 440/4 | €4,771 | €2,858 | -€1,913 | -40.1% |
| Taxes, remuneration and social security | 45 | €5,851 | €10,001 | +€4,150 | +70.9% |
| Taxes | 450/3 | €5,851 | €7,766 | +€1,915 | +32.7% |
| Remuneration and social security | 454/9 | - | €2,235 | +€2,235 | |
| Other amounts payable | 47/48 | €3,000 | €1,431 | -€1,569 | -52.3% |
| Remuneration, social security and pensions | 62 | €7,900 | €22,506 | +€14,606 | +184.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,692 | €2,416 | -€2,275 | -48.5% |
| Other operating charges | 640/8 | €291 | €1,150 | +€859 | +295.6% |
| Gross operating margin | 9900 | €39,990 | €33,481 | -€6,510 | -16.3% |
| Operating profit (loss) | 9901 | €27,108 | €7,408 | -€19,700 | -72.7% |
| Financial income | 75/76B | €2 | €1 | -€1 | -61.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -61.9% |
| Financial charges | 65/66B | €347 | €463 | +€116 | +33.5% |
| Recurring financial charges | 65 | €347 | €463 | +€116 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €26,763 | €6,946 | -€19,817 | -74.0% |
| Income taxes | 67/77 | €5,246 | €1,972 | -€3,274 | -62.4% |
| Profit (loss) for the period | 9904 | €21,518 | €4,974 | -€16,543 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,518 | €4,974 | -€16,543 | -76.9% |
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 5 October 2026 via checked.be.