FUN INVEST: what changed
FUN INVEST
Largest movements
- Tangible fixed assets -€12,536
down €12,536 (-9.3%), from €134,087 to €121,551
of which Land and buildings: -€12,536
- Cash -€1,453
down €1,453 (-52.4%), from €2,775 to €1,322
mainly Debts after one year (-€25,163) and Other debts (-€14,730)
- Profit (loss) carried forward +€25,881
up €25,881 (+13.3%), from -€193,923 to -€168,042
- Debts after one year -€25,163
down €25,163 (-16.3%), from €154,240 to €129,077
of which Financial debts: -€25,163
- Other debts -€14,730
down €14,730 (-15.2%), from €96,839 to €82,109
- Contributions +€12,400
new in 2025: €12,400
- Revaluation surpluses -€12,400
no longer reported in 2025 (was €12,400)
- Gross operating margin +€20,401
up €20,401 (+94.4%), from €21,614 to €42,015
- Depreciation +€5,417
up €5,417 (+76.1%), from €7,119 to €12,536
- Other operating charges +€1,080
up €1,080 (+42.7%), from €2,529 to €3,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,701 | €123,564 | -€15,137 | -10.9% |
| Fixed assets | 21/28 | €134,087 | €121,551 | -€12,536 | -9.3% |
| Tangible fixed assets | 22/27 | €134,087 | €121,551 | -€12,536 | -9.3% |
| Land and buildings | 22 | €60,652 | €48,116 | -€12,536 | -20.7% |
| Other tangible fixed assets | 26 | €73,435 | €73,435 | = | 0.0% |
| Current assets | 29/58 | €4,614 | €2,013 | -€2,601 | -56.4% |
| Amounts receivable within one year | 40/41 | €1,839 | €691 | -€1,148 | -62.4% |
| Trade receivables | 40 | - | €144 | +€144 | |
| Other amounts receivable | 41 | €1,839 | €547 | -€1,292 | -70.3% |
| Cash at bank and in hand | 54/58 | €2,775 | €1,322 | -€1,453 | -52.4% |
| Total equity and liabilities | 10/49 | €138,701 | €123,564 | -€15,137 | -10.9% |
| Equity | 10/15 | -€113,584 | -€87,703 | +€25,881 | +22.8% |
| Contributions | 10/11 | - | €12,400 | +€12,400 | |
| Revaluation surpluses | 12 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €67,939 | €67,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,079 | €66,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,923 | -€168,042 | +€25,881 | +13.3% |
| Amounts payable | 17/49 | €252,285 | €211,267 | -€41,018 | -16.3% |
| Amounts payable after more than one year | 17 | €154,240 | €129,077 | -€25,163 | -16.3% |
| Financial debts | 170/4 | €153,040 | €127,877 | -€25,163 | -16.4% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,045 | €82,190 | -€15,855 | -16.2% |
| Trade debts | 44 | €1,178 | €53 | -€1,125 | -95.5% |
| Suppliers | 440/4 | €1,178 | €53 | -€1,125 | -95.5% |
| Taxes, remuneration and social security | 45 | €28 | €28 | = | 0.0% |
| Taxes | 450/3 | €28 | €28 | = | 0.0% |
| Other amounts payable | 47/48 | €96,839 | €82,109 | -€14,730 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,119 | €12,536 | +€5,417 | +76.1% |
| Other operating charges | 640/8 | €2,529 | €3,609 | +€1,080 | +42.7% |
| Non-recurring operating charges | 66A | €23,083 | - | -€23,083 | |
| Gross operating margin | 9900 | €21,614 | €42,015 | +€20,401 | +94.4% |
| Operating profit (loss) | 9901 | -€11,117 | €25,870 | +€36,987 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Profit (loss) for the period before taxes | 9903 | -€11,117 | €25,881 | +€36,998 | |
| Profit (loss) for the period | 9904 | -€11,117 | €25,881 | +€36,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,117 | €25,881 | +€36,998 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.