FUN ON ICE: 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 ON ICE
Largest movements
- Cash +€148,196
up €148,196 (+303.1%), from €48,885 to €197,081
mainly Net result for the year (+€107,913) and Tax, wage and social debts (+€101,441)
- Receivables within one year -€88,448
down €88,448 (-30.0%), from €295,138 to €206,690
of which Trade receivables: -€88,800
- Deferred charges and accrued income +€83,248
up €83,248 (+5185.8%), from €1,605 to €84,854
- Stocks and contracts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables after one year -€12,000
down €12,000 (-17.1%), from €70,000 to €58,000
of which Other amounts receivable: -€70,000
- Trade debts -€135,626
down €135,626 (-41.1%), from €329,753 to €194,127
- Reserves +€107,913
up €107,913 (+103.4%), from €104,370 to €212,283
of which Distributable reserves: +€107,913
- Tax, wage and social debts +€101,441
up €101,441 (+2131.8%), from €4,759 to €106,199
- Accrued charges and deferred income +€35,808
up €35,808 (+3536.1%), from €1,013 to €36,821
- Short-term financial debts -€22,906
down €22,906 (-100.0%), from €22,906 to €0
- Gross operating margin +€133,892
up €133,892 (+407.4%), from €32,869 to €166,761
- Taxes +€36,889
up €36,889 (+775.2%), from €4,759 to €41,648
- Depreciation +€5,764
up €5,764 (+87.2%), from €6,606 to €12,370
- Other operating charges -€5,605
down €5,605 (-67.8%), from €8,267 to €2,662
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 | €519,507 | €588,133 | +€68,626 | +13.2% |
| Fixed assets | 21/28 | €53,878 | €41,508 | -€12,370 | -23.0% |
| Intangible fixed assets | 21 | €8,631 | €6,728 | -€1,903 | -22.0% |
| Tangible fixed assets | 22/27 | €43,357 | €32,890 | -€10,467 | -24.1% |
| Plant, machinery and equipment | 23 | €6,797 | €4,910 | -€1,887 | -27.8% |
| Furniture and vehicles | 24 | €599 | €27,980 | +€27,381 | +4573.2% |
| Leasing and similar rights | 25 | €35,961 | - | -€35,961 | |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €465,629 | €546,625 | +€80,996 | +17.4% |
| Amounts receivable after more than one year | 29 | €70,000 | €58,000 | -€12,000 | -17.1% |
| Trade receivables | 290 | - | €58,000 | +€58,000 | |
| Other amounts receivable | 291 | €70,000 | - | -€70,000 | |
| Stocks and contracts in progress | 3 | €50,000 | €0 | -€50,000 | -100.0% |
| Contracts in progress | 37 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €295,138 | €206,690 | -€88,448 | -30.0% |
| Trade receivables | 40 | €293,392 | €204,592 | -€88,800 | -30.3% |
| Other amounts receivable | 41 | €1,746 | €2,098 | +€352 | +20.1% |
| Cash at bank and in hand | 54/58 | €48,885 | €197,081 | +€148,196 | +303.1% |
| Deferred charges and accrued income | 490/1 | €1,605 | €84,854 | +€83,248 | +5185.8% |
| Total equity and liabilities | 10/49 | €519,507 | €588,133 | +€68,626 | +13.2% |
| Equity | 10/15 | €116,770 | €224,683 | +€107,913 | +92.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,370 | €212,283 | +€107,913 | +103.4% |
| 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 | €102,510 | €210,423 | +€107,913 | +105.3% |
| Amounts payable | 17/49 | €402,736 | €363,450 | -€39,287 | -9.8% |
| Amounts payable after more than one year | 17 | €36,588 | €18,313 | -€18,275 | -49.9% |
| Financial debts | 170/4 | €24,588 | €18,313 | -€6,275 | -25.5% |
| Other amounts payable | 178/9 | €12,000 | - | -€12,000 | |
| Amounts payable within one year | 42/48 | €365,135 | €308,316 | -€56,819 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,580 | €6,275 | -€1,305 | -17.2% |
| Financial debts | 43 | €22,906 | €0 | -€22,906 | -100.0% |
| Credit institutions | 430/8 | €22,906 | €0 | -€22,906 | -100.0% |
| Trade debts | 44 | €329,753 | €194,127 | -€135,626 | -41.1% |
| Suppliers | 440/4 | €329,753 | €194,127 | -€135,626 | -41.1% |
| Taxes, remuneration and social security | 45 | €4,759 | €106,199 | +€101,441 | +2131.8% |
| Taxes | 450/3 | €4,759 | €106,199 | +€101,441 | +2131.8% |
| Other amounts payable | 47/48 | €137 | €1,715 | +€1,577 | +1148.6% |
| Accrued charges and deferred income | 492/3 | €1,013 | €36,821 | +€35,808 | +3536.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,606 | €12,370 | +€5,764 | +87.2% |
| Other operating charges | 640/8 | €8,267 | €2,662 | -€5,605 | -67.8% |
| Gross operating margin | 9900 | €32,869 | €166,761 | +€133,892 | +407.4% |
| Operating profit (loss) | 9901 | €17,995 | €151,728 | +€133,732 | +743.1% |
| Financial income | 75/76B | €31 | €0 | -€31 | -99.7% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -99.7% |
| Financial charges | 65/66B | €2,231 | €2,168 | -€63 | -2.8% |
| Recurring financial charges | 65 | €2,231 | €2,168 | -€63 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €15,796 | €149,560 | +€133,764 | +846.8% |
| Income taxes | 67/77 | €4,759 | €41,648 | +€36,889 | +775.2% |
| Profit (loss) for the period | 9904 | €11,038 | €107,913 | +€96,875 | +877.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,038 | €107,913 | +€96,875 | +877.7% |
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 10 October 2026 via checked.be.