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FUN4RENT: 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.

What changed

FUN4RENT

BE 0807.803.429
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€65,558
2024 · -€11,643+€77,201
Equity
€133,300
2024 · €67,742+€65,558
Cash
€56,146
2024 · €37,826+€18,320
Balance sheet total
€229,372
2024 · €218,816+€10,556

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€24,892

    down €24,892 (-26.0%), from €95,622 to €70,729

    of which Plant, machinery and equipment: -€15,539

  • Cash +€18,320

    up €18,320 (+48.4%), from €37,826 to €56,146

    mainly Net result for the year (+€65,558) and Depreciation (+€30,678)

  • Receivables within one year +€16,080

    up €16,080 (+31.6%), from €50,841 to €66,920

    of which Other amounts receivable: +€12,514

Equity and liabilities
  • Profit (loss) carried forward +€65,558

    up €65,558 (+492.3%), from €13,316 to €78,874

  • Trade debts -€35,607

    down €35,607 (-64.4%), from €55,282 to €19,676

  • Other debts -€14,517

    down €14,517 (-58.4%), from €24,839 to €10,322

  • Current portion of long-term debt -€11,594

    down €11,594 (-33.8%), from €34,278 to €22,684

  • Tax, wage and social debts +€6,607

    up €6,607 (+18.6%), from €35,570 to €42,176

    of which Taxes: +€13,356

Income statement
  • Gross operating margin +€71,934

    up €71,934 (+25.7%), from €279,478 to €351,412

  • Staff costs -€27,124

    down €27,124 (-10.9%), from €249,600 to €222,475

  • Taxes +€18,471

    up €18,471 (+9096.7%), from €203 to €18,674

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€11,643
Gross operating margin +€71,934
Staff costs +€27,124
Depreciation -€3,272
Other operating charges +€40
Financial income +€555
Financial charges -€710
Taxes -€18,471
Result 2025 €65,558

Cash bridge derived

cash 2024 to 2025

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.

From operations +€35,700
Investment -€5,786
Financing -€11,594
Cash 2024 €37,826
Net result for the year +€65,558
Depreciation +€30,678
Stocks and contracts +€958
Receivables within one year -€16,080
Deferred charges and accrued income -€2,006
Trade debts -€35,607
Tax, wage and social debts +€6,607
Other debts -€14,517
Accrued charges and deferred income +€109
Investment in fixed assets (net) -€5,786
Current portion of long-term debt -€11,594
Cash 2025 €56,146
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €218,816 €229,372 +€10,556 +4.8%
Fixed assets 21/28 €110,631 €85,739 -€24,892 -22.5%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €95,622 €70,729 -€24,892 -26.0%
Plant, machinery and equipment 23 €68,937 €53,398 -€15,539 -22.5%
Furniture and vehicles 24 €22,600 €15,504 -€7,096 -31.4%
Other tangible fixed assets 26 €4,085 €1,827 -€2,258 -55.3%
Financial fixed assets 28 €15,010 €15,010 = 0.0%
Current assets 29/58 €108,185 €143,633 +€35,448 +32.8%
Stocks and contracts in progress 3 €16,087 €15,129 -€958 -6.0%
Stocks 30/36 €16,087 €15,129 -€958 -6.0%
Amounts receivable within one year 40/41 €50,841 €66,920 +€16,080 +31.6%
Trade receivables 40 €19,826 €23,391 +€3,566 +18.0%
Other amounts receivable 41 €31,015 €43,529 +€12,514 +40.3%
Cash at bank and in hand 54/58 €37,826 €56,146 +€18,320 +48.4%
Deferred charges and accrued income 490/1 €3,431 €5,438 +€2,006 +58.5%
Total equity and liabilities 10/49 €218,816 €229,372 +€10,556 +4.8%
Equity 10/15 €67,742 €133,300 +€65,558 +96.8%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €35,825 €35,825 = 0.0%
Non-distributable reserves 130/1 €35,825 €825 -€35,000 -97.7%
Reserves not available under the articles 1311 €35,825 €825 -€35,000 -97.7%
Distributable reserves 133 - €35,000 +€35,000
Profit (loss) carried forward 14 €13,316 €78,874 +€65,558 +492.3%
Amounts payable 17/49 €151,074 €96,072 -€55,002 -36.4%
Amounts payable within one year 42/48 €149,969 €94,858 -€55,111 -36.7%
Current portion of amounts payable after more than one year 42 €34,278 €22,684 -€11,594 -33.8%
Trade debts 44 €55,282 €19,676 -€35,607 -64.4%
Suppliers 440/4 €55,282 €19,676 -€35,607 -64.4%
Taxes, remuneration and social security 45 €35,570 €42,176 +€6,607 +18.6%
Taxes 450/3 €2,909 €16,265 +€13,356 +459.2%
Remuneration and social security 454/9 €32,661 €25,911 -€6,750 -20.7%
Other amounts payable 47/48 €24,839 €10,322 -€14,517 -58.4%
Accrued charges and deferred income 492/3 €1,105 €1,214 +€109 +9.8%
Remuneration, social security and pensions 62 €249,600 €222,475 -€27,124 -10.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €27,406 €30,678 +€3,272 +11.9%
Other operating charges 640/8 €12,937 €12,896 -€40 -0.3%
Gross operating margin 9900 €279,478 €351,412 +€71,934 +25.7%
Operating profit (loss) 9901 -€10,464 €85,362 +€95,827
Financial income 75/76B €339 €894 +€555 +163.8%
Recurring financial income 75 €241 €894 +€652 +270.3%
Non-recurring financial income 76B €98 - -€98
Financial charges 65/66B €1,315 €2,024 +€710 +54.0%
Recurring financial charges 65 €1,315 €2,024 +€710 +54.0%
Profit (loss) for the period before taxes 9903 -€11,440 €84,232 +€95,672
Income taxes 67/77 €203 €18,674 +€18,471 +9096.7%
Profit (loss) for the period 9904 -€11,643 €65,558 +€77,201
Profit (loss) for the period to be appropriated 9905 -€11,643 €65,558 +€77,201

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 28 September 2026 via checked.be.