FUNALYTICS: 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.
FUNALYTICS
Largest movements
- Cash -€13,384
down €13,384 (-29.4%), from €45,483 to €32,099
mainly Debts after one year (-€8,094) and Other debts (-€6,608)
- Tangible fixed assets -€7,240
down €7,240 (-3.2%), from €225,938 to €218,698
of which Land and buildings: -€7,058
- Deferred charges and accrued income +€6,596
up €6,596 (+94.4%), from €6,984 to €13,581
- Debts after one year -€8,094
down €8,094 (-9.4%), from €86,151 to €78,057
- Profit (loss) carried forward +€6,888
up €6,888 (+10.0%), from €68,927 to €75,815
- Other debts -€6,608
down €6,608 (-18.7%), from €35,416 to €28,808
- Trade debts -€3,403
down €3,403 (-51.7%), from €6,584 to €3,181
- Financial charges +€3,420
up €3,420 (+68.7%), from €4,979 to €8,399
- Taxes -€1,954
down €1,954 (-43.3%), from €4,510 to €2,556
- Depreciation +€846
up €846 (+8.5%), from €9,911 to €10,757
- Other operating charges -€697
down €697 (-15.3%), from €4,564 to €3,866
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 | €287,333 | €274,742 | -€12,590 | -4.4% |
| Fixed assets | 21/28 | €227,678 | €220,438 | -€7,240 | -3.2% |
| Tangible fixed assets | 22/27 | €225,938 | €218,698 | -€7,240 | -3.2% |
| Land and buildings | 22 | €218,294 | €211,236 | -€7,058 | -3.2% |
| Furniture and vehicles | 24 | €4,111 | €5,762 | +€1,650 | +40.1% |
| Other tangible fixed assets | 26 | €3,533 | €1,701 | -€1,832 | -51.9% |
| Financial fixed assets | 28 | €1,740 | €1,740 | = | 0.0% |
| Current assets | 29/58 | €59,655 | €54,304 | -€5,351 | -9.0% |
| Amounts receivable within one year | 40/41 | €7,188 | €8,625 | +€1,437 | +20.0% |
| Trade receivables | 40 | €1,184 | - | -€1,184 | |
| Other amounts receivable | 41 | €6,004 | €8,625 | +€2,621 | +43.7% |
| Cash at bank and in hand | 54/58 | €45,483 | €32,099 | -€13,384 | -29.4% |
| Deferred charges and accrued income | 490/1 | €6,984 | €13,581 | +€6,596 | +94.4% |
| Total equity and liabilities | 10/49 | €287,333 | €274,742 | -€12,590 | -4.4% |
| Equity | 10/15 | €137,127 | €144,015 | +€6,888 | +5.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,927 | €75,815 | +€6,888 | +10.0% |
| Amounts payable | 17/49 | €150,206 | €130,727 | -€19,479 | -13.0% |
| Amounts payable after more than one year | 17 | €86,151 | €78,057 | -€8,094 | -9.4% |
| Financial debts | 170/4 | €86,151 | €78,057 | -€8,094 | -9.4% |
| Amounts payable within one year | 42/48 | €62,277 | €50,707 | -€11,570 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €7,984 | €8,201 | +€217 | +2.7% |
| Trade debts | 44 | €6,584 | €3,181 | -€3,403 | -51.7% |
| Suppliers | 440/4 | €6,584 | €3,181 | -€3,403 | -51.7% |
| Taxes, remuneration and social security | 45 | €12,293 | €10,516 | -€1,777 | -14.5% |
| Taxes | 450/3 | €9,993 | €10,516 | +€523 | +5.2% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €35,416 | €28,808 | -€6,608 | -18.7% |
| Accrued charges and deferred income | 492/3 | €1,779 | €1,964 | +€185 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,911 | €10,757 | +€846 | +8.5% |
| Other operating charges | 640/8 | €4,564 | €3,866 | -€697 | -15.3% |
| Gross operating margin | 9900 | €36,602 | €36,467 | -€135 | -0.4% |
| Operating profit (loss) | 9901 | €22,126 | €21,843 | -€283 | -1.3% |
| Financial income | 75/76B | €115 | €1 | -€114 | -99.5% |
| Recurring financial income | 75 | €115 | €1 | -€114 | -99.5% |
| Financial charges | 65/66B | €4,979 | €8,399 | +€3,420 | +68.7% |
| Recurring financial charges | 65 | €4,979 | €8,399 | +€3,420 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €17,262 | €13,445 | -€3,817 | -22.1% |
| Income taxes | 67/77 | €4,510 | €2,556 | -€1,954 | -43.3% |
| Profit (loss) for the period | 9904 | €12,752 | €10,888 | -€1,864 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,752 | €10,888 | -€1,864 | -14.6% |
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 26 October 2026 via checked.be.