FUNarchitects: 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.
FUNarchitects
Largest movements
- Tangible fixed assets -€3,595
down €3,595 (-31.5%), from €11,402 to €7,806
of which Land and buildings: -€3,938
- Cash -€410
down €410 (-99.6%), from €412 to €2
mainly Net result for the year (-€20,529) and Investment in fixed assets (net) (-€2,121)
- Deferred charges and accrued income -€408
down €408 (-92.0%), from €443 to €35
- Receivables within one year +€340
up €340 (+18.5%), from €1,837 to €2,177
of which Other amounts receivable: +€340
- Profit (loss) carried forward -€20,529
down €20,529 (-46.5%), from -€44,136 to -€64,665
- Other debts +€16,117
up €16,117 (+242%), from €6,665 to €22,782
- Trade debts +€196
up €196 (+15.6%), from €1,257 to €1,454
- Tax, wage and social debts +€143
up €143 (+43.9%), from €326 to €469
- Gross operating margin -€9,970
down €9,970 (-513%), from -€1,943 to -€11,913
- Depreciation -€3,563
down €3,563 (-38.4%), from €9,279 to €5,716
- Other operating charges +€537
up €537 (+251%), from €214 to €752
- Financial charges -€514
down €514 (-21.1%), from €2,438 to €1,924
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 | €14,094 | €10,021 | -€4,073 | -28.9% |
| Fixed assets | 21/28 | €11,402 | €7,806 | -€3,595 | -31.5% |
| Tangible fixed assets | 22/27 | €11,402 | €7,806 | -€3,595 | -31.5% |
| Land and buildings | 22 | €6,799 | €2,861 | -€3,938 | -57.9% |
| Plant, machinery and equipment | 23 | €81 | €0 | -€81 | -100% |
| Furniture and vehicles | 24 | €1,274 | €2,204 | +€930 | +73.0% |
| Other tangible fixed assets | 26 | €3,248 | €2,742 | -€506 | -15.6% |
| Current assets | 29/58 | €2,692 | €2,214 | -€478 | -17.7% |
| Amounts receivable within one year | 40/41 | €1,837 | €2,177 | +€340 | +18.5% |
| Trade receivables | 40 | €968 | €968 | = | 0.0% |
| Other amounts receivable | 41 | €869 | €1,209 | +€340 | +39.1% |
| Cash at bank and in hand | 54/58 | €412 | €2 | -€410 | -99.6% |
| Deferred charges and accrued income | 490/1 | €443 | €35 | -€408 | -92.0% |
| Total equity and liabilities | 10/49 | €14,094 | €10,021 | -€4,073 | -28.9% |
| Equity | 10/15 | €5,846 | -€14,683 | -€20,529 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,432 | €31,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €31,432 | €31,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,136 | -€64,665 | -€20,529 | -46.5% |
| Amounts payable | 17/49 | €8,248 | €24,704 | +€16,456 | +200% |
| Amounts payable within one year | 42/48 | €8,248 | €24,704 | +€16,456 | +200% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,257 | €1,454 | +€196 | +15.6% |
| Suppliers | 440/4 | €1,257 | €1,454 | +€196 | +15.6% |
| Taxes, remuneration and social security | 45 | €326 | €469 | +€143 | +43.9% |
| Taxes | 450/3 | €326 | €469 | +€143 | +43.9% |
| Other amounts payable | 47/48 | €6,665 | €22,782 | +€16,117 | +242% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,279 | €5,716 | -€3,563 | -38.4% |
| Other operating charges | 640/8 | €214 | €752 | +€537 | +251% |
| Gross operating margin | 9900 | -€1,943 | -€11,913 | -€9,970 | -513% |
| Operating profit (loss) | 9901 | -€11,436 | -€18,381 | -€6,945 | -60.7% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €2,438 | €1,924 | -€514 | -21.1% |
| Recurring financial charges | 65 | €2,438 | €1,924 | -€514 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,869 | -€20,305 | -€6,437 | -46.4% |
| Income taxes | 67/77 | €244 | €224 | -€20 | -8.2% |
| Profit (loss) for the period | 9904 | -€14,113 | -€20,529 | -€6,417 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,113 | -€20,529 | -€6,417 | -45.5% |
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 16 October 2026 via checked.be.