FUNCOMPANY: 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.
FUNCOMPANY
Largest movements
- Cash -€18,033
down €18,033 (-49.2%), from €36,649 to €18,616
mainly Deferred charges and accrued income (-€14,767) and Net result for the year (-€9,106)
- Deferred charges and accrued income +€14,767
up €14,767 (+49.7%), from €29,705 to €44,472
- Tangible fixed assets -€12,950
down €12,950 (-47.8%), from €27,093 to €14,143
of which Furniture and vehicles: -€13,085
- Receivables within one year -€3,845
down €3,845 (-92.0%), from €4,179 to €334
of which Trade receivables: -€3,945
- Profit (loss) carried forward -€9,106
down €9,106 (-87.7%), from €10,379 to €1,273
- Other debts -€9,032
down €9,032 (-13.1%), from €68,719 to €59,687
- Tax, wage and social debts -€2,507
down €2,507 (-31.7%), from €7,905 to €5,398
of which Taxes: -€2,223
- Trade debts +€2,055
up €2,055 (+28.1%), from €7,321 to €9,376
- Accrued charges and deferred income -€1,472
down €1,472 (-63.9%), from €2,302 to €830
- Gross operating margin -€22,645
down €22,645, from €21,389 to -€1,256
- Financial income +€15,441
new in 2025: €15,441
of which Non-recurring financial income: +€14,953
- Taxes +€3,518
up €3,518 (+238.7%), from €1,474 to €4,992
- Staff costs -€2,146
down €2,146 (-63.9%), from €3,361 to €1,215
- Other operating charges +€357
up €357 (+41.1%), from €868 to €1,225
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 | €97,626 | €77,565 | -€20,061 | -20.5% |
| Fixed assets | 21/28 | €27,093 | €14,143 | -€12,950 | -47.8% |
| Tangible fixed assets | 22/27 | €27,093 | €14,143 | -€12,950 | -47.8% |
| Plant, machinery and equipment | 23 | €4,386 | €4,521 | +€135 | +3.1% |
| Furniture and vehicles | 24 | €22,708 | €9,622 | -€13,085 | -57.6% |
| Current assets | 29/58 | €70,533 | €63,422 | -€7,111 | -10.1% |
| Amounts receivable within one year | 40/41 | €4,179 | €334 | -€3,845 | -92.0% |
| Trade receivables | 40 | €3,945 | - | -€3,945 | |
| Other amounts receivable | 41 | €234 | €334 | +€100 | +42.5% |
| Cash at bank and in hand | 54/58 | €36,649 | €18,616 | -€18,033 | -49.2% |
| Deferred charges and accrued income | 490/1 | €29,705 | €44,472 | +€14,767 | +49.7% |
| Total equity and liabilities | 10/49 | €97,626 | €77,565 | -€20,061 | -20.5% |
| Equity | 10/15 | €11,379 | €2,273 | -€9,106 | -80.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,379 | €1,273 | -€9,106 | -87.7% |
| Amounts payable | 17/49 | €86,247 | €75,292 | -€10,955 | -12.7% |
| Amounts payable within one year | 42/48 | €83,946 | €74,462 | -€9,484 | -11.3% |
| Trade debts | 44 | €7,321 | €9,376 | +€2,055 | +28.1% |
| Suppliers | 440/4 | €7,321 | €9,376 | +€2,055 | +28.1% |
| Taxes, remuneration and social security | 45 | €7,905 | €5,398 | -€2,507 | -31.7% |
| Taxes | 450/3 | €6,121 | €3,898 | -€2,223 | -36.3% |
| Remuneration and social security | 454/9 | €1,784 | €1,500 | -€284 | -15.9% |
| Other amounts payable | 47/48 | €68,719 | €59,687 | -€9,032 | -13.1% |
| Accrued charges and deferred income | 492/3 | €2,302 | €830 | -€1,472 | -63.9% |
| Remuneration, social security and pensions | 62 | €3,361 | €1,215 | -€2,146 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,138 | €15,440 | +€302 | +2.0% |
| Other operating charges | 640/8 | €868 | €1,225 | +€357 | +41.1% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €21,389 | -€1,256 | -€22,645 | |
| Operating profit (loss) | 9901 | €1,964 | -€19,136 | -€21,100 | |
| Financial income | 75/76B | - | €15,441 | +€15,441 | |
| Recurring financial income | 75 | - | €488 | +€488 | |
| Non-recurring financial income | 76B | - | €14,953 | +€14,953 | |
| Financial charges | 65/66B | €181 | €418 | +€237 | +130.6% |
| Recurring financial charges | 65 | €181 | €418 | +€237 | +130.6% |
| Profit (loss) for the period before taxes | 9903 | €1,783 | -€4,113 | -€5,896 | |
| Income taxes | 67/77 | €1,474 | €4,992 | +€3,518 | +238.7% |
| Profit (loss) for the period | 9904 | €309 | -€9,106 | -€9,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €309 | -€9,106 | -€9,415 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.