FUNCTIS: 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.
FUNCTIS
Largest movements
- Cash +€7,890
up €7,890 (+4.9%), from €160,373 to €168,262
mainly Net result for the year (+€68,656) and Tax, wage and social debts (+€14,262)
- Receivables within one year -€6,373
no longer reported in 2025 (was €6,373)
of which Other amounts receivable: -€6,000
- Tax, wage and social debts +€14,262
up €14,262 (+50.6%), from €28,175 to €42,437
of which Taxes: +€16,608
- Other debts -€12,967
down €12,967 (-14.4%), from €89,843 to €76,876
- Gross operating margin +€13,971
up €13,971 (+18.2%), from €76,831 to €90,802
- Taxes +€2,382
up €2,382 (+14.0%), from €17,039 to €19,421
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 | €171,317 | €171,291 | -€26 | 0.0% |
| Fixed assets | 21/28 | €2,698 | €1,968 | -€729 | -27.0% |
| Tangible fixed assets | 22/27 | €2,608 | €1,878 | -€729 | -28.0% |
| Plant, machinery and equipment | 23 | €2,608 | €1,878 | -€729 | -28.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €168,619 | €169,323 | +€703 | +0.4% |
| Amounts receivable within one year | 40/41 | €6,373 | - | -€6,373 | |
| Trade receivables | 40 | €373 | - | -€373 | |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €160,373 | €168,262 | +€7,890 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,874 | €1,060 | -€814 | -43.4% |
| Total equity and liabilities | 10/49 | €171,317 | €171,291 | -€26 | 0.0% |
| Equity | 10/15 | €49,494 | €50,150 | +€656 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,580 | €30,580 | = | 0.0% |
| 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 | €28,720 | €28,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315 | €970 | +€656 | +208% |
| Amounts payable | 17/49 | €121,823 | €121,141 | -€682 | -0.6% |
| Amounts payable within one year | 42/48 | €121,523 | €121,141 | -€382 | -0.3% |
| Trade debts | 44 | €3,505 | €1,827 | -€1,677 | -47.9% |
| Suppliers | 440/4 | €3,505 | €1,827 | -€1,677 | -47.9% |
| Taxes, remuneration and social security | 45 | €28,175 | €42,437 | +€14,262 | +50.6% |
| Taxes | 450/3 | €25,829 | €42,437 | +€16,608 | +64.3% |
| Remuneration and social security | 454/9 | €2,346 | - | -€2,346 | |
| Other amounts payable | 47/48 | €89,843 | €76,876 | -€12,967 | -14.4% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Non-recurring operating income | 76A | - | €537 | +€537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,804 | €1,267 | -€537 | -29.8% |
| Other operating charges | 640/8 | €1,135 | €1,344 | +€210 | +18.5% |
| Gross operating margin | 9900 | €76,831 | €90,802 | +€13,971 | +18.2% |
| Operating profit (loss) | 9901 | €73,893 | €88,191 | +€14,299 | +19.4% |
| Financial charges | 65/66B | €259 | €115 | -€145 | -55.7% |
| Recurring financial charges | 65 | €259 | €115 | -€145 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €73,633 | €88,076 | +€14,443 | +19.6% |
| Income taxes | 67/77 | €17,039 | €19,421 | +€2,382 | +14.0% |
| Profit (loss) for the period | 9904 | €56,594 | €68,656 | +€12,061 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,594 | €68,656 | +€12,061 | +21.3% |
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 15 October 2026 via checked.be.