Funding Surfer: 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.
Funding Surfer
Largest movements
- Cash +€143,912
up €143,912 (+58.1%), from €247,739 to €391,651
mainly Net result for the year (+€109,936) and Tax, wage and social debts (+€46,739)
- Receivables within one year +€9,208
up €9,208 (+2.9%), from €315,677 to €324,885
of which Other amounts receivable: +€7,528
- Profit (loss) carried forward +€109,936
up €109,936 (+22.0%), from €499,812 to €609,748
- Tax, wage and social debts +€46,739
up €46,739 (+108%), from €43,122 to €89,861
- Trade debts -€9,050
down €9,050 (-50.6%), from €17,876 to €8,825
- Turnover +€108,000
up €108,000 (+56.3%), from €192,000 to €300,000
- Gross operating margin +€83,797
up €83,797 (+159%), from €52,675 to €136,473
- Purchases and services +€24,203
up €24,203 (+17.3%), from €139,541 to €163,743
- Taxes +€20,017
new in 2025: €20,017
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 | €572,633 | €720,257 | +€147,625 | +25.8% |
| Fixed assets | 21/28 | €9,216 | €3,721 | -€5,495 | -59.6% |
| Intangible fixed assets | 21 | - | €677 | +€677 | |
| Tangible fixed assets | 22/27 | €9,216 | €3,044 | -€6,172 | -67.0% |
| Furniture and vehicles | 24 | €9,216 | €3,044 | -€6,172 | -67.0% |
| Current assets | 29/58 | €563,417 | €716,536 | +€153,120 | +27.2% |
| Amounts receivable within one year | 40/41 | €315,677 | €324,885 | +€9,208 | +2.9% |
| Trade receivables | 40 | €240,320 | €242,000 | +€1,680 | +0.7% |
| Other amounts receivable | 41 | €75,357 | €82,885 | +€7,528 | +10.0% |
| Cash at bank and in hand | 54/58 | €247,739 | €391,651 | +€143,912 | +58.1% |
| Total equity and liabilities | 10/49 | €572,633 | €720,257 | +€147,625 | +25.8% |
| Equity | 10/15 | €503,812 | €613,748 | +€109,936 | +21.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,812 | €609,748 | +€109,936 | +22.0% |
| Amounts payable | 17/49 | €68,821 | €106,509 | +€37,689 | +54.8% |
| Amounts payable within one year | 42/48 | €60,997 | €98,686 | +€37,689 | +61.8% |
| Trade debts | 44 | €17,876 | €8,825 | -€9,050 | -50.6% |
| Suppliers | 440/4 | €17,876 | €8,825 | -€9,050 | -50.6% |
| Taxes, remuneration and social security | 45 | €43,122 | €89,861 | +€46,739 | +108% |
| Taxes | 450/3 | €43,122 | €89,861 | +€46,739 | +108% |
| Accrued charges and deferred income | 492/3 | €7,824 | €7,824 | = | 0.0% |
| Turnover | 70 | €192,000 | €300,000 | +€108,000 | +56.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €139,541 | €163,743 | +€24,203 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,895 | €8,247 | -€648 | -7.3% |
| Other operating charges | 640/8 | €400 | €400 | = | 0.0% |
| Gross operating margin | 9900 | €52,675 | €136,473 | +€83,797 | +159% |
| Operating profit (loss) | 9901 | €43,381 | €127,826 | +€84,445 | +195% |
| Financial income | 75/76B | €2,575 | €3,746 | +€1,171 | +45.5% |
| Recurring financial income | 75 | €2,575 | €3,746 | +€1,171 | +45.5% |
| Financial charges | 65/66B | €717 | €1,619 | +€903 | +126% |
| Recurring financial charges | 65 | €717 | €1,619 | +€903 | +126% |
| Profit (loss) for the period before taxes | 9903 | €45,239 | €129,953 | +€84,714 | +187% |
| Income taxes | 67/77 | - | €20,017 | +€20,017 | |
| Profit (loss) for the period | 9904 | €45,239 | €109,936 | +€64,697 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €45,239 | €109,936 | +€64,697 | +143% |
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.