FUNGI - TECH: what changed
Two fiscal 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.
FUNGI - TECH
Largest movements
- Current investments -€160,525
down €160,525 (-44.5%), from €360,525 to €200,000
- Receivables within one year +€10,486
up €10,486 (+35.2%), from €29,813 to €40,299
of which Other amounts receivable: +€14,486
- Cash +€9,774
up €9,774 (+41.7%), from €23,415 to €33,189
mainly Current investments (+€160,525) and Accrued charges and deferred income (+€6,252)
- Tangible fixed assets -€5,379
down €5,379 (-100.0%), from €5,379 to €0
- Trade debts -€86,111
down €86,111 (-73.9%), from €116,599 to €30,488
- Profit (loss) carried forward -€31,566
new in 2025: -€31,566
- Tax, wage and social debts -€16,486
down €16,486 (-100.0%), from €16,486 to €0
of which Remuneration and social security: -€15,708
- Other debts -€10,692
down €10,692 (-100.0%), from €10,692 to €0
- Reserves -€7,131
down €7,131 (-2.8%), from €253,123 to €245,992
of which Distributable reserves: -€7,131
- Gross operating margin -€291,428
down €291,428, from €277,381 to -€14,046
- Staff costs -€150,756
down €150,756 (-89.8%), from €167,797 to €17,041
- Taxes -€34,264
down €34,264 (-100.0%), from €34,264 to €0
- Depreciation -€3,300
down €3,300 (-100.0%), from €3,300 to €0
- Other operating charges +€2,832
up €2,832 (+22.9%), from €12,360 to €15,192
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 | €419,223 | €273,488 | -€145,734 | -34.8% |
| Fixed assets | 21/28 | €5,379 | €0 | -€5,379 | -100.0% |
| Tangible fixed assets | 22/27 | €5,379 | €0 | -€5,379 | -100.0% |
| Furniture and vehicles | 24 | €5,379 | €0 | -€5,379 | -100.0% |
| Current assets | 29/58 | €413,844 | €273,488 | -€140,356 | -33.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,813 | €40,299 | +€10,486 | +35.2% |
| Trade receivables | 40 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts receivable | 41 | €25,813 | €40,299 | +€14,486 | +56.1% |
| Current investments | 50/53 | €360,525 | €200,000 | -€160,525 | -44.5% |
| Cash at bank and in hand | 54/58 | €23,415 | €33,189 | +€9,774 | +41.7% |
| Deferred charges and accrued income | 490/1 | €91 | €0 | -€91 | -100.0% |
| Total equity and liabilities | 10/49 | €419,223 | €273,488 | -€145,734 | -34.8% |
| Equity | 10/15 | €275,433 | €236,736 | -€38,697 | -14.0% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €253,123 | €245,992 | -€7,131 | -2.8% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Distributable reserves | 133 | €250,892 | €243,761 | -€7,131 | -2.8% |
| Profit (loss) carried forward | 14 | - | -€31,566 | -€31,566 | |
| Amounts payable | 17/49 | €143,789 | €36,752 | -€107,037 | -74.4% |
| Amounts payable within one year | 42/48 | €143,777 | €30,488 | -€113,289 | -78.8% |
| Trade debts | 44 | €116,599 | €30,488 | -€86,111 | -73.9% |
| Suppliers | 440/4 | €116,599 | €30,488 | -€86,111 | -73.9% |
| Taxes, remuneration and social security | 45 | €16,486 | €0 | -€16,486 | -100.0% |
| Taxes | 450/3 | €778 | €0 | -€778 | -100.0% |
| Remuneration and social security | 454/9 | €15,708 | €0 | -€15,708 | -100.0% |
| Other amounts payable | 47/48 | €10,692 | €0 | -€10,692 | -100.0% |
| Accrued charges and deferred income | 492/3 | €12 | €6,264 | +€6,252 | +51242.1% |
| Remuneration, social security and pensions | 62 | €167,797 | €17,041 | -€150,756 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €0 | -€3,300 | -100.0% |
| Other operating charges | 640/8 | €12,360 | €15,192 | +€2,832 | +22.9% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €277,381 | -€14,046 | -€291,428 | |
| Operating profit (loss) | 9901 | €93,924 | -€46,457 | -€140,382 | |
| Financial income | 75/76B | €5,901 | €7,910 | +€2,009 | +34.1% |
| Recurring financial income | 75 | €5,901 | €7,910 | +€2,009 | +34.1% |
| Financial charges | 65/66B | €143 | €150 | +€8 | +5.3% |
| Recurring financial charges | 65 | €143 | €150 | +€8 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €99,683 | -€38,697 | -€138,380 | |
| Income taxes | 67/77 | €34,264 | €0 | -€34,264 | -100.0% |
| Profit (loss) for the period | 9904 | €65,418 | -€38,697 | -€104,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,418 | -€38,697 | -€104,115 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.