Fungizmo: 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.
Fungizmo
Largest movements
- Cash +€23,626
up €23,626 (+234%), from €10,117 to €33,743
mainly Net result for the year (+€188,775) and Depreciation (+€14,658)
- Reserves +€188,775
up €188,775 (+58.8%), from €321,283 to €510,058
- Debts after one year -€180,807
down €180,807 (-24.4%), from €740,864 to €560,057
- Gross operating margin +€18,453
up €18,453 (+125%), from €14,779 to €33,232
- Staff costs +€6,712
new in 2025: €6,712
- Taxes +€3,100
up €3,100 (+17.4%), from €17,852 to €20,951
- Other operating charges -€2,595
down €2,595 (-94.5%), from €2,745 to €150
- Depreciation -€600
down €600 (-3.9%), from €15,258 to €14,658
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 | €1,656,288 | €1,670,321 | +€14,033 | +0.8% |
| Fixed assets | 21/28 | €1,634,330 | €1,619,672 | -€14,658 | -0.9% |
| Tangible fixed assets | 22/27 | €53,530 | €38,872 | -€14,658 | -27.4% |
| Plant, machinery and equipment | 23 | €224 | €0 | -€224 | -100% |
| Furniture and vehicles | 24 | €53,305 | €38,872 | -€14,434 | -27.1% |
| Financial fixed assets | 28 | €1,580,800 | €1,580,800 | = | 0.0% |
| Current assets | 29/58 | €21,958 | €50,649 | +€28,691 | +131% |
| Amounts receivable within one year | 40/41 | €10,616 | €12,608 | +€1,993 | +18.8% |
| Trade receivables | 40 | €10,616 | €12,608 | +€1,993 | +18.8% |
| Cash at bank and in hand | 54/58 | €10,117 | €33,743 | +€23,626 | +234% |
| Deferred charges and accrued income | 490/1 | €1,225 | €4,298 | +€3,073 | +251% |
| Total equity and liabilities | 10/49 | €1,656,288 | €1,670,321 | +€14,033 | +0.8% |
| Equity | 10/15 | €879,283 | €1,068,058 | +€188,775 | +21.5% |
| Contributions | 10/11 | €558,000 | €558,000 | = | 0.0% |
| Reserves | 13 | €321,283 | €510,058 | +€188,775 | +58.8% |
| Distributable reserves | 133 | €321,283 | €510,058 | +€188,775 | +58.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €777,005 | €602,263 | -€174,742 | -22.5% |
| Amounts payable after more than one year | 17 | €740,864 | €560,057 | -€180,807 | -24.4% |
| Financial debts | 170/4 | €740,864 | €560,057 | -€180,807 | -24.4% |
| Amounts payable within one year | 42/48 | €36,140 | €40,893 | +€4,752 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €10,282 | €10,807 | +€525 | +5.1% |
| Trade debts | 44 | €1,804 | €2,000 | +€196 | +10.9% |
| Suppliers | 440/4 | €1,804 | €2,000 | +€196 | +10.9% |
| Taxes, remuneration and social security | 45 | €23,456 | €27,441 | +€3,985 | +17.0% |
| Taxes | 450/3 | €23,456 | €26,579 | +€3,123 | +13.3% |
| Remuneration and social security | 454/9 | - | €862 | +€862 | |
| Other amounts payable | 47/48 | €598 | €644 | +€46 | +7.7% |
| Accrued charges and deferred income | 492/3 | - | €1,313 | +€1,313 | |
| Remuneration, social security and pensions | 62 | - | €6,712 | +€6,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,258 | €14,658 | -€600 | -3.9% |
| Other operating charges | 640/8 | €2,745 | €150 | -€2,595 | -94.5% |
| Gross operating margin | 9900 | €14,779 | €33,232 | +€18,453 | +125% |
| Operating profit (loss) | 9901 | -€3,224 | €11,712 | +€14,936 | |
| Financial income | 75/76B | €200,000 | €200,001 | +€1 | 0.0% |
| Recurring financial income | 75 | €200,000 | €200,001 | +€1 | 0.0% |
| Financial charges | 65/66B | €2,486 | €1,987 | -€499 | -20.1% |
| Recurring financial charges | 65 | €2,486 | €1,987 | -€499 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €194,290 | €209,726 | +€15,436 | +7.9% |
| Income taxes | 67/77 | €17,852 | €20,951 | +€3,100 | +17.4% |
| Profit (loss) for the period | 9904 | €176,438 | €188,775 | +€12,337 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176,438 | €188,775 | +€12,337 | +7.0% |
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.