FUNGY: 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.
FUNGY
Largest movements
- Cash +€23,650
up €23,650 (+25.4%), from €93,243 to €116,893
mainly Trade debts (+€12,267) and Depreciation (+€12,146)
- Tangible fixed assets -€8,492
down €8,492 (-31.3%), from €27,143 to €18,651
of which Plant, machinery and equipment: -€5,613
- Receivables within one year +€5,435
up €5,435 (+5176.3%), from €105 to €5,540
- Deferred charges and accrued income +€2,158
up €2,158 (+133.3%), from €1,619 to €3,776
- Trade debts +€12,267
up €12,267 (+55.8%), from €21,976 to €34,243
- Tax, wage and social debts +€8,836
up €8,836 (+35.1%), from €25,201 to €34,037
of which Taxes: +€10,710
- Other debts +€6,130
up €6,130 (+139.3%), from €4,401 to €10,531
- Debts after one year -€4,745
down €4,745 (-71.9%), from €6,600 to €1,855
- Turnover -€685,690
no longer reported in 2025 (was €685,690)
- Purchases and services -€460,102
no longer reported in 2025 (was €460,102)
- Gross operating margin -€9,905
down €9,905 (-4.3%), from €232,175 to €222,270
- Staff costs -€8,472
down €8,472 (-4.4%), from €193,405 to €184,933
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 | €132,279 | €153,867 | +€21,587 | +16.3% |
| Fixed assets | 21/28 | €30,983 | €21,691 | -€9,292 | -30.0% |
| Intangible fixed assets | 21 | €3,300 | €2,500 | -€800 | -24.2% |
| Tangible fixed assets | 22/27 | €27,143 | €18,651 | -€8,492 | -31.3% |
| Land and buildings | 22 | €2,135 | €1,921 | -€214 | -10.0% |
| Plant, machinery and equipment | 23 | €18,627 | €13,014 | -€5,613 | -30.1% |
| Furniture and vehicles | 24 | €6,381 | €3,716 | -€2,665 | -41.8% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €101,297 | €132,176 | +€30,879 | +30.5% |
| Stocks and contracts in progress | 3 | €6,080 | €5,717 | -€363 | -6.0% |
| Stocks | 30/36 | €6,080 | €5,717 | -€363 | -6.0% |
| Amounts receivable within one year | 40/41 | €105 | €5,540 | +€5,435 | +5176.3% |
| Trade receivables | 40 | €105 | €5,540 | +€5,435 | +5176.3% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,243 | €116,893 | +€23,650 | +25.4% |
| Deferred charges and accrued income | 490/1 | €1,619 | €3,776 | +€2,158 | +133.3% |
| Total equity and liabilities | 10/49 | €132,279 | €153,867 | +€21,587 | +16.3% |
| Equity | 10/15 | €67,847 | €67,148 | -€699 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,247 | €48,548 | -€699 | -1.4% |
| Distributable reserves | 133 | €49,247 | €48,548 | -€699 | -1.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €64,432 | €86,719 | +€22,287 | +34.6% |
| Amounts payable after more than one year | 17 | €6,600 | €1,855 | -€4,745 | -71.9% |
| Financial debts | 170/4 | €6,600 | €1,855 | -€4,745 | -71.9% |
| Amounts payable within one year | 42/48 | €57,659 | €84,005 | +€26,346 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €6,082 | €5,194 | -€887 | -14.6% |
| Trade debts | 44 | €21,976 | €34,243 | +€12,267 | +55.8% |
| Suppliers | 440/4 | €21,976 | €34,243 | +€12,267 | +55.8% |
| Taxes, remuneration and social security | 45 | €25,201 | €34,037 | +€8,836 | +35.1% |
| Taxes | 450/3 | €15,717 | €26,427 | +€10,710 | +68.1% |
| Remuneration and social security | 454/9 | €9,484 | €7,610 | -€1,874 | -19.8% |
| Other amounts payable | 47/48 | €4,401 | €10,531 | +€6,130 | +139.3% |
| Accrued charges and deferred income | 492/3 | €173 | €858 | +€686 | +396.7% |
| Turnover | 70 | €685,690 | - | -€685,690 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €460,102 | - | -€460,102 | |
| Remuneration, social security and pensions | 62 | €193,405 | €184,933 | -€8,472 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,473 | €12,146 | -€1,327 | -9.8% |
| Other operating charges | 640/8 | €6,978 | €10,632 | +€3,654 | +52.4% |
| Gross operating margin | 9900 | €232,175 | €222,270 | -€9,905 | -4.3% |
| Operating profit (loss) | 9901 | €18,319 | €14,559 | -€3,760 | -20.5% |
| Financial income | 75/76B | €366 | €339 | -€27 | -7.3% |
| Recurring financial income | 75 | €366 | €339 | -€27 | -7.3% |
| Financial charges | 65/66B | €8,089 | €8,920 | +€831 | +10.3% |
| Recurring financial charges | 65 | €8,089 | €8,920 | +€831 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €10,595 | €5,978 | -€4,617 | -43.6% |
| Income taxes | 67/77 | €5,096 | €2,677 | -€2,418 | -47.5% |
| Profit (loss) for the period | 9904 | €5,500 | €3,301 | -€2,199 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,500 | €3,301 | -€2,199 | -40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.