FUNKY: 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.
FUNKY
Largest movements
- Cash -€68,919
down €68,919 (-84.5%), from €81,532 to €12,613
mainly Net result for the year (-€57,791) and Tax, wage and social debts (-€21,550)
- Receivables within one year +€12,172
up €12,172 (+3173.8%), from €384 to €12,556
of which Other amounts receivable: +€7,629
- Stocks and contracts +€7,781
up €7,781 (+343.6%), from €2,265 to €10,046
- Deferred charges and accrued income -€7,492
no longer reported in 2025 (was €7,492)
- Tangible fixed assets +€5,534
up €5,534 (+134.5%), from €4,116 to €9,649
of which Plant, machinery and equipment: +€6,150
- Profit (loss) carried forward -€57,791
down €57,791 (-279.6%), from -€20,670 to -€78,461
- Tax, wage and social debts -€21,550
down €21,550 (-48.9%), from €44,096 to €22,545
of which Taxes: -€12,237
- Other debts +€18,050
up €18,050 (+335.4%), from €5,382 to €23,432
- Trade debts +€11,000
up €11,000 (+38.4%), from €28,614 to €39,614
- Gross operating margin -€89,388
down €89,388 (-27.3%), from €327,802 to €238,414
- Staff costs -€31,032
down €31,032 (-9.7%), from €319,691 to €288,659
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 | €103,816 | €52,780 | -€51,037 | -49.2% |
| Fixed assets | 21/28 | €12,145 | €17,564 | +€5,420 | +44.6% |
| Intangible fixed assets | 21 | €350 | - | -€350 | |
| Tangible fixed assets | 22/27 | €4,116 | €9,649 | +€5,534 | +134.5% |
| Plant, machinery and equipment | 23 | €2,581 | €8,731 | +€6,150 | +238.3% |
| Furniture and vehicles | 24 | €1,535 | €918 | -€616 | -40.2% |
| Financial fixed assets | 28 | €7,679 | €7,915 | +€236 | +3.1% |
| Current assets | 29/58 | €91,672 | €35,215 | -€56,457 | -61.6% |
| Stocks and contracts in progress | 3 | €2,265 | €10,046 | +€7,781 | +343.6% |
| Stocks | 30/36 | €2,265 | €10,046 | +€7,781 | +343.6% |
| Amounts receivable within one year | 40/41 | €384 | €12,556 | +€12,172 | +3173.8% |
| Trade receivables | 40 | €384 | €4,927 | +€4,544 | +1184.7% |
| Other amounts receivable | 41 | - | €7,629 | +€7,629 | |
| Cash at bank and in hand | 54/58 | €81,532 | €12,613 | -€68,919 | -84.5% |
| Deferred charges and accrued income | 490/1 | €7,492 | - | -€7,492 | |
| Total equity and liabilities | 10/49 | €103,816 | €52,780 | -€51,037 | -49.2% |
| Equity | 10/15 | €24,980 | -€32,811 | -€57,791 | |
| Contributions | 10/11 | €32,500 | €32,500 | = | 0.0% |
| Reserves | 13 | €13,150 | €13,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,150 | €13,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,150 | €13,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,670 | -€78,461 | -€57,791 | -279.6% |
| Amounts payable | 17/49 | €78,837 | €85,591 | +€6,754 | +8.6% |
| Amounts payable within one year | 42/48 | €78,837 | €85,591 | +€6,754 | +8.6% |
| Trade debts | 44 | €28,614 | €39,614 | +€11,000 | +38.4% |
| Suppliers | 440/4 | €28,614 | €39,614 | +€11,000 | +38.4% |
| Advances received on contracts in progress | 46 | €746 | - | -€746 | |
| Taxes, remuneration and social security | 45 | €44,096 | €22,545 | -€21,550 | -48.9% |
| Taxes | 450/3 | €13,054 | €817 | -€12,237 | -93.7% |
| Remuneration and social security | 454/9 | €31,042 | €21,728 | -€9,314 | -30.0% |
| Other amounts payable | 47/48 | €5,382 | €23,432 | +€18,050 | +335.4% |
| Remuneration, social security and pensions | 62 | €319,691 | €288,659 | -€31,032 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | €1,876 | +€451 | +31.7% |
| Other operating charges | 640/8 | €2,001 | €3,273 | +€1,273 | +63.6% |
| Gross operating margin | 9900 | €327,802 | €238,414 | -€89,388 | -27.3% |
| Operating profit (loss) | 9901 | €4,685 | -€55,394 | -€60,080 | |
| Financial income | 75/76B | €0 | €77 | +€77 | +76970.0% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +76970.0% |
| Financial charges | 65/66B | €682 | €2,423 | +€1,741 | +255.4% |
| Recurring financial charges | 65 | €682 | €2,423 | +€1,741 | +255.4% |
| Profit (loss) for the period before taxes | 9903 | €4,004 | -€57,741 | -€61,744 | |
| Income taxes | 67/77 | - | €50 | +€50 | |
| Profit (loss) for the period | 9904 | €4,004 | -€57,791 | -€61,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,004 | -€57,791 | -€61,794 |
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.