FUNKY CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€13,654
down €13,654 (-20.7%), from €65,888 to €52,234
of which Trade receivables: -€24,639
- Cash +€11,309
up €11,309 (+9.0%), from €125,492 to €136,800
mainly Net result for the year (+€54,852) and Receivables within one year (+€13,654)
- Tax, wage and social debts -€56,440
down €56,440 (-86.9%), from €64,955 to €8,515
of which Remuneration and social security: -€41,115
- Profit (loss) carried forward +€54,852
new in 2025: €54,852
- Gross operating margin -€13,637
down €13,637 (-16.4%), from €83,246 to €69,610
- Taxes -€8,042
down €8,042 (-36.5%), from €22,030 to €13,988
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 | €192,891 | €190,783 | -€2,107 | -1.1% |
| Fixed assets | 21/28 | €1,511 | €1,744 | +€234 | +15.5% |
| Tangible fixed assets | 22/27 | €1,456 | €1,690 | +€234 | +16.1% |
| Furniture and vehicles | 24 | €1,456 | €470 | -€986 | -67.7% |
| Other tangible fixed assets | 26 | - | €1,220 | +€1,220 | |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €191,380 | €189,039 | -€2,341 | -1.2% |
| Amounts receivable within one year | 40/41 | €65,888 | €52,234 | -€13,654 | -20.7% |
| Trade receivables | 40 | €60,939 | €36,300 | -€24,639 | -40.4% |
| Other amounts receivable | 41 | €4,949 | €15,934 | +€10,985 | +222.0% |
| Cash at bank and in hand | 54/58 | €125,492 | €136,800 | +€11,309 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €4 | +€4 | |
| Total equity and liabilities | 10/49 | €192,891 | €190,783 | -€2,107 | -1.1% |
| Equity | 10/15 | €124,902 | €179,754 | +€54,852 | +43.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,902 | €121,902 | = | 0.0% |
| Distributable reserves | 133 | €121,902 | €121,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €54,852 | +€54,852 | |
| Amounts payable | 17/49 | €67,988 | €11,029 | -€56,959 | -83.8% |
| Amounts payable within one year | 42/48 | €66,988 | €10,929 | -€56,059 | -83.7% |
| Trade debts | 44 | €1,943 | €2,414 | +€471 | +24.2% |
| Suppliers | 440/4 | €1,943 | €2,414 | +€471 | +24.2% |
| Taxes, remuneration and social security | 45 | €64,955 | €8,515 | -€56,440 | -86.9% |
| Taxes | 450/3 | €21,340 | €6,015 | -€15,325 | -71.8% |
| Remuneration and social security | 454/9 | €43,615 | €2,500 | -€41,115 | -94.3% |
| Other amounts payable | 47/48 | €89 | - | -€89 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €100 | -€900 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €1,002 | +€171 | +20.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,246 | €69,610 | -€13,637 | -16.4% |
| Operating profit (loss) | 9901 | €82,027 | €68,208 | -€13,820 | -16.8% |
| Financial income | 75/76B | €93 | €863 | +€770 | +824.7% |
| Recurring financial income | 75 | €93 | €863 | +€770 | +824.7% |
| Financial charges | 65/66B | €138 | €231 | +€93 | +67.6% |
| Recurring financial charges | 65 | €138 | €231 | +€93 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €81,983 | €68,839 | -€13,143 | -16.0% |
| Income taxes | 67/77 | €22,030 | €13,988 | -€8,042 | -36.5% |
| Profit (loss) for the period | 9904 | €59,953 | €54,852 | -€5,101 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,953 | €54,852 | -€5,101 | -8.5% |
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 4 October 2026 via checked.be.