Funky Development: 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.
Funky Development
Largest movements
- Receivables within one year +€17,671
up €17,671 (+49.3%), from €35,839 to €53,510
of which Other amounts receivable: +€22,923
- Cash +€3,361
up €3,361 (+4174.6%), from €81 to €3,441
mainly Net result for the year (+€20,925) and Trade debts (+€378)
- Reserves +€20,000
up €20,000 (+41.0%), from €48,802 to €68,802
- Write-downs -€9,421
no longer reported in 2025 (was €9,421)
- Gross operating margin -€8,417
down €8,417 (-23.9%), from €35,162 to €26,745
- Financial income +€6,034
up €6,034 (+8592.6%), from €70 to €6,104
of which Non-recurring financial income: +€4,132
- Taxes +€4,446
up €4,446 (+68.4%), from €6,496 to €10,941
- Other operating charges -€380
down €380 (-33.3%), from €1,142 to €762
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 | €109,358 | €130,200 | +€20,842 | +19.1% |
| Fixed assets | 21/28 | €73,249 | €73,249 | = | 0.0% |
| Financial fixed assets | 28 | €73,249 | €73,249 | = | 0.0% |
| Current assets | 29/58 | €36,110 | €56,952 | +€20,842 | +57.7% |
| Amounts receivable within one year | 40/41 | €35,839 | €53,510 | +€17,671 | +49.3% |
| Trade receivables | 40 | €15,067 | €9,815 | -€5,252 | -34.9% |
| Other amounts receivable | 41 | €20,772 | €43,695 | +€22,923 | +110.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €81 | €3,441 | +€3,361 | +4174.6% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €109,358 | €130,200 | +€20,842 | +19.1% |
| Equity | 10/15 | €101,964 | €122,889 | +€20,925 | +20.5% |
| Contributions | 10/11 | €35,222 | €35,222 | = | 0.0% |
| Reserves | 13 | €48,802 | €68,802 | +€20,000 | +41.0% |
| Distributable reserves | 133 | €48,802 | €68,802 | +€20,000 | +41.0% |
| Profit (loss) carried forward | 14 | €17,940 | €18,865 | +€925 | +5.2% |
| Amounts payable | 17/49 | €7,395 | €7,312 | -€83 | -1.1% |
| Amounts payable within one year | 42/48 | €7,395 | €7,312 | -€83 | -1.1% |
| Financial debts | 43 | €635 | - | -€635 | |
| Other loans | 439 | €635 | - | -€635 | |
| Trade debts | 44 | €485 | €863 | +€378 | +77.8% |
| Suppliers | 440/4 | €485 | €863 | +€378 | +77.8% |
| Taxes, remuneration and social security | 45 | €6,274 | €6,449 | +€175 | +2.8% |
| Taxes | 450/3 | €6,274 | €6,449 | +€175 | +2.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,421 | - | -€9,421 | |
| Other operating charges | 640/8 | €1,142 | €762 | -€380 | -33.3% |
| Gross operating margin | 9900 | €35,162 | €26,745 | -€8,417 | -23.9% |
| Operating profit (loss) | 9901 | €24,600 | €25,983 | +€1,383 | +5.6% |
| Financial income | 75/76B | €70 | €6,104 | +€6,034 | +8592.6% |
| Recurring financial income | 75 | €70 | €1,972 | +€1,902 | +2707.9% |
| Non-recurring financial income | 76B | - | €4,132 | +€4,132 | |
| Financial charges | 65/66B | €234 | €220 | -€14 | -6.0% |
| Recurring financial charges | 65 | €234 | €220 | -€14 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €24,435 | €31,867 | +€7,431 | +30.4% |
| Income taxes | 67/77 | €6,496 | €10,941 | +€4,446 | +68.4% |
| Profit (loss) for the period | 9904 | €17,940 | €20,925 | +€2,986 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,940 | €20,925 | +€2,986 | +16.6% |
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 12 October 2026 via checked.be.