FUNKY DUCK: 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 DUCK
Largest movements
- Deferred charges and accrued income +€28,280
up €28,280 (+1,644%), from €1,720 to €30,000
- Receivables within one year -€15,191
down €15,191 (-42.8%), from €35,464 to €20,273
- Cash -€2,542
down €2,542 (-51.6%), from €4,928 to €2,386
mainly Deferred charges and accrued income (-€28,280) and Trade debts (-€9,640)
- Tangible fixed assets +€698
up €698 (+38.4%), from €1,817 to €2,515
of which Furniture and vehicles: +€1,585
- Profit (loss) carried forward +€12,538
up €12,538 (+58.2%), from -€21,540 to -€9,002
- Trade debts -€9,640
down €9,640 (-85.2%), from €11,315 to €1,675
- Other debts +€5,601
new in 2025: €5,601
- Tax, wage and social debts +€2,746
up €2,746 (+213%), from €1,290 to €4,036
of which Remuneration and social security: +€2,000
- Gross operating margin +€13,355
up €13,355 (+1,114%), from €1,199 to €14,554
- Financial income -€1,720
no longer reported in 2025 (was €1,720)
- Depreciation +€362
up €362 (+43.0%), from €843 to €1,205
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 | €43,929 | €55,174 | +€11,245 | +25.6% |
| Fixed assets | 21/28 | €1,817 | €2,515 | +€698 | +38.4% |
| Tangible fixed assets | 22/27 | €1,817 | €2,515 | +€698 | +38.4% |
| Plant, machinery and equipment | 23 | €1,817 | €930 | -€887 | -48.8% |
| Furniture and vehicles | 24 | - | €1,585 | +€1,585 | |
| Current assets | 29/58 | €42,112 | €52,659 | +€10,547 | +25.0% |
| Amounts receivable within one year | 40/41 | €35,464 | €20,273 | -€15,191 | -42.8% |
| Other amounts receivable | 41 | €35,464 | €20,273 | -€15,191 | -42.8% |
| Cash at bank and in hand | 54/58 | €4,928 | €2,386 | -€2,542 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,720 | €30,000 | +€28,280 | +1,644% |
| Total equity and liabilities | 10/49 | €43,929 | €55,174 | +€11,245 | +25.6% |
| Equity | 10/15 | €31,324 | €43,862 | +€12,538 | +40.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,864 | €42,864 | +€0 | 0.0% |
| Distributable reserves | 133 | €42,864 | €42,864 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€21,540 | -€9,002 | +€12,538 | +58.2% |
| Amounts payable | 17/49 | €12,605 | €11,312 | -€1,293 | -10.3% |
| Amounts payable within one year | 42/48 | €12,605 | €11,312 | -€1,293 | -10.3% |
| Trade debts | 44 | €11,315 | €1,675 | -€9,640 | -85.2% |
| Suppliers | 440/4 | €11,315 | €1,675 | -€9,640 | -85.2% |
| Taxes, remuneration and social security | 45 | €1,290 | €4,036 | +€2,746 | +213% |
| Taxes | 450/3 | €1,290 | €2,036 | +€746 | +57.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €5,601 | +€5,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €1,205 | +€362 | +43.0% |
| Other operating charges | 640/8 | €646 | €661 | +€15 | +2.3% |
| Gross operating margin | 9900 | €1,199 | €14,554 | +€13,355 | +1,114% |
| Operating profit (loss) | 9901 | -€290 | €12,688 | +€12,978 | |
| Financial income | 75/76B | €1,720 | - | -€1,720 | |
| Recurring financial income | 75 | €1,720 | - | -€1,720 | |
| Financial charges | 65/66B | €165 | €150 | -€15 | -9.1% |
| Recurring financial charges | 65 | €165 | €150 | -€15 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,264 | €12,538 | +€11,274 | +892% |
| Profit (loss) for the period | 9904 | €1,264 | €12,538 | +€11,274 | +892% |
| Profit (loss) for the period to be appropriated | 9905 | €1,264 | €12,538 | +€11,274 | +892% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.