FUNKY-FOOD: 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-FOOD
Largest movements
- Tangible fixed assets +€41,883
up €41,883 (+81.8%), from €51,223 to €93,106
of which Land and buildings: +€26,761
- Deferred charges and accrued income +€20,231
up €20,231 (+4,255%), from €475 to €20,706
- Stocks and contracts +€5,889
up €5,889 (+197%), from €2,993 to €8,883
- Receivables within one year -€2,724
down €2,724 (-37.1%), from €7,335 to €4,611
of which Other amounts receivable: -€3,774
- Debts after one year +€34,708
up €34,708 (+528%), from €6,579 to €41,286
- Advances received +€19,071
up €19,071 (+1,923%), from €992 to €20,063
- Trade debts +€16,978
up €16,978 (+102%), from €16,711 to €33,689
- Profit (loss) carried forward -€14,102
down €14,102 (-28.6%), from -€49,363 to -€63,465
- Current portion of long-term debt +€9,281
up €9,281 (+292%), from €3,175 to €12,456
- Gross operating margin -€16,997
down €16,997 (-62.9%), from €27,019 to €10,022
- Staff costs +€5,665
up €5,665 (+68.2%), from €8,308 to €13,973
- Taxes -€2,597
down €2,597 (-94.3%), from €2,753 to €156
- Depreciation +€1,175
up €1,175 (+30.2%), from €3,886 to €5,061
- Other operating charges +€770
up €770 (+26.7%), from €2,883 to €3,653
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 | €67,786 | €133,105 | +€65,319 | +96.4% |
| Fixed assets | 21/28 | €52,481 | €94,364 | +€41,883 | +79.8% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €51,223 | €93,106 | +€41,883 | +81.8% |
| Land and buildings | 22 | €48,724 | €75,485 | +€26,761 | +54.9% |
| Plant, machinery and equipment | 23 | €1,497 | €9,853 | +€8,356 | +558% |
| Furniture and vehicles | 24 | €1,002 | €7,768 | +€6,766 | +675% |
| Financial fixed assets | 28 | €1,257 | €1,257 | = | 0.0% |
| Current assets | 29/58 | €15,305 | €38,741 | +€23,437 | +153% |
| Stocks and contracts in progress | 3 | €2,993 | €8,883 | +€5,889 | +197% |
| Stocks | 30/36 | €2,993 | €8,883 | +€5,889 | +197% |
| Amounts receivable within one year | 40/41 | €7,335 | €4,611 | -€2,724 | -37.1% |
| Trade receivables | 40 | - | €1,050 | +€1,050 | |
| Other amounts receivable | 41 | €7,335 | €3,561 | -€3,774 | -51.4% |
| Cash at bank and in hand | 54/58 | €4,501 | €4,541 | +€40 | +0.9% |
| Deferred charges and accrued income | 490/1 | €475 | €20,706 | +€20,231 | +4,255% |
| Total equity and liabilities | 10/49 | €67,786 | €133,105 | +€65,319 | +96.4% |
| Equity | 10/15 | -€28,903 | -€43,005 | -€14,102 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€49,363 | -€63,465 | -€14,102 | -28.6% |
| Amounts payable | 17/49 | €96,688 | €176,110 | +€79,421 | +82.1% |
| Amounts payable after more than one year | 17 | €6,579 | €41,286 | +€34,708 | +528% |
| Financial debts | 170/4 | €6,579 | €41,286 | +€34,708 | +528% |
| Amounts payable within one year | 42/48 | €90,110 | €134,824 | +€44,714 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €3,175 | €12,456 | +€9,281 | +292% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €16,711 | €33,689 | +€16,978 | +102% |
| Suppliers | 440/4 | €16,711 | €33,689 | +€16,978 | +102% |
| Advances received on contracts in progress | 46 | €992 | €20,063 | +€19,071 | +1,923% |
| Taxes, remuneration and social security | 45 | €7,523 | €3,359 | -€4,164 | -55.4% |
| Taxes | 450/3 | €6,359 | €3,359 | -€3,000 | -47.2% |
| Remuneration and social security | 454/9 | €1,164 | €0 | -€1,164 | -100% |
| Other amounts payable | 47/48 | €61,709 | €65,256 | +€3,547 | +5.7% |
| Non-recurring operating income | 76A | €0 | €888 | +€888 | |
| Remuneration, social security and pensions | 62 | €8,308 | €13,973 | +€5,665 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,886 | €5,061 | +€1,175 | +30.2% |
| Other operating charges | 640/8 | €2,883 | €3,653 | +€770 | +26.7% |
| Gross operating margin | 9900 | €27,019 | €10,022 | -€16,997 | -62.9% |
| Operating profit (loss) | 9901 | €11,942 | -€12,665 | -€24,607 | |
| Financial income | 75/76B | €8 | €0 | -€7 | -96.0% |
| Recurring financial income | 75 | €8 | €0 | -€7 | -96.0% |
| Financial charges | 65/66B | €1,241 | €1,282 | +€41 | +3.3% |
| Recurring financial charges | 65 | €1,241 | €1,282 | +€41 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €10,709 | -€13,946 | -€24,655 | |
| Income taxes | 67/77 | €2,753 | €156 | -€2,597 | -94.3% |
| Profit (loss) for the period | 9904 | €7,956 | -€14,102 | -€22,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,956 | -€14,102 | -€22,059 |
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 31 October 2026 via checked.be.