FUNKY STORE: 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 STORE
Largest movements
- Stocks and contracts -€46,287
down €46,287 (-18.2%), from €254,655 to €208,368
- Cash -€37,296
down €37,296 (-12.1%), from €307,248 to €269,953
mainly Contributions, distributions and other (-€100,000) and Trade debts (-€89,680)
- Tangible fixed assets -€26,636
down €26,636 (-28.8%), from €92,327 to €65,691
of which Other tangible fixed assets: -€19,944
- Trade debts -€89,680
down €89,680 (-16.7%), from €535,566 to €445,886
- Profit (loss) carried forward -€80,606
down €80,606 (-36.1%), from €223,225 to €142,619
- Tax, wage and social debts +€43,718
up €43,718 (+22.1%), from €197,985 to €241,703
of which Taxes: +€41,372
- Other debts +€25,000
up €25,000 (+33.3%), from €75,000 to €100,000
- Debts after one year -€17,285
down €17,285 (-47.0%), from €36,805 to €19,520
- Gross operating margin -€37,117
down €37,117 (-9.3%), from €400,030 to €362,913
- Staff costs +€13,339
up €13,339 (+4.8%), from €276,046 to €289,385
- Taxes +€5,911
up €5,911 (+90.8%), from €6,508 to €12,419
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,308,402 | €1,196,907 | -€111,495 | -8.5% |
| Fixed assets | 21/28 | €103,120 | €76,845 | -€26,274 | -25.5% |
| Tangible fixed assets | 22/27 | €92,327 | €65,691 | -€26,636 | -28.8% |
| Plant, machinery and equipment | 23 | €12,911 | €10,141 | -€2,771 | -21.5% |
| Furniture and vehicles | 24 | €6,559 | €2,638 | -€3,921 | -59.8% |
| Other tangible fixed assets | 26 | €72,856 | €52,913 | -€19,944 | -27.4% |
| Financial fixed assets | 28 | €10,793 | €11,154 | +€361 | +3.3% |
| Current assets | 29/58 | €1,205,282 | €1,120,062 | -€85,220 | -7.1% |
| Stocks and contracts in progress | 3 | €254,655 | €208,368 | -€46,287 | -18.2% |
| Stocks | 30/36 | €254,655 | €208,368 | -€46,287 | -18.2% |
| Amounts receivable within one year | 40/41 | €614,621 | €607,992 | -€6,629 | -1.1% |
| Trade receivables | 40 | €4,095 | €0 | -€4,095 | -100.0% |
| Other amounts receivable | 41 | €610,527 | €607,992 | -€2,535 | -0.4% |
| Current investments | 50/53 | €27,749 | €33,749 | +€6,000 | +21.6% |
| Cash at bank and in hand | 54/58 | €307,248 | €269,953 | -€37,296 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,008 | €0 | -€1,008 | -100.0% |
| Total equity and liabilities | 10/49 | €1,308,402 | €1,196,907 | -€111,495 | -8.5% |
| Equity | 10/15 | €393,158 | €312,552 | -€80,606 | -20.5% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €49,933 | €49,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,439 | €10,439 | = | 0.0% |
| Distributable reserves | 133 | €27,494 | €27,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,225 | €142,619 | -€80,606 | -36.1% |
| Amounts payable | 17/49 | €915,244 | €884,355 | -€30,888 | -3.4% |
| Amounts payable after more than one year | 17 | €36,805 | €19,520 | -€17,285 | -47.0% |
| Financial debts | 170/4 | €36,805 | €19,520 | -€17,285 | -47.0% |
| Amounts payable within one year | 42/48 | €878,439 | €864,835 | -€13,604 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €19,885 | €17,285 | -€2,600 | -13.1% |
| Financial debts | 43 | €50,002 | €59,962 | +€9,960 | +19.9% |
| Credit institutions | 430/8 | €50,002 | €59,962 | +€9,960 | +19.9% |
| Trade debts | 44 | €535,566 | €445,886 | -€89,680 | -16.7% |
| Suppliers | 440/4 | €535,566 | €445,886 | -€89,680 | -16.7% |
| Taxes, remuneration and social security | 45 | €197,985 | €241,703 | +€43,718 | +22.1% |
| Taxes | 450/3 | €152,710 | €194,082 | +€41,372 | +27.1% |
| Remuneration and social security | 454/9 | €45,275 | €47,621 | +€2,346 | +5.2% |
| Other amounts payable | 47/48 | €75,000 | €100,000 | +€25,000 | +33.3% |
| Remuneration, social security and pensions | 62 | €276,046 | €289,385 | +€13,339 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,576 | €26,636 | -€1,941 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,084 | -€5,300 | -€2,217 | -71.9% |
| Other operating charges | 640/8 | €10,843 | €10,261 | -€582 | -5.4% |
| Gross operating margin | 9900 | €400,030 | €362,913 | -€37,117 | -9.3% |
| Operating profit (loss) | 9901 | €87,648 | €41,932 | -€45,717 | -52.2% |
| Financial income | 75/76B | €15,936 | €13,468 | -€2,468 | -15.5% |
| Recurring financial income | 75 | €15,936 | €13,468 | -€2,468 | -15.5% |
| Financial charges | 65/66B | €21,403 | €23,587 | +€2,184 | +10.2% |
| Recurring financial charges | 65 | €21,403 | €23,587 | +€2,184 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €82,181 | €31,813 | -€50,368 | -61.3% |
| Income taxes | 67/77 | €6,508 | €12,419 | +€5,911 | +90.8% |
| Profit (loss) for the period | 9904 | €75,673 | €19,394 | -€56,279 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,673 | €19,394 | -€56,279 | -74.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.