FUNKYTIME: 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.
FUNKYTIME
Largest movements
- Intangible fixed assets -€84,746
down €84,746 (-44.1%), from €192,097 to €107,351
- Financial fixed assets +€25,000
new in 2025: €25,000
- Receivables within one year -€11,411
down €11,411 (-63.3%), from €18,035 to €6,624
of which Trade receivables: -€12,725
- Profit (loss) carried forward -€42,779
down €42,779 (-6.9%), from -€621,842 to -€664,621
- Debts after one year -€27,949
down €27,949 (-52.8%), from €52,949 to €25,000
- Current portion of long-term debt +€27,949
new in 2025: €27,949
- Short-term financial debts -€27,466
no longer reported in 2025 (was €27,466)
- Advances received -€11,515
no longer reported in 2025 (was €11,515)
- Gross operating margin +€4,409
up €4,409 (+10.3%), from €42,746 to €47,155
- Financial charges +€3,115
up €3,115 (+188%), from €1,656 to €4,771
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 | €236,030 | €163,468 | -€72,562 | -30.7% |
| Fixed assets | 21/28 | €192,097 | €132,351 | -€59,746 | -31.1% |
| Intangible fixed assets | 21 | €192,097 | €107,351 | -€84,746 | -44.1% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €43,933 | €31,117 | -€12,816 | -29.2% |
| Amounts receivable within one year | 40/41 | €18,035 | €6,624 | -€11,411 | -63.3% |
| Trade receivables | 40 | €18,035 | €5,310 | -€12,725 | -70.6% |
| Other amounts receivable | 41 | - | €1,314 | +€1,314 | |
| Cash at bank and in hand | 54/58 | €25,660 | €23,533 | -€2,127 | -8.3% |
| Deferred charges and accrued income | 490/1 | €237 | €960 | +€722 | +304% |
| Total equity and liabilities | 10/49 | €236,030 | €163,468 | -€72,562 | -30.7% |
| Equity | 10/15 | €127,698 | €84,918 | -€42,779 | -33.5% |
| Contributions | 10/11 | €748,242 | €748,242 | = | 0.0% |
| Capital | 10 | €705,900 | €705,900 | = | 0.0% |
| Issued capital | 100 | €705,900 | €705,900 | = | 0.0% |
| Contributions outside capital | 11 | €42,342 | €42,342 | = | 0.0% |
| Share premium | 1100/10 | €42,342 | €42,342 | = | 0.0% |
| Reserves | 13 | €1,297 | €1,297 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,297 | €1,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€621,842 | -€664,621 | -€42,779 | -6.9% |
| Amounts payable | 17/49 | €108,332 | €78,550 | -€29,783 | -27.5% |
| Amounts payable after more than one year | 17 | €52,949 | €25,000 | -€27,949 | -52.8% |
| Financial debts | 170/4 | €52,949 | €25,000 | -€27,949 | -52.8% |
| Amounts payable within one year | 42/48 | €41,096 | €34,009 | -€7,087 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | - | €27,949 | +€27,949 | |
| Financial debts | 43 | €27,466 | - | -€27,466 | |
| Other loans | 439 | €27,466 | - | -€27,466 | |
| Trade debts | 44 | €1,031 | €4,194 | +€3,163 | +307% |
| Suppliers | 440/4 | €1,031 | €4,194 | +€3,163 | +307% |
| Advances received on contracts in progress | 46 | €11,515 | - | -€11,515 | |
| Taxes, remuneration and social security | 45 | €1,084 | €1,866 | +€782 | +72.1% |
| Taxes | 450/3 | €1,084 | €1,866 | +€782 | +72.1% |
| Accrued charges and deferred income | 492/3 | €14,287 | €19,541 | +€5,254 | +36.8% |
| Non-recurring operating income | 76A | - | €1,985 | +€1,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,723 | €84,746 | +€23 | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €42,746 | €47,155 | +€4,409 | +10.3% |
| Operating profit (loss) | 9901 | -€42,504 | -€38,135 | +€4,370 | +10.3% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €1,656 | €4,771 | +€3,115 | +188% |
| Recurring financial charges | 65 | €1,656 | €4,771 | +€3,115 | +188% |
| Profit (loss) for the period before taxes | 9903 | -€44,160 | -€42,779 | +€1,381 | +3.1% |
| Profit (loss) for the period | 9904 | -€44,160 | -€42,779 | +€1,381 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,160 | -€42,779 | +€1,381 | +3.1% |
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 22 October 2026 via checked.be.