FUNNY MOUNTAIN: 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.
What changed
FUNNY MOUNTAIN
NACE 93.293, Sports, amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,583
2024 · €78,512-€71,930
Equity
€177,112
2024 · €170,530+€6,583
Cash
€63,897
2024 · €89,347-€25,450
Balance sheet total
€1.0m
2024 · €1.1m-€99,940
Largest movements
Assets
- Tangible fixed assets -€83,474
down €83,474 (-8.2%), from €1.0m to €931,021
- Cash -€25,450
down €25,450 (-28.5%), from €89,347 to €63,897
mainly Debts after one year (-€101,155) and Investment in fixed assets (net) (-€10,590)
Equity and liabilities
- Debts after one year -€101,155
down €101,155 (-13.2%), from €764,393 to €663,238
Income statement
- Gross operating margin -€85,783
down €85,783 (-23.1%), from €372,144 to €286,361
- Financial charges -€10,838
down €10,838 (-27.6%), from €39,305 to €28,467
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.
Result 2024
€78,512
Gross operating margin
-€85,783
Staff costs
-€63
Depreciation
+€3,093
Other operating charges
-€818
Other operating items
+€1,312
Financial income
-€303
Financial charges
+€10,838
Taxes
-€205
Result 2025
€6,583
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€83,610
Investment
-€10,590
Financing
-€98,470
Cash 2024
€89,347
From operations (derived)
+€83,610
Net result for the year
+€6,583
Depreciation
+€94,063
Stocks and contracts
+€306
Receivables within one year
-€7,947
Deferred charges and accrued income
-€1,343
Trade debts
-€2,544
Tax, wage and social debts
-€8,613
Advances received
+€4,144
Accrued charges and deferred income
-€1,040
Investment (derived)
-€10,590
Investment in fixed assets (net)
-€10,590
Financing
-€98,470
Debts after one year
-€101,155
Current portion of long-term debt
+€2,685
Cash 2025
€63,897
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,710 | €1,017,770 | -€99,940 | -8.9% |
| Fixed assets | 21/28 | €1,014,495 | €931,021 | -€83,474 | -8.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,014,495 | €931,021 | -€83,474 | -8.2% |
| Land and buildings | 22 | €775,693 | €735,930 | -€39,764 | -5.1% |
| Plant, machinery and equipment | 23 | €223,583 | €183,472 | -€40,111 | -17.9% |
| Furniture and vehicles | 24 | €15,218 | €11,619 | -€3,599 | -23.6% |
| Current assets | 29/58 | €103,216 | €86,749 | -€16,466 | -16.0% |
| Stocks and contracts in progress | 3 | €3,301 | €2,995 | -€306 | -9.3% |
| Stocks | 30/36 | €3,301 | €2,995 | -€306 | -9.3% |
| Amounts receivable within one year | 40/41 | €10,305 | €18,252 | +€7,947 | +77.1% |
| Trade receivables | 40 | €7,348 | €224 | -€7,124 | -97.0% |
| Other amounts receivable | 41 | €2,957 | €18,028 | +€15,071 | +510% |
| Cash at bank and in hand | 54/58 | €89,347 | €63,897 | -€25,450 | -28.5% |
| Deferred charges and accrued income | 490/1 | €262 | €1,605 | +€1,343 | +512% |
| Total equity and liabilities | 10/49 | €1,117,710 | €1,017,770 | -€99,940 | -8.9% |
| Equity | 10/15 | €170,530 | €177,112 | +€6,583 | +3.9% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Capital | 10 | €290,000 | €290,000 | = | 0.0% |
| Issued capital | 100 | €290,000 | €290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,470 | -€112,888 | +€6,583 | +5.5% |
| Amounts payable | 17/49 | €947,181 | €840,658 | -€106,523 | -11.2% |
| Amounts payable after more than one year | 17 | €764,393 | €663,238 | -€101,155 | -13.2% |
| Financial debts | 170/4 | €764,393 | €663,238 | -€101,155 | -13.2% |
| Amounts payable within one year | 42/48 | €171,281 | €166,953 | -€4,328 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €98,470 | €101,155 | +€2,685 | +2.7% |
| Trade debts | 44 | €17,600 | €15,056 | -€2,544 | -14.5% |
| Suppliers | 440/4 | €17,600 | €15,056 | -€2,544 | -14.5% |
| Advances received on contracts in progress | 46 | €24,480 | €28,624 | +€4,144 | +16.9% |
| Taxes, remuneration and social security | 45 | €30,731 | €22,118 | -€8,613 | -28.0% |
| Taxes | 450/3 | €6,811 | €2,065 | -€4,745 | -69.7% |
| Remuneration and social security | 454/9 | €23,920 | €20,052 | -€3,868 | -16.2% |
| Accrued charges and deferred income | 492/3 | €11,507 | €10,467 | -€1,040 | -9.0% |
| Non-recurring operating income | 76A | €19,557 | €0 | -€19,557 | -100% |
| Remuneration, social security and pensions | 62 | €149,193 | €149,256 | +€63 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,157 | €94,063 | -€3,093 | -3.2% |
| Other operating charges | 640/8 | €6,948 | €7,767 | +€818 | +11.8% |
| Non-recurring operating charges | 66A | €1,312 | €0 | -€1,312 | -100% |
| Gross operating margin | 9900 | €372,144 | €286,361 | -€85,783 | -23.1% |
| Operating profit (loss) | 9901 | €117,534 | €35,275 | -€82,259 | -70.0% |
| Financial income | 75/76B | €1,020 | €717 | -€303 | -29.7% |
| Recurring financial income | 75 | €1,020 | €717 | -€303 | -29.7% |
| Financial charges | 65/66B | €39,305 | €28,467 | -€10,838 | -27.6% |
| Recurring financial charges | 65 | €39,305 | €28,467 | -€10,838 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €79,248 | €7,524 | -€71,724 | -90.5% |
| Income taxes | 67/77 | €736 | €942 | +€205 | +27.9% |
| Profit (loss) for the period | 9904 | €78,512 | €6,583 | -€71,930 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,512 | €6,583 | -€71,930 | -91.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.