FUNNY PARTY: 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.
FUNNY PARTY
Largest movements
- Stocks and contracts +€61,118
up €61,118 (+14.9%), from €408,923 to €470,041
- Receivables within one year +€17,175
up €17,175 (+395.3%), from €4,345 to €21,521
- Cash -€15,681
down €15,681 (-65.1%), from €24,069 to €8,388
mainly Stocks and contracts (-€61,118) and Net result for the year (-€37,642)
- Tangible fixed assets -€12,827
down €12,827 (-39.6%), from €32,388 to €19,561
- Other debts +€114,674
up €114,674 (+31.9%), from €359,934 to €474,608
- Profit (loss) carried forward -€37,642
down €37,642, from €9,055 to -€28,587
- Trade debts -€26,846
down €26,846 (-96.0%), from €27,959 to €1,113
- Gross operating margin -€71,812
down €71,812 (-45.5%), from €157,683 to €85,870
- Staff costs -€30,130
down €30,130 (-25.3%), from €119,024 to €88,895
- Financial charges +€12,442
up €12,442 (+161.1%), from €7,722 to €20,164
- Depreciation -€5,671
down €5,671 (-30.7%), from €18,497 to €12,827
- Other operating charges -€3,473
down €3,473 (-69.1%), from €5,024 to €1,551
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.
Cash bridge derived
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 | €469,826 | €519,611 | +€49,786 | +10.6% |
| Fixed assets | 21/28 | €32,488 | €19,661 | -€12,827 | -39.5% |
| Tangible fixed assets | 22/27 | €32,388 | €19,561 | -€12,827 | -39.6% |
| Land and buildings | 22 | €32,388 | €19,561 | -€12,827 | -39.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €437,338 | €499,950 | +€62,612 | +14.3% |
| Stocks and contracts in progress | 3 | €408,923 | €470,041 | +€61,118 | +14.9% |
| Stocks | 30/36 | €408,923 | €470,041 | +€61,118 | +14.9% |
| Amounts receivable within one year | 40/41 | €4,345 | €21,521 | +€17,175 | +395.3% |
| Trade receivables | 40 | €4,345 | €21,521 | +€17,175 | +395.3% |
| Cash at bank and in hand | 54/58 | €24,069 | €8,388 | -€15,681 | -65.1% |
| Total equity and liabilities | 10/49 | €469,826 | €519,611 | +€49,786 | +10.6% |
| Equity | 10/15 | €34,055 | -€3,587 | -€37,642 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,055 | -€28,587 | -€37,642 | |
| Amounts payable | 17/49 | €435,771 | €523,199 | +€87,428 | +20.1% |
| Amounts payable within one year | 42/48 | €400,771 | €487,749 | +€86,978 | +21.7% |
| Trade debts | 44 | €27,959 | €1,113 | -€26,846 | -96.0% |
| Suppliers | 440/4 | €27,959 | €1,113 | -€26,846 | -96.0% |
| Taxes, remuneration and social security | 45 | €12,877 | €12,028 | -€849 | -6.6% |
| Taxes | 450/3 | €11,066 | €8,111 | -€2,955 | -26.7% |
| Remuneration and social security | 454/9 | €1,811 | €3,917 | +€2,106 | +116.2% |
| Other amounts payable | 47/48 | €359,934 | €474,608 | +€114,674 | +31.9% |
| Accrued charges and deferred income | 492/3 | €35,000 | €35,450 | +€450 | +1.3% |
| Remuneration, social security and pensions | 62 | €119,024 | €88,895 | -€30,130 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,497 | €12,827 | -€5,671 | -30.7% |
| Other operating charges | 640/8 | €5,024 | €1,551 | -€3,473 | -69.1% |
| Gross operating margin | 9900 | €157,683 | €85,870 | -€71,812 | -45.5% |
| Operating profit (loss) | 9901 | €15,137 | -€17,402 | -€32,538 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €7,722 | €20,164 | +€12,442 | +161.1% |
| Recurring financial charges | 65 | €7,722 | €20,164 | +€12,442 | +161.1% |
| Profit (loss) for the period before taxes | 9903 | €7,460 | -€37,566 | -€45,026 | |
| Income taxes | 67/77 | - | €76 | +€76 | |
| Profit (loss) for the period | 9904 | €7,460 | -€37,642 | -€45,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,460 | -€37,642 | -€45,102 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.