FUNNY-POOL: 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-POOL
Largest movements
- Cash -€46,698
down €46,698 (-66.3%), from €70,487 to €23,789
mainly Contributions, distributions and other (-€87,241) and Investment in fixed assets (net) (-€67,919)
- Stocks and contracts -€37,101
down €37,101 (-8.5%), from €434,822 to €397,721
- Receivables within one year +€20,302
up €20,302 (+20.8%), from €97,620 to €117,922
of which Other amounts receivable: +€33,162
- Reserves -€86,466
down €86,466 (-23.1%), from €373,691 to €287,226
of which Distributable reserves: -€86,466
- Other debts +€54,019
up €54,019 (+162.6%), from €33,222 to €87,241
- Trade debts -€22,078
down €22,078 (-73.5%), from €30,049 to €7,971
- Tax, wage and social debts -€19,160
down €19,160 (-67.1%), from €28,560 to €9,400
of which Taxes: -€21,058
- Current portion of long-term debt +€13,790
up €13,790 (+14.0%), from €98,271 to €112,061
- Gross operating margin -€93,650
down €93,650 (-39.5%), from €237,257 to €143,607
- Staff costs -€24,274
down €24,274 (-30.6%), from €79,273 to €54,999
- Taxes -€21,523
down €21,523 (-93.3%), from €23,075 to €1,553
- Depreciation +€4,470
up €4,470 (+7.9%), from €56,457 to €60,927
- Financial income +€3,147
up €3,147 (+99.4%), from €3,165 to €6,312
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 | €1,018,720 | €957,959 | -€60,761 | -6.0% |
| Fixed assets | 21/28 | €401,271 | €408,263 | +€6,992 | +1.7% |
| Tangible fixed assets | 22/27 | €400,856 | €407,848 | +€6,992 | +1.7% |
| Land and buildings | 22 | €318,936 | €306,103 | -€12,833 | -4.0% |
| Plant, machinery and equipment | 23 | €38,581 | €22,941 | -€15,640 | -40.5% |
| Furniture and vehicles | 24 | €41,696 | €70,033 | +€28,337 | +68.0% |
| Other tangible fixed assets | 26 | €1,643 | €8,771 | +€7,128 | +433.7% |
| Financial fixed assets | 28 | €415 | €415 | = | 0.0% |
| Current assets | 29/58 | €617,449 | €549,696 | -€67,753 | -11.0% |
| Stocks and contracts in progress | 3 | €434,822 | €397,721 | -€37,101 | -8.5% |
| Stocks | 30/36 | €434,822 | €397,721 | -€37,101 | -8.5% |
| Amounts receivable within one year | 40/41 | €97,620 | €117,922 | +€20,302 | +20.8% |
| Trade receivables | 40 | €29,764 | €16,904 | -€12,860 | -43.2% |
| Other amounts receivable | 41 | €67,856 | €101,018 | +€33,162 | +48.9% |
| Cash at bank and in hand | 54/58 | €70,487 | €23,789 | -€46,698 | -66.3% |
| Deferred charges and accrued income | 490/1 | €14,520 | €10,264 | -€4,256 | -29.3% |
| Total equity and liabilities | 10/49 | €1,018,720 | €957,959 | -€60,761 | -6.0% |
| Equity | 10/15 | €398,691 | €312,226 | -€86,466 | -21.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €373,691 | €287,226 | -€86,466 | -23.1% |
| Tax-exempt reserves | 132 | €19,707 | €19,707 | = | 0.0% |
| Distributable reserves | 133 | €353,985 | €267,519 | -€86,466 | -24.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €620,029 | €645,734 | +€25,705 | +4.1% |
| Amounts payable after more than one year | 17 | €304,926 | €299,757 | -€5,170 | -1.7% |
| Financial debts | 170/4 | €304,926 | €299,757 | -€5,170 | -1.7% |
| Amounts payable within one year | 42/48 | €315,103 | €341,673 | +€26,571 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €98,271 | €112,061 | +€13,790 | +14.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €30,049 | €7,971 | -€22,078 | -73.5% |
| Suppliers | 440/4 | €30,049 | €7,971 | -€22,078 | -73.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €28,560 | €9,400 | -€19,160 | -67.1% |
| Taxes | 450/3 | €23,222 | €2,163 | -€21,058 | -90.7% |
| Remuneration and social security | 454/9 | €5,338 | €7,237 | +€1,899 | +35.6% |
| Other amounts payable | 47/48 | €33,222 | €87,241 | +€54,019 | +162.6% |
| Accrued charges and deferred income | 492/3 | €0 | €4,304 | +€4,304 | |
| Remuneration, social security and pensions | 62 | €79,273 | €54,999 | -€24,274 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,457 | €60,927 | +€4,470 | +7.9% |
| Other operating charges | 640/8 | €5,470 | €7,114 | +€1,644 | +30.1% |
| Gross operating margin | 9900 | €237,257 | €143,607 | -€93,650 | -39.5% |
| Operating profit (loss) | 9901 | €96,058 | €20,568 | -€75,490 | -78.6% |
| Financial income | 75/76B | €3,165 | €6,312 | +€3,147 | +99.4% |
| Recurring financial income | 75 | €3,165 | €6,312 | +€3,147 | +99.4% |
| Financial charges | 65/66B | €24,904 | €24,551 | -€353 | -1.4% |
| Recurring financial charges | 65 | €24,904 | €24,551 | -€353 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €74,319 | €2,328 | -€71,991 | -96.9% |
| Income taxes | 67/77 | €23,075 | €1,553 | -€21,523 | -93.3% |
| Profit (loss) for the period | 9904 | €51,243 | €776 | -€50,468 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,243 | €776 | -€50,468 | -98.5% |
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 12 October 2026 via checked.be.