FUNNY TOURS: 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.
FUNNY TOURS
Largest movements
- Tangible fixed assets -€39,369
down €39,369 (-14.8%), from €266,452 to €227,083
of which Leasing and similar rights: -€58,571
- Receivables within one year -€35,470
down €35,470 (-7.2%), from €489,378 to €453,908
of which Trade receivables: -€31,370
- Debts after one year -€54,261
down €54,261 (-19.2%), from €282,073 to €227,812
- Accrued charges and deferred income +€30,259
up €30,259 (+626.7%), from €4,829 to €35,088
- Trade debts -€22,707
down €22,707 (-27.5%), from €82,590 to €59,883
- Short-term financial debts -€14,531
no longer reported in 2024 (was €14,531)
- Advances received -€12,766
down €12,766 (-11.0%), from €115,586 to €102,820
- Turnover +€220,298
up €220,298 (+9.9%), from €2.2m to €2.4m
- Purchases and services +€212,335
up €212,335 (+11.0%), from €1.9m to €2.1m
- Staff costs +€34,933
up €34,933 (+22.6%), from €154,892 to €189,825
- Depreciation -€24,886
down €24,886 (-28.4%), from €87,715 to €62,828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,847 | €738,687 | -€73,160 | -9.0% |
| Fixed assets | 21/28 | €281,452 | €242,083 | -€39,369 | -14.0% |
| Tangible fixed assets | 22/27 | €266,452 | €227,083 | -€39,369 | -14.8% |
| Furniture and vehicles | 24 | €9,309 | €28,512 | +€19,202 | +206.3% |
| Leasing and similar rights | 25 | €257,143 | €198,571 | -€58,571 | -22.8% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €530,395 | €496,604 | -€33,791 | -6.4% |
| Amounts receivable within one year | 40/41 | €489,378 | €453,908 | -€35,470 | -7.2% |
| Trade receivables | 40 | €480,291 | €448,921 | -€31,370 | -6.5% |
| Other amounts receivable | 41 | €9,086 | €4,987 | -€4,100 | -45.1% |
| Cash at bank and in hand | 54/58 | €38,769 | €33,082 | -€5,687 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,248 | €9,614 | +€7,366 | +327.6% |
| Total equity and liabilities | 10/49 | €811,847 | €738,687 | -€73,160 | -9.0% |
| Equity | 10/15 | €134,232 | €144,494 | +€10,261 | +7.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Legal reserve | 130 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,232 | €40,494 | +€10,261 | +33.9% |
| Amounts payable | 17/49 | €677,614 | €594,193 | -€83,421 | -12.3% |
| Amounts payable after more than one year | 17 | €282,073 | €227,812 | -€54,261 | -19.2% |
| Financial debts | 170/4 | €282,073 | €227,812 | -€54,261 | -19.2% |
| Amounts payable within one year | 42/48 | €390,713 | €331,293 | -€59,419 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €158,688 | €149,669 | -€9,019 | -5.7% |
| Financial debts | 43 | €14,531 | - | -€14,531 | |
| Credit institutions | 430/8 | €14,531 | - | -€14,531 | |
| Trade debts | 44 | €82,590 | €59,883 | -€22,707 | -27.5% |
| Suppliers | 440/4 | €82,590 | €59,883 | -€22,707 | -27.5% |
| Advances received on contracts in progress | 46 | €115,586 | €102,820 | -€12,766 | -11.0% |
| Taxes, remuneration and social security | 45 | €19,319 | €18,921 | -€398 | -2.1% |
| Taxes | 450/3 | €1,821 | - | -€1,821 | |
| Remuneration and social security | 454/9 | €17,497 | €18,921 | +€1,424 | +8.1% |
| Accrued charges and deferred income | 492/3 | €4,829 | €35,088 | +€30,259 | +626.7% |
| Turnover | 70 | €2,222,231 | €2,442,529 | +€220,298 | +9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,926,573 | €2,138,908 | +€212,335 | +11.0% |
| Remuneration, social security and pensions | 62 | €154,892 | €189,825 | +€34,933 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,715 | €62,828 | -€24,886 | -28.4% |
| Other operating charges | 640/8 | €29,812 | €31,824 | +€2,012 | +6.7% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €297,101 | €311,000 | +€13,898 | +4.7% |
| Operating profit (loss) | 9901 | €24,632 | €26,521 | +€1,889 | +7.7% |
| Financial income | 75/76B | €2,246 | €12,803 | +€10,557 | +470.0% |
| Recurring financial income | 75 | €2,246 | €12,803 | +€10,557 | +470.0% |
| Financial charges | 65/66B | €16,667 | €20,976 | +€4,309 | +25.9% |
| Recurring financial charges | 65 | €16,667 | €20,976 | +€4,309 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €10,212 | €18,348 | +€8,137 | +79.7% |
| Transfer from deferred taxes | 780 | €53 | - | -€53 | |
| Income taxes | 67/77 | - | €8,087 | +€8,087 | |
| Profit (loss) for the period | 9904 | €10,264 | €10,261 | -€3 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,264 | €10,261 | -€3 | 0.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.