FUNNYDAY: 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.
FUNNYDAY
Largest movements
- Cash -€70,137
down €70,137 (-87.7%), from €79,932 to €9,795
mainly Investment in fixed assets (net) (-€36,768) and Receivables after one year (-€33,864)
- Receivables after one year +€33,864
new in 2025: €33,864
- Tangible fixed assets +€25,571
up €25,571 (+124.5%), from €20,540 to €46,111
of which Furniture and vehicles: +€22,965
- Receivables within one year +€19,429
up €19,429 (+4034.7%), from €482 to €19,910
of which Other amounts receivable: +€14,438
- Tax, wage and social debts -€7,893
down €7,893 (-65.2%), from €12,113 to €4,221
- Debts after one year +€7,789
up €7,789 (+20.7%), from €37,579 to €45,368
- Current portion of long-term debt +€3,835
up €3,835 (+72.8%), from €5,270 to €9,105
- Reserves +€3,671
up €3,671 (+25.8%), from €14,208 to €17,879
- Other debts +€2,299
up €2,299 (+56.1%), from €4,097 to €6,396
- Gross operating margin -€20,875
down €20,875 (-54.2%), from €38,484 to €17,610
- Taxes -€6,458
down €6,458 (-87.9%), from €7,350 to €892
- Depreciation -€3,999
down €3,999 (-25.9%), from €15,466 to €11,466
- Financial charges +€2,328
up €2,328 (+556.0%), from €419 to €2,746
- Financial income +€1,953
up €1,953 (+42097.0%), from €5 to €1,958
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 | €103,109 | €112,308 | +€9,199 | +8.9% |
| Formation expenses | 20 | €1,317 | €1,047 | -€269 | -20.5% |
| Fixed assets | 21/28 | €20,540 | €46,111 | +€25,571 | +124.5% |
| Tangible fixed assets | 22/27 | €20,540 | €46,111 | +€25,571 | +124.5% |
| Plant, machinery and equipment | 23 | €6,949 | €9,555 | +€2,605 | +37.5% |
| Furniture and vehicles | 24 | €13,591 | €36,556 | +€22,965 | +169.0% |
| Current assets | 29/58 | €81,252 | €65,150 | -€16,102 | -19.8% |
| Amounts receivable after more than one year | 29 | - | €33,864 | +€33,864 | |
| Other amounts receivable | 291 | - | €33,864 | +€33,864 | |
| Amounts receivable within one year | 40/41 | €482 | €19,910 | +€19,429 | +4034.7% |
| Trade receivables | 40 | - | €4,990 | +€4,990 | |
| Other amounts receivable | 41 | €482 | €14,920 | +€14,438 | +2998.3% |
| Cash at bank and in hand | 54/58 | €79,932 | €9,795 | -€70,137 | -87.7% |
| Deferred charges and accrued income | 490/1 | €839 | €1,581 | +€742 | +88.5% |
| Total equity and liabilities | 10/49 | €103,109 | €112,308 | +€9,199 | +8.9% |
| Equity | 10/15 | €43,322 | €46,993 | +€3,671 | +8.5% |
| Reserves | 13 | €14,208 | €17,879 | +€3,671 | +25.8% |
| Distributable reserves | 133 | €14,208 | €17,879 | +€3,671 | +25.8% |
| Profit (loss) carried forward | 14 | €29,114 | €29,114 | = | 0.0% |
| Amounts payable | 17/49 | €59,787 | €65,315 | +€5,528 | +9.2% |
| Amounts payable after more than one year | 17 | €37,579 | €45,368 | +€7,789 | +20.7% |
| Financial debts | 170/4 | €37,579 | €45,368 | +€7,789 | +20.7% |
| Amounts payable within one year | 42/48 | €21,481 | €19,947 | -€1,534 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €5,270 | €9,105 | +€3,835 | +72.8% |
| Trade debts | 44 | - | €225 | +€225 | |
| Suppliers | 440/4 | - | €225 | +€225 | |
| Taxes, remuneration and social security | 45 | €12,113 | €4,221 | -€7,893 | -65.2% |
| Taxes | 450/3 | €12,113 | €4,221 | -€7,893 | -65.2% |
| Other amounts payable | 47/48 | €4,097 | €6,396 | +€2,299 | +56.1% |
| Accrued charges and deferred income | 492/3 | €728 | - | -€728 | |
| Non-recurring operating income | 76A | €17,052 | - | -€17,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,466 | €11,466 | -€3,999 | -25.9% |
| Other operating charges | 640/8 | €1,047 | €791 | -€256 | -24.5% |
| Gross operating margin | 9900 | €38,484 | €17,610 | -€20,875 | -54.2% |
| Operating profit (loss) | 9901 | €21,972 | €5,352 | -€16,620 | -75.6% |
| Financial income | 75/76B | €5 | €1,958 | +€1,953 | +42097.0% |
| Recurring financial income | 75 | €5 | €1,958 | +€1,953 | +42097.0% |
| Financial charges | 65/66B | €419 | €2,746 | +€2,328 | +556.0% |
| Recurring financial charges | 65 | €419 | €2,746 | +€2,328 | +556.0% |
| Profit (loss) for the period before taxes | 9903 | €21,558 | €4,564 | -€16,994 | -78.8% |
| Income taxes | 67/77 | €7,350 | €892 | -€6,458 | -87.9% |
| Profit (loss) for the period | 9904 | €14,208 | €3,671 | -€10,536 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,208 | €3,671 | -€10,536 | -74.2% |
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 10 October 2026 via checked.be.