FUNRIS: 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.
FUNRIS
Largest movements
- Cash +€2,847
up €2,847 (+2132.1%), from €134 to €2,981
mainly Net result for the year (+€7,560) and Depreciation (+€2,025)
- Tangible fixed assets -€2,025
down €2,025 (-3.3%), from €61,828 to €59,803
- Profit (loss) carried forward +€7,560
up €7,560 (+19.4%), from -€39,034 to -€31,474
- Debts after one year -€4,788
down €4,788 (-13.0%), from €36,887 to €32,099
- Trade debts -€1,475
down €1,475 (-20.0%), from €7,374 to €5,899
- Gross operating margin +€9,170
up €9,170 (+289.2%), from €3,171 to €12,341
- Financial charges -€715
down €715 (-42.4%), from €1,684 to €969
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,111 | €62,934 | +€823 | +1.3% |
| Fixed assets | 21/28 | €61,978 | €59,953 | -€2,025 | -3.3% |
| Tangible fixed assets | 22/27 | €61,828 | €59,803 | -€2,025 | -3.3% |
| Land and buildings | 22 | €61,828 | €59,803 | -€2,025 | -3.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €134 | €2,981 | +€2,847 | +2132.1% |
| Cash at bank and in hand | 54/58 | €134 | €2,981 | +€2,847 | +2132.1% |
| Total equity and liabilities | 10/49 | €62,111 | €62,934 | +€823 | +1.3% |
| Equity | 10/15 | -€32,834 | -€25,274 | +€7,560 | +23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,034 | -€31,474 | +€7,560 | +19.4% |
| Amounts payable | 17/49 | €94,945 | €88,208 | -€6,737 | -7.1% |
| Amounts payable after more than one year | 17 | €36,887 | €32,099 | -€4,788 | -13.0% |
| Financial debts | 170/4 | €36,887 | €32,099 | -€4,788 | -13.0% |
| Amounts payable within one year | 42/48 | €58,058 | €56,109 | -€1,949 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €4,620 | €4,286 | -€335 | -7.2% |
| Trade debts | 44 | €7,374 | €5,899 | -€1,475 | -20.0% |
| Suppliers | 440/4 | €7,374 | €5,899 | -€1,475 | -20.0% |
| Taxes, remuneration and social security | 45 | €140 | - | -€140 | |
| Taxes | 450/3 | €140 | - | -€140 | |
| Other amounts payable | 47/48 | €45,924 | €45,924 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,025 | €2,025 | = | 0.0% |
| Other operating charges | 640/8 | €1,770 | €1,788 | +€18 | +1.0% |
| Gross operating margin | 9900 | €3,171 | €12,341 | +€9,170 | +289.2% |
| Operating profit (loss) | 9901 | -€624 | €8,528 | +€9,152 | |
| Financial charges | 65/66B | €1,684 | €969 | -€715 | -42.4% |
| Recurring financial charges | 65 | €1,684 | €969 | -€715 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,308 | €7,559 | +€9,867 | |
| Income taxes | 67/77 | €25 | -€0 | -€25 | |
| Profit (loss) for the period | 9904 | -€2,332 | €7,560 | +€9,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,332 | €7,560 | +€9,892 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.