FUNTESTIQ: 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.
FUNTESTIQ
Largest movements
- Receivables within one year +€19,519
up €19,519 (+147%), from €13,269 to €32,789
of which Trade receivables: +€18,578
- Cash -€10,593
down €10,593 (-5.5%), from €191,375 to €180,782
mainly Contributions, distributions and other (-€21,262) and Receivables within one year (-€19,519)
- Reserves +€11,311
up €11,311 (+5.7%), from €197,495 to €208,806
of which Distributable reserves: +€11,311
- Gross operating margin -€1,453
down €1,453 (-2.8%), from €52,017 to €50,564
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.
Derived cash bridge
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 | €209,237 | €221,209 | +€11,972 | +5.7% |
| Fixed assets | 21/28 | €3,095 | €4,720 | +€1,625 | +52.5% |
| Tangible fixed assets | 22/27 | €3,095 | €4,720 | +€1,625 | +52.5% |
| Plant, machinery and equipment | 23 | €3,028 | €4,720 | +€1,692 | +55.9% |
| Furniture and vehicles | 24 | €67 | - | -€67 | |
| Current assets | 29/58 | €206,142 | €216,488 | +€10,347 | +5.0% |
| Amounts receivable within one year | 40/41 | €13,269 | €32,789 | +€19,519 | +147% |
| Trade receivables | 40 | €10,734 | €29,313 | +€18,578 | +173% |
| Other amounts receivable | 41 | €2,535 | €3,476 | +€941 | +37.1% |
| Cash at bank and in hand | 54/58 | €191,375 | €180,782 | -€10,593 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,498 | €2,918 | +€1,420 | +94.8% |
| Total equity and liabilities | 10/49 | €209,237 | €221,209 | +€11,972 | +5.7% |
| Equity | 10/15 | €203,695 | €215,006 | +€11,311 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,495 | €208,806 | +€11,311 | +5.7% |
| Tax-exempt reserves | 132 | €161 | €161 | = | 0.0% |
| Distributable reserves | 133 | €197,334 | €208,644 | +€11,311 | +5.7% |
| Amounts payable | 17/49 | €5,542 | €6,203 | +€661 | +11.9% |
| Amounts payable within one year | 42/48 | €5,542 | €6,013 | +€471 | +8.5% |
| Trade debts | 44 | €911 | €1,099 | +€188 | +20.7% |
| Suppliers | 440/4 | €911 | €1,099 | +€188 | +20.7% |
| Taxes, remuneration and social security | 45 | €1,729 | €2,163 | +€434 | +25.1% |
| Taxes | 450/3 | €1,729 | €2,163 | +€434 | +25.1% |
| Other amounts payable | 47/48 | €2,903 | €2,751 | -€151 | -5.2% |
| Accrued charges and deferred income | 492/3 | €0 | €190 | +€190 | |
| Remuneration, social security and pensions | 62 | €322 | €124 | -€198 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,080 | €2,250 | +€170 | +8.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €52,017 | €50,564 | -€1,453 | -2.8% |
| Operating profit (loss) | 9901 | €49,227 | €47,789 | -€1,438 | -2.9% |
| Financial charges | 65/66B | €2,174 | €2,069 | -€104 | -4.8% |
| Recurring financial charges | 65 | €2,174 | €2,069 | -€104 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €47,053 | €45,720 | -€1,333 | -2.8% |
| Income taxes | 67/77 | €13,376 | €13,147 | -€229 | -1.7% |
| Profit (loss) for the period | 9904 | €33,677 | €32,573 | -€1,105 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,677 | €32,573 | -€1,105 | -3.3% |
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 30 October 2026 via checked.be.