FURNASSUR: 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.
FURNASSUR
Largest movements
- Cash +€41,355
up €41,355 (+1465.6%), from €2,822 to €44,177
mainly Tax, wage and social debts (+€34,273) and Net result for the year (+€27,086)
- Receivables within one year +€24,724
up €24,724 (+39.8%), from €62,108 to €86,832
of which Other amounts receivable: +€52,275
- Deferred charges and accrued income -€14,294
down €14,294 (-64.9%), from €22,015 to €7,722
- Tax, wage and social debts +€34,273
up €34,273 (+214.1%), from €16,005 to €50,278
of which Remuneration and social security: +€17,656
- Profit (loss) carried forward +€27,086
up €27,086, from -€12,040 to €15,047
- Other debts -€9,733
down €9,733 (-21.9%), from €44,473 to €34,740
- Write-downs -€194,205
no longer reported in 2024 (was €194,205)
- Gross operating margin -€25,381
down €25,381 (-19.5%), from €130,372 to €104,991
- Taxes +€9,455
up €9,455 (+107.0%), from €8,834 to €18,289
- Staff costs +€2,948
up €2,948 (+5.8%), from €50,855 to €53,803
- Financial income -€1,628
down €1,628 (-93.9%), from €1,734 to €106
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 | €114,539 | €166,325 | +€51,786 | +45.2% |
| Fixed assets | 21/28 | €27,593 | €27,593 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,689 | €24,689 | = | 0.0% |
| Land and buildings | 22 | €24,343 | €24,343 | = | 0.0% |
| Furniture and vehicles | 24 | €346 | €346 | = | 0.0% |
| Financial fixed assets | 28 | €2,904 | €2,904 | = | 0.0% |
| Current assets | 29/58 | €86,945 | €138,731 | +€51,786 | +59.6% |
| Amounts receivable within one year | 40/41 | €62,108 | €86,832 | +€24,724 | +39.8% |
| Trade receivables | 40 | €27,550 | - | -€27,550 | |
| Other amounts receivable | 41 | €34,558 | €86,832 | +€52,275 | +151.3% |
| Cash at bank and in hand | 54/58 | €2,822 | €44,177 | +€41,355 | +1465.6% |
| Deferred charges and accrued income | 490/1 | €22,015 | €7,722 | -€14,294 | -64.9% |
| Total equity and liabilities | 10/49 | €114,539 | €166,325 | +€51,786 | +45.2% |
| Equity | 10/15 | €52,960 | €80,047 | +€27,086 | +51.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,040 | €15,047 | +€27,086 | |
| Amounts payable | 17/49 | €61,578 | €86,278 | +€24,700 | +40.1% |
| Amounts payable within one year | 42/48 | €60,478 | €86,278 | +€25,800 | +42.7% |
| Financial debts | 43 | - | €1,260 | +€1,260 | |
| Credit institutions | 430/8 | - | €1,260 | +€1,260 | |
| Taxes, remuneration and social security | 45 | €16,005 | €50,278 | +€34,273 | +214.1% |
| Taxes | 450/3 | €12,933 | €29,549 | +€16,617 | +128.5% |
| Remuneration and social security | 454/9 | €3,072 | €20,729 | +€17,656 | +574.7% |
| Other amounts payable | 47/48 | €44,473 | €34,740 | -€9,733 | -21.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Non-recurring operating income | 76A | €368 | - | -€368 | |
| Remuneration, social security and pensions | 62 | €50,855 | €53,803 | +€2,948 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €194,205 | - | -€194,205 | |
| Other operating charges | 640/8 | €6,407 | €5,395 | -€1,011 | -15.8% |
| Gross operating margin | 9900 | €130,372 | €104,991 | -€25,381 | -19.5% |
| Operating profit (loss) | 9901 | -€121,095 | €45,792 | +€166,888 | |
| Financial income | 75/76B | €1,734 | €106 | -€1,628 | -93.9% |
| Recurring financial income | 75 | €1,734 | €106 | -€1,628 | -93.9% |
| Financial charges | 65/66B | €606 | €523 | -€82 | -13.6% |
| Recurring financial charges | 65 | €606 | €523 | -€82 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€119,967 | €45,375 | +€165,343 | |
| Income taxes | 67/77 | €8,834 | €18,289 | +€9,455 | +107.0% |
| Profit (loss) for the period | 9904 | -€128,801 | €27,086 | +€155,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,801 | €27,086 | +€155,888 |
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 30 September 2026 via checked.be.