Make It Fun: 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.
Make It Fun
Largest movements
- Cash +€40,693
up €40,693 (+61.5%), from €66,183 to €106,876
mainly Net result for the year (+€15,353) and Receivables within one year (+€13,517)
- Receivables within one year -€13,517
down €13,517 (-34.0%), from €39,783 to €26,266
of which Trade receivables: -€13,517
- Deferred charges and accrued income -€1,513
no longer reported in 2025 (was €1,513)
- Reserves +€14,520
up €14,520 (+37.2%), from €39,044 to €53,564
- Other debts +€9,918
up €9,918 (+34.9%), from €28,425 to €38,343
- Tax, wage and social debts +€2,623
up €2,623 (+13.5%), from €19,371 to €21,993
of which Taxes: +€8,035
- Trade debts -€2,330
down €2,330 (-23.4%), from €9,950 to €7,620
- Gross operating margin +€20,482
up €20,482 (+33.1%), from €61,959 to €82,442
- Staff costs +€6,551
up €6,551 (+12.6%), from €51,944 to €58,495
- Taxes +€3,386
up €3,386 (+182.9%), from €1,852 to €5,238
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 | €109,289 | €134,020 | +€24,731 | +22.6% |
| Fixed assets | 21/28 | €1,810 | €877 | -€933 | -51.6% |
| Tangible fixed assets | 22/27 | €1,810 | €877 | -€933 | -51.6% |
| Furniture and vehicles | 24 | €1,810 | €877 | -€933 | -51.6% |
| Current assets | 29/58 | €107,479 | €133,143 | +€25,664 | +23.9% |
| Amounts receivable within one year | 40/41 | €39,783 | €26,266 | -€13,517 | -34.0% |
| Trade receivables | 40 | €36,635 | €23,118 | -€13,517 | -36.9% |
| Other amounts receivable | 41 | €3,148 | €3,148 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,183 | €106,876 | +€40,693 | +61.5% |
| Deferred charges and accrued income | 490/1 | €1,513 | - | -€1,513 | |
| Total equity and liabilities | 10/49 | €109,289 | €134,020 | +€24,731 | +22.6% |
| Equity | 10/15 | €51,544 | €66,064 | +€14,520 | +28.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €39,044 | €53,564 | +€14,520 | +37.2% |
| Distributable reserves | 133 | €39,044 | €53,564 | +€14,520 | +37.2% |
| Amounts payable | 17/49 | €57,746 | €67,956 | +€10,210 | +17.7% |
| Amounts payable within one year | 42/48 | €57,746 | €67,956 | +€10,210 | +17.7% |
| Trade debts | 44 | €9,950 | €7,620 | -€2,330 | -23.4% |
| Suppliers | 440/4 | €9,950 | €7,620 | -€2,330 | -23.4% |
| Taxes, remuneration and social security | 45 | €19,371 | €21,993 | +€2,623 | +13.5% |
| Taxes | 450/3 | €13,959 | €21,993 | +€8,035 | +57.6% |
| Remuneration and social security | 454/9 | €5,412 | - | -€5,412 | |
| Other amounts payable | 47/48 | €28,425 | €38,343 | +€9,918 | +34.9% |
| Remuneration, social security and pensions | 62 | €51,944 | €58,495 | +€6,551 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €933 | = | 0.0% |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | €61,959 | €82,442 | +€20,482 | +33.1% |
| Operating profit (loss) | 9901 | €8,934 | €22,864 | +€13,930 | +155.9% |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €232 | +€232 | |
| Financial charges | 65/66B | €2,262 | €2,505 | +€243 | +10.7% |
| Recurring financial charges | 65 | €2,262 | €2,505 | +€243 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €6,673 | €20,592 | +€13,919 | +208.6% |
| Income taxes | 67/77 | €1,852 | €5,238 | +€3,386 | +182.9% |
| Profit (loss) for the period | 9904 | €4,821 | €15,353 | +€10,533 | +218.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,821 | €15,353 | +€10,533 | +218.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.