Profit and Fun: 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.
Profit and Fun
Largest movements
- Receivables within one year +€41,097
up €41,097 (+49.2%), from €83,466 to €124,563
of which Other amounts receivable: +€27,467
- Deferred charges and accrued income -€13,300
no longer reported in 2025 (was €13,300)
- Cash -€12,738
down €12,738 (-87.4%), from €14,578 to €1,841
mainly Receivables within one year (-€41,097) and Trade debts (-€5,760)
- Reserves +€11,700
up €11,700 (+77.3%), from €15,145 to €26,845
of which Distributable reserves: +€11,700
- Tax, wage and social debts +€7,303
up €7,303 (+49.9%), from €14,634 to €21,937
- Trade debts -€5,760
down €5,760 (-99.5%), from €5,790 to €30
- Accrued charges and deferred income +€1,727
up €1,727 (+95.1%), from €1,817 to €3,544
- Financial charges +€1,261
up €1,261 (+372%), from €339 to €1,600
- Gross operating margin -€1,134
down €1,134 (-5.5%), from €20,596 to €19,462
- Taxes -€928
down €928 (-13.6%), from €6,816 to €5,888
- Other operating charges +€206
up €206 (+134%), from €154 to €361
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 | €111,344 | €126,404 | +€15,060 | +13.5% |
| Current assets | 29/58 | €111,344 | €126,404 | +€15,060 | +13.5% |
| Amounts receivable within one year | 40/41 | €83,466 | €124,563 | +€41,097 | +49.2% |
| Trade receivables | 40 | €9,140 | €22,770 | +€13,630 | +149% |
| Other amounts receivable | 41 | €74,326 | €101,793 | +€27,467 | +37.0% |
| Cash at bank and in hand | 54/58 | €14,578 | €1,841 | -€12,738 | -87.4% |
| Deferred charges and accrued income | 490/1 | €13,300 | - | -€13,300 | |
| Total equity and liabilities | 10/49 | €111,344 | €126,404 | +€15,060 | +13.5% |
| Equity | 10/15 | €89,103 | €100,893 | +€11,791 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,145 | €26,845 | +€11,700 | +77.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,285 | €24,985 | +€11,700 | +88.1% |
| Profit (loss) carried forward | 14 | €67,758 | €67,848 | +€91 | +0.1% |
| Amounts payable | 17/49 | €22,241 | €25,510 | +€3,269 | +14.7% |
| Amounts payable within one year | 42/48 | €20,424 | €21,967 | +€1,542 | +7.6% |
| Trade debts | 44 | €5,790 | €30 | -€5,760 | -99.5% |
| Suppliers | 440/4 | €5,790 | €30 | -€5,760 | -99.5% |
| Taxes, remuneration and social security | 45 | €14,634 | €21,937 | +€7,303 | +49.9% |
| Taxes | 450/3 | €14,634 | €21,937 | +€7,303 | +49.9% |
| Accrued charges and deferred income | 492/3 | €1,817 | €3,544 | +€1,727 | +95.1% |
| Other operating charges | 640/8 | €154 | €361 | +€206 | +134% |
| Gross operating margin | 9900 | €20,596 | €19,462 | -€1,134 | -5.5% |
| Operating profit (loss) | 9901 | €20,442 | €19,102 | -€1,340 | -6.6% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €339 | €1,600 | +€1,261 | +372% |
| Recurring financial charges | 65 | €339 | €1,600 | +€1,261 | +372% |
| Profit (loss) for the period before taxes | 9903 | €20,103 | €17,679 | -€2,424 | -12.1% |
| Income taxes | 67/77 | €6,816 | €5,888 | -€928 | -13.6% |
| Profit (loss) for the period | 9904 | €13,287 | €11,791 | -€1,496 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,287 | €11,791 | -€1,496 | -11.3% |
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 28 October 2026 via checked.be.