Funky Development: what changed
Funky Development
Largest movements
- Receivables within one year +€17,671
up €17,671 (+49.3%), from €35,839 to €53,510
of which Other amounts receivable: +€22,923
- Cash +€3,361
up €3,361 (+4,175%), from €81 to €3,441
mainly Net result for the year (+€20,925) and Trade debts (+€378)
- Reserves +€20,000
up €20,000 (+41.0%), from €48,802 to €68,802
- Write-downs -€9,421
no longer reported in 2025 (was €9,421)
- Gross operating margin -€8,417
down €8,417 (-23.9%), from €35,162 to €26,745
- Financial income +€6,034
up €6,034 (+8,593%), from €70 to €6,104
of which Non-recurring financial income: +€4,132
- Taxes +€4,446
up €4,446 (+68.4%), from €6,496 to €10,941
- Other operating charges -€380
down €380 (-33.3%), from €1,142 to €762
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,358 | €130,200 | +€20,842 | +19.1% |
| Fixed assets | 21/28 | €73,249 | €73,249 | = | 0.0% |
| Financial fixed assets | 28 | €73,249 | €73,249 | = | 0.0% |
| Current assets | 29/58 | €36,110 | €56,952 | +€20,842 | +57.7% |
| Amounts receivable within one year | 40/41 | €35,839 | €53,510 | +€17,671 | +49.3% |
| Trade receivables | 40 | €15,067 | €9,815 | -€5,252 | -34.9% |
| Other amounts receivable | 41 | €20,772 | €43,695 | +€22,923 | +110% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €81 | €3,441 | +€3,361 | +4,175% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €109,358 | €130,200 | +€20,842 | +19.1% |
| Equity | 10/15 | €101,964 | €122,889 | +€20,925 | +20.5% |
| Contributions | 10/11 | €35,222 | €35,222 | = | 0.0% |
| Reserves | 13 | €48,802 | €68,802 | +€20,000 | +41.0% |
| Distributable reserves | 133 | €48,802 | €68,802 | +€20,000 | +41.0% |
| Profit (loss) carried forward | 14 | €17,940 | €18,865 | +€925 | +5.2% |
| Amounts payable | 17/49 | €7,395 | €7,312 | -€83 | -1.1% |
| Amounts payable within one year | 42/48 | €7,395 | €7,312 | -€83 | -1.1% |
| Financial debts | 43 | €635 | - | -€635 | |
| Other loans | 439 | €635 | - | -€635 | |
| Trade debts | 44 | €485 | €863 | +€378 | +77.8% |
| Suppliers | 440/4 | €485 | €863 | +€378 | +77.8% |
| Taxes, remuneration and social security | 45 | €6,274 | €6,449 | +€175 | +2.8% |
| Taxes | 450/3 | €6,274 | €6,449 | +€175 | +2.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,421 | - | -€9,421 | |
| Other operating charges | 640/8 | €1,142 | €762 | -€380 | -33.3% |
| Gross operating margin | 9900 | €35,162 | €26,745 | -€8,417 | -23.9% |
| Operating profit (loss) | 9901 | €24,600 | €25,983 | +€1,383 | +5.6% |
| Financial income | 75/76B | €70 | €6,104 | +€6,034 | +8,593% |
| Recurring financial income | 75 | €70 | €1,972 | +€1,902 | +2,708% |
| Non-recurring financial income | 76B | - | €4,132 | +€4,132 | |
| Financial charges | 65/66B | €234 | €220 | -€14 | -6.0% |
| Recurring financial charges | 65 | €234 | €220 | -€14 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €24,435 | €31,867 | +€7,431 | +30.4% |
| Income taxes | 67/77 | €6,496 | €10,941 | +€4,446 | +68.4% |
| Profit (loss) for the period | 9904 | €17,940 | €20,925 | +€2,986 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,940 | €20,925 | +€2,986 | +16.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.