FONS
InactiveInactive; last annual accounts for fiscal year 2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 08-12-2025, 143 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
143 d early
2024
65 d early
2023
64 d early
2022
31 d early
2021
32 d early
2020
36 d early
2019
50 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 60 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today. Usually files around 26 February (4 of the last 5 filed years within 32 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 close30-09-2026 today30-04-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€20,467
2024 · -€16,624
Total assets
€163,562▼ 19.1%
2024 · €202,175
Net result
€37,090▼ 5.5%
2024 · €39,262
Working capital
-€22,180▲ 66.1%
2024 · -€65,485
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€15,916▲ 212%-€9,811€89,503€39,645▼ 55.7%€48,275▲ 21.8%
Net result€19,016▲ 156%-€7,029€92,366€39,262▼ 57.5%€37,090▼ 5.5%
Equity-€141,223▲ 11.9%-€148,252▼ 5.0%-€55,886▲ 62.3%-€16,624▲ 70.3%€20,467
Total assets€127,648▼ 15.1%€122,435▼ 4.1%€150,414▲ 22.9%€202,175▲ 34.4%€163,562▼ 19.1%
Debt€268,871▼ 13.4%€270,687▲ 0.7%€206,300▼ 23.8%€218,799▲ 6.1%€143,095▼ 34.6%
Working capital-€141,223▲ 11.1%-€148,252▼ 5.0%-€55,886▲ 62.3%-€65,485▼ 17.2%-€22,180▲ 66.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 22% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €163,562
Fixed assets
€43,176 ▼ 16.2%
Current assets
€120,385 ▼ 20.1%
Equity and liabilities €163,562
Equity
€20,467
Debt
€143,095
Debt finances 87.5% of the balance-sheet total.
Key figures and ratios
EBITDA
€59,820▲
2024 · €43,829
Cash flow
€48,635▲
2024 · €43,446
Current ratio
0.84▲
2024 · 0.70
Debt to equity
6.99▲
2024 · -13.16
ROE
181.2%
ROA
22.7%▲
2024 · 19.4%
Interest coverage
54.90▲
2024 · 52.32
Debt ≤ 1 year
€142,566▼
2024 · €216,138
Income taxes
€13,266▲
2024 · €2,939
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | €4,184 | €11,545 | ▲ 176% |
| Other operating charges640/8 | - | €569 | €616 | €1,578 | €760 | ▼ 51.8% |
| Gross operating margin9900 | €16,483 | -€9,241 | €90,119 | €45,407 | €60,580 | ▲ 33.4% |
| Operating profit (loss)9901 | €15,916 | -€9,811 | €89,503 | €39,645 | €48,275 | ▲ 21.8% |
| Financial income75/76B | - | €3,346 | €3,542 | €3,394 | €3,171 | ▼ 6.6% |
| Recurring financial income75 | €3,244 | €3,346 | €3,542 | €3,394 | €3,171 | ▼ 6.6% |
| Financial charges65/66B | - | €564 | €679 | €838 | €1,090 | ▲ 30.1% |
| Recurring financial charges65 | €144 | €564 | €679 | €838 | €1,090 | ▲ 30.1% |
| Profit (loss) for the period before taxes9903 | €19,016 | -€7,029 | €92,366 | €42,201 | €50,356 | ▲ 19.3% |
| Income taxes67/77 | - | - | - | €2,939 | €13,266 | ▲ 351% |
| Profit (loss) for the period9904 | €19,016 | -€7,029 | €92,366 | €39,262 | €37,090 | ▼ 5.5% |
| Profit (loss) for the period to be appropriated9905 | €19,016 | -€7,029 | €92,366 | €39,262 | €37,090 | ▼ 5.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €127,648 | €122,435 | €150,414 | €202,175 | €163,562 | ▼ 19.1% |
| Fixed assets21/28 | - | - | - | €51,522 | €43,176 | ▼ 16.2% |
| Tangible fixed assets22/27 | - | - | - | €51,522 | €43,176 | ▼ 16.2% |
| Plant, machinery and equipment23 | - | - | - | - | €2,795 | - |
| Furniture and vehicles24 | - | - | - | €51,522 | €40,381 | ▼ 21.6% |
| Current assets29/58 | €127,648 | €122,435 | €150,414 | €150,653 | €120,385 | ▼ 20.1% |
| Amounts receivable within one year40/41 | €125,686 | €119,244 | €135,389 | €139,977 | €110,242 | ▼ 21.2% |
| Trade receivables40 | - | €2,840 | €22,143 | €25,279 | €24,000 | ▼ 5.1% |
| Other amounts receivable41 | - | €116,404 | €113,246 | €114,698 | €86,241 | ▼ 24.8% |
| Cash at bank and in hand54/58 | €1,924 | €3,125 | €14,913 | €8,488 | €8,519 | ▲ 0.4% |
| Deferred charges and accrued income490/1 | - | €66 | €112 | €2,188 | €1,625 | ▼ 25.7% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €127,648 | €122,435 | €150,414 | €202,175 | €163,562 | ▼ 19.1% |
| Equity10/15 | -€141,223 | -€148,252 | -€55,886 | -€16,624 | €20,467 | ▲ 223% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,867 | ▲ 0.4% |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | €0 | - | - |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | €0 | - | - |
| Distributable reserves133 | - | - | - | €1,860 | €1,867 | ▲ 0.4% |
| Profit (loss) carried forward14 | -€161,683 | -€168,712 | -€76,346 | -€37,084 | €0 | ▲ 100% |
| Amounts payable17/49 | €268,871 | €270,687 | €206,300 | €218,799 | €143,095 | ▼ 34.6% |
| Amounts payable within one year42/48 | €268,871 | €270,687 | €206,300 | €216,138 | €142,566 | ▼ 34.0% |
| Trade debts44 | €0 | €348 | €3,062 | €2,698 | €5,166 | ▲ 91.5% |
| Suppliers440/4 | - | €348 | €3,062 | €2,698 | €5,166 | ▲ 91.5% |
| Taxes, remuneration and social security45 | - | €1,243 | €1,166 | €772 | €383 | ▼ 50.4% |
| Taxes450/3 | - | €1,243 | €1,166 | €772 | €383 | ▼ 50.4% |
| Other amounts payable47/48 | - | €269,097 | €202,072 | €212,669 | €137,017 | ▼ 35.6% |
| Accrued charges and deferred income492/3 | - | - | - | €2,661 | €529 | ▼ 80.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €19,016 | -€7,029 | €92,366 | €39,262 | €37,090 | ▼ 5.5% |
| + Depreciation and write-downs630 | - | - | - | €4,184 | €11,545 | ▲ 176% |
| Operating cash flow (approximation) | €19,016 | -€7,029 | €92,366 | €43,446 | €48,635 | ▲ 11.9% |
| Investment in fixed assets (approximation) | - | - | - | - | -€3,199 | - |
| Change in cash | - | €1,202 | €11,788 | -€6,426 | €31 | ▲ 100% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
29-01
State Gazette act
RestructuringMerger · Accounting effect · Purpose change5 facts ▸
State Gazette act
Restructuring
Merger · Accounting effect · Purpose change5 facts ▸
- Merger, fusie door overneming gelijkgestelde verrichting (geruisloze fusie)
- Accounting effect, 01-10-2025
- Purpose change, Het voorwerp van de overnemende vennootschap wordt gewijzigd door het integraal overnemen van het voorwerp van de overgenomen vennootschap FONS.
- Share exchange, Geen ruilverhouding van toepassing; geen aandelen uitgereikt naar aanleiding van de overname van de overgenomen vennootschap.
- Accounting treatment, 30-09-2025
2025
08-12
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
24-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
26-02
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-09
Financial
Back to profitnet €92,366
Net result €92,366 after one loss-making year.
30-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
29-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
25-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
11-03
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-09
Financial
Back to profitnet €7,464
Net result €7,464 after one loss-making year.
14-03
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
13-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
06-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 9 acts read
About the unread acts
Of the 9 Belgian State Gazette acts we know for this company, 1 has been read. The other 8 have not been read yet: what they contain is neither established nor disproved here.
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Articles of association
Purpose
De vennootschap heeft als voorwerp om, voor eigen rekening en/of voor rekening van derden en/of in deelneming met derden, de volgende handelingen en daden te stellen... [volledig…
Full purpose
De vennootschap heeft als voorwerp om, voor eigen rekening en/of voor rekening van derden en/of in deelneming met derden, de volgende handelingen en daden te stellen... [volledig voorwerp van FONS zoals in de akte]
Structure & network
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionTaken over by:RENOMEL
Public money · subsidies and aid
Flemish government
2022 to 2025 · 4 entries · 1,221 EUR awarded · 1,221 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 153 EUR | 153 EUR |
| 2024 | 1 | 467 EUR | 467 EUR |
| 2023 | 1 | 119 EUR | 119 EUR |
| 2022 | 1 | 482 EUR | 482 EUR |