3 FONTAINES: 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.
3 FONTAINES
Largest movements
- Cash +€40,504
up €40,504 (+11.2%), from €360,147 to €400,651
mainly Net result for the year (+€29,104) and Depreciation (+€21,347)
- Reserves +€27,904
up €27,904 (+7.5%), from €373,967 to €401,871
of which Distributable reserves: +€27,904
- Gross operating margin +€11,068
up €11,068 (+12.6%), from €88,145 to €99,214
- Financial income +€8,920
up €8,920 (+253%), from €3,532 to €12,451
- Taxes +€3,180
up €3,180 (+35.4%), from €8,980 to €12,160
- Provisions +€2,100
no longer reported in 2025 (was -€2,100)
- Staff costs +€2,083
up €2,083 (+5.3%), from €39,532 to €41,615
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 | €823,936 | €865,789 | +€41,853 | +5.1% |
| Fixed assets | 21/28 | €63,068 | €68,620 | +€5,553 | +8.8% |
| Tangible fixed assets | 22/27 | €62,943 | €68,495 | +€5,553 | +8.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €54,987 | €61,870 | +€6,883 | +12.5% |
| Other tangible fixed assets | 26 | €7,956 | €6,625 | -€1,330 | -16.7% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €760,868 | €797,169 | +€36,301 | +4.8% |
| Stocks and contracts in progress | 3 | €23,448 | €21,576 | -€1,872 | -8.0% |
| Stocks | 30/36 | €23,448 | €21,576 | -€1,872 | -8.0% |
| Amounts receivable within one year | 40/41 | €23,676 | €21,839 | -€1,837 | -7.8% |
| Trade receivables | 40 | €17,938 | €21,652 | +€3,714 | +20.7% |
| Other amounts receivable | 41 | €5,738 | €187 | -€5,550 | -96.7% |
| Current investments | 50/53 | €345,000 | €345,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €360,147 | €400,651 | +€40,504 | +11.2% |
| Deferred charges and accrued income | 490/1 | €8,597 | €8,103 | -€494 | -5.7% |
| Total equity and liabilities | 10/49 | €823,936 | €865,789 | +€41,853 | +5.1% |
| Equity | 10/15 | €723,574 | €751,478 | +€27,904 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €373,967 | €401,871 | +€27,904 | +7.5% |
| Tax-exempt reserves | 132 | €6,387 | €6,387 | = | 0.0% |
| Distributable reserves | 133 | €367,579 | €395,484 | +€27,904 | +7.6% |
| Profit (loss) carried forward | 14 | €331,015 | €331,015 | = | 0.0% |
| Amounts payable | 17/49 | €100,362 | €114,312 | +€13,949 | +13.9% |
| Amounts payable within one year | 42/48 | €92,383 | €104,153 | +€11,770 | +12.7% |
| Trade debts | 44 | €17,616 | €21,156 | +€3,540 | +20.1% |
| Suppliers | 440/4 | €17,616 | €21,156 | +€3,540 | +20.1% |
| Taxes, remuneration and social security | 45 | €13,384 | €18,610 | +€5,226 | +39.0% |
| Taxes | 450/3 | €1,339 | €5,802 | +€4,462 | +333% |
| Remuneration and social security | 454/9 | €12,045 | €12,809 | +€764 | +6.3% |
| Other amounts payable | 47/48 | €61,383 | €64,387 | +€3,004 | +4.9% |
| Accrued charges and deferred income | 492/3 | €7,979 | €10,159 | +€2,180 | +27.3% |
| Remuneration, social security and pensions | 62 | €39,532 | €41,615 | +€2,083 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,274 | €21,347 | +€2,073 | +10.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,100 | - | +€2,100 | |
| Other operating charges | 640/8 | €3,780 | €2,228 | -€1,552 | -41.1% |
| Gross operating margin | 9900 | €88,145 | €99,214 | +€11,068 | +12.6% |
| Operating profit (loss) | 9901 | €27,658 | €34,023 | +€6,365 | +23.0% |
| Financial income | 75/76B | €3,532 | €12,451 | +€8,920 | +253% |
| Recurring financial income | 75 | €3,532 | €12,451 | +€8,920 | +253% |
| Financial charges | 65/66B | €3,646 | €5,211 | +€1,564 | +42.9% |
| Recurring financial charges | 65 | €3,646 | €5,211 | +€1,564 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €27,544 | €41,264 | +€13,720 | +49.8% |
| Income taxes | 67/77 | €8,980 | €12,160 | +€3,180 | +35.4% |
| Profit (loss) for the period | 9904 | €18,564 | €29,104 | +€10,540 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,564 | €29,104 | +€10,540 | +56.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.