CINQ FONTAINE: 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.
CINQ FONTAINE
Largest movements
- Cash +€6,015
up €6,015 (+26.9%), from €22,326 to €28,341
mainly Net result for the year (+€4,447) and Trade debts (+€3,160)
- Tangible fixed assets -€1,715
no longer reported in 2025 (was €1,715)
- Stocks and contracts -€946
down €946 (-49.1%), from €1,927 to €981
- Trade debts +€3,160
up €3,160 (+199%), from €1,588 to €4,748
- Profit (loss) carried forward +€527
up €527 (+4.1%), from €12,706 to €13,233
- Tax, wage and social debts -€446
no longer reported in 2025 (was €446)
- Other debts +€320
up €320 (+8.9%), from €3,600 to €3,920
- Gross operating margin -€763
down €763 (-9.0%), from €8,510 to €7,747
- Taxes -€179
down €179 (-10.8%), from €1,661 to €1,482
- Depreciation -€136
down €136 (-7.3%), from €1,851 to €1,715
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 | €26,400 | €29,961 | +€3,561 | +13.5% |
| Fixed assets | 21/28 | €1,715 | - | -€1,715 | |
| Tangible fixed assets | 22/27 | €1,715 | - | -€1,715 | |
| Plant, machinery and equipment | 23 | €1,715 | - | -€1,715 | |
| Current assets | 29/58 | €24,685 | €29,961 | +€5,276 | +21.4% |
| Stocks and contracts in progress | 3 | €1,927 | €981 | -€946 | -49.1% |
| Stocks | 30/36 | €1,927 | €981 | -€946 | -49.1% |
| Amounts receivable within one year | 40/41 | €432 | €639 | +€207 | +47.9% |
| Trade receivables | 40 | €219 | €335 | +€116 | +53.0% |
| Other amounts receivable | 41 | €213 | €304 | +€91 | +42.7% |
| Cash at bank and in hand | 54/58 | €22,326 | €28,341 | +€6,015 | +26.9% |
| Total equity and liabilities | 10/49 | €26,400 | €29,961 | +€3,561 | +13.5% |
| Equity | 10/15 | €20,766 | €21,293 | +€527 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,706 | €13,233 | +€527 | +4.1% |
| Amounts payable | 17/49 | €5,634 | €8,668 | +€3,034 | +53.9% |
| Amounts payable within one year | 42/48 | €5,634 | €8,668 | +€3,034 | +53.9% |
| Trade debts | 44 | €1,588 | €4,748 | +€3,160 | +199% |
| Suppliers | 440/4 | €1,588 | €4,748 | +€3,160 | +199% |
| Taxes, remuneration and social security | 45 | €446 | - | -€446 | |
| Taxes | 450/3 | €446 | - | -€446 | |
| Other amounts payable | 47/48 | €3,600 | €3,920 | +€320 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €1,715 | -€136 | -7.3% |
| Gross operating margin | 9900 | €8,510 | €7,747 | -€763 | -9.0% |
| Operating profit (loss) | 9901 | €6,659 | €6,032 | -€627 | -9.4% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Non-recurring financial income | 76B | - | €21 | +€21 | |
| Financial charges | 65/66B | €122 | €124 | +€2 | +1.6% |
| Recurring financial charges | 65 | €122 | €124 | +€2 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €6,537 | €5,929 | -€608 | -9.3% |
| Income taxes | 67/77 | €1,661 | €1,482 | -€179 | -10.8% |
| Profit (loss) for the period | 9904 | €4,876 | €4,447 | -€429 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,876 | €4,447 | -€429 | -8.8% |
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 30 October 2026 via checked.be.