DE FONTEIN: 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.
DE FONTEIN
Largest movements
- Cash -€91,788
down €91,788 (-61.4%), from €149,424 to €57,636
mainly Other debts (-€57,943) and Contributions, distributions and other (-€42,132)
- Tangible fixed assets -€14,989
down €14,989 (-3.0%), from €508,064 to €493,075
- Other debts -€57,943
down €57,943 (-82.6%), from €70,156 to €12,212
- Debts after one year -€26,260
down €26,260 (-38.2%), from €68,779 to €42,519
- Tax, wage and social debts -€16,712
down €16,712 (-100%), from €16,712 to €0
- Reserves -€6,976
down €6,976 (-2.0%), from €353,981 to €347,006
of which Distributable reserves: -€6,976
- Gross operating margin -€20,320
down €20,320 (-19.7%), from €103,204 to €82,884
- Taxes -€7,200
down €7,200 (-30.5%), from €23,634 to €16,433
- Other operating charges +€3,954
up €3,954 (+41.4%), from €9,543 to €13,497
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 | €659,389 | €554,278 | -€105,111 | -15.9% |
| Fixed assets | 21/28 | €508,064 | €493,075 | -€14,989 | -3.0% |
| Tangible fixed assets | 22/27 | €508,064 | €493,075 | -€14,989 | -3.0% |
| Land and buildings | 22 | €508,064 | €493,075 | -€14,989 | -3.0% |
| Current assets | 29/58 | €151,325 | €61,202 | -€90,122 | -59.6% |
| Amounts receivable within one year | 40/41 | €1,901 | €3,567 | +€1,666 | +87.6% |
| Trade receivables | 40 | €1,901 | €0 | -€1,901 | -100% |
| Other amounts receivable | 41 | - | €3,567 | +€3,567 | |
| Cash at bank and in hand | 54/58 | €149,424 | €57,636 | -€91,788 | -61.4% |
| Total equity and liabilities | 10/49 | €659,389 | €554,278 | -€105,111 | -15.9% |
| Equity | 10/15 | €477,931 | €470,956 | -€6,976 | -1.5% |
| Contributions | 10/11 | €123,950 | €123,950 | = | 0.0% |
| Capital | 10 | €123,950 | €123,950 | = | 0.0% |
| Issued capital | 100 | €123,950 | €123,950 | = | 0.0% |
| Reserves | 13 | €353,981 | €347,006 | -€6,976 | -2.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €341,586 | €334,611 | -€6,976 | -2.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €181,458 | €83,322 | -€98,135 | -54.1% |
| Amounts payable after more than one year | 17 | €68,779 | €42,519 | -€26,260 | -38.2% |
| Financial debts | 170/4 | €68,779 | €42,519 | -€26,260 | -38.2% |
| Amounts payable within one year | 42/48 | €112,678 | €38,473 | -€74,206 | -65.9% |
| Current portion of amounts payable after more than one year | 42 | €25,810 | €26,260 | +€450 | +1.7% |
| Taxes, remuneration and social security | 45 | €16,712 | €0 | -€16,712 | -100% |
| Taxes | 450/3 | €16,712 | €0 | -€16,712 | -100% |
| Other amounts payable | 47/48 | €70,156 | €12,212 | -€57,943 | -82.6% |
| Accrued charges and deferred income | 492/3 | - | €2,331 | +€2,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,829 | €14,989 | -€840 | -5.3% |
| Other operating charges | 640/8 | €9,543 | €13,497 | +€3,954 | +41.4% |
| Gross operating margin | 9900 | €103,204 | €82,884 | -€20,320 | -19.7% |
| Operating profit (loss) | 9901 | €77,832 | €54,398 | -€23,434 | -30.1% |
| Financial income | 75/76B | €315 | €167 | -€148 | -47.0% |
| Recurring financial income | 75 | €315 | €167 | -€148 | -47.0% |
| Financial charges | 65/66B | €3,949 | €2,976 | -€974 | -24.7% |
| Recurring financial charges | 65 | €3,949 | €2,976 | -€974 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €74,198 | €51,590 | -€22,608 | -30.5% |
| Income taxes | 67/77 | €23,634 | €16,433 | -€7,200 | -30.5% |
| Profit (loss) for the period | 9904 | €50,565 | €35,156 | -€15,408 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,565 | €35,156 | -€15,408 | -30.5% |
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 16 October 2026 via checked.be.