DE FONTEYN: what changed
DE FONTEYN
Largest movements
- Receivables within one year -€40,275
down €40,275 (-63.4%), from €63,541 to €23,266
of which Trade receivables: -€27,872
- Cash +€18,114
up €18,114 (+68.4%), from €26,487 to €44,602
mainly Receivables within one year (+€40,275) and Net result for the year (+€11,729)
- Stocks and contracts -€2,254
down €2,254 (-54.7%), from €4,120 to €1,866
- Deferred charges and accrued income +€2,173
up €2,173 (+34.5%), from €6,298 to €8,471
- Tangible fixed assets +€2,101
up €2,101 (+21.3%), from €9,866 to €11,967
of which Other tangible fixed assets: +€1,718
- Tax, wage and social debts -€28,941
down €28,941 (-54.4%), from €53,207 to €24,266
of which Taxes: -€14,643
- Profit (loss) carried forward +€11,729
up €11,729 (+39.1%), from -€29,976 to -€18,247
- Short-term financial debts -€6,410
down €6,410 (-27.6%), from €23,237 to €16,827
- Trade debts +€3,667
up €3,667 (+7.8%), from €46,926 to €50,592
- Gross operating margin +€34,553
up €34,553 (+17.6%), from €195,970 to €230,522
- Staff costs +€10,963
up €10,963 (+5.6%), from €195,583 to €206,546
- Taxes -€2,419
down €2,419 (-100.0%), from €2,419 to €0
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 | €115,871 | €95,671 | -€20,200 | -17.4% |
| Fixed assets | 21/28 | €15,366 | €17,467 | +€2,101 | +13.7% |
| Tangible fixed assets | 22/27 | €9,866 | €11,967 | +€2,101 | +21.3% |
| Plant, machinery and equipment | 23 | €9,160 | €9,874 | +€714 | +7.8% |
| Furniture and vehicles | 24 | €706 | €374 | -€332 | -47.0% |
| Other tangible fixed assets | 26 | - | €1,718 | +€1,718 | |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €100,505 | €78,205 | -€22,301 | -22.2% |
| Stocks and contracts in progress | 3 | €4,120 | €1,866 | -€2,254 | -54.7% |
| Stocks | 30/36 | €4,120 | €1,866 | -€2,254 | -54.7% |
| Amounts receivable within one year | 40/41 | €63,541 | €23,266 | -€40,275 | -63.4% |
| Trade receivables | 40 | €34,868 | €6,995 | -€27,872 | -79.9% |
| Other amounts receivable | 41 | €28,674 | €16,271 | -€12,402 | -43.3% |
| Current investments | 50/53 | €59 | €0 | -€59 | -100% |
| Cash at bank and in hand | 54/58 | €26,487 | €44,602 | +€18,114 | +68.4% |
| Deferred charges and accrued income | 490/1 | €6,298 | €8,471 | +€2,173 | +34.5% |
| Total equity and liabilities | 10/49 | €115,871 | €95,671 | -€20,200 | -17.4% |
| Equity | 10/15 | -€9,516 | €2,213 | +€11,729 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,976 | -€18,247 | +€11,729 | +39.1% |
| Amounts payable | 17/49 | €125,388 | €93,458 | -€31,929 | -25.5% |
| Amounts payable within one year | 42/48 | €125,068 | €93,384 | -€31,684 | -25.3% |
| Financial debts | 43 | €23,237 | €16,827 | -€6,410 | -27.6% |
| Credit institutions | 430/8 | €23,237 | €16,827 | -€6,410 | -27.6% |
| Trade debts | 44 | €46,926 | €50,592 | +€3,667 | +7.8% |
| Suppliers | 440/4 | €46,926 | €50,592 | +€3,667 | +7.8% |
| Taxes, remuneration and social security | 45 | €53,207 | €24,266 | -€28,941 | -54.4% |
| Taxes | 450/3 | €16,583 | €1,940 | -€14,643 | -88.3% |
| Remuneration and social security | 454/9 | €36,624 | €22,326 | -€14,298 | -39.0% |
| Other amounts payable | 47/48 | €1,698 | €1,698 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €319 | €74 | -€245 | -76.7% |
| Remuneration, social security and pensions | 62 | €195,583 | €206,546 | +€10,963 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,809 | +€309 | +8.8% |
| Other operating charges | 640/8 | €757 | €2,653 | +€1,896 | +251% |
| Non-recurring operating charges | 66A | €302 | €0 | -€302 | -100% |
| Gross operating margin | 9900 | €195,970 | €230,522 | +€34,553 | +17.6% |
| Operating profit (loss) | 9901 | -€4,172 | €17,514 | +€21,686 | |
| Financial income | 75/76B | €18 | €5 | -€13 | -72.6% |
| Recurring financial income | 75 | €18 | €5 | -€13 | -72.6% |
| Financial charges | 65/66B | €5,877 | €5,790 | -€87 | -1.5% |
| Recurring financial charges | 65 | €5,877 | €5,790 | -€87 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,031 | €11,729 | +€21,760 | |
| Income taxes | 67/77 | €2,419 | €0 | -€2,419 | -100.0% |
| Profit (loss) for the period | 9904 | -€12,451 | €11,729 | +€24,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,451 | €11,729 | +€24,180 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.