FONBER: what changed
Two fiscal 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.
FONBER
Largest movements
- Receivables within one year -€4,000
no longer reported in 2025 (was €4,000)
- Cash +€2,573
up €2,573 (+8.3%), from €31,168 to €33,741
mainly Receivables within one year (+€4,000)
- Profit (loss) carried forward -€1,427
down €1,427 (-46.0%), from -€3,100 to -€4,527
- Gross operating margin +€1,434
up €1,434 (+62.2%), from -€2,304 to -€870
- Financial charges +€222
up €222 (+989.8%), from €22 to €244
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.
Cash bridge derived
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 | €77,000 | €75,573 | -€1,427 | -1.9% |
| Fixed assets | 21/28 | €41,832 | €41,832 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,832 | €41,832 | = | 0.0% |
| Land and buildings | 22 | €41,832 | €41,832 | = | 0.0% |
| Current assets | 29/58 | €35,168 | €33,741 | -€1,427 | -4.1% |
| Amounts receivable within one year | 40/41 | €4,000 | - | -€4,000 | |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | €31,168 | €33,741 | +€2,573 | +8.3% |
| Total equity and liabilities | 10/49 | €77,000 | €75,573 | -€1,427 | -1.9% |
| Equity | 10/15 | €77,000 | €75,573 | -€1,427 | -1.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €5,100 | €5,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,100 | €5,100 | = | 0.0% |
| Legal reserve | 130 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,100 | -€4,527 | -€1,427 | -46.0% |
| Other operating charges | 640/8 | €437 | €459 | +€21 | +4.9% |
| Gross operating margin | 9900 | -€2,304 | -€870 | +€1,434 | +62.2% |
| Operating profit (loss) | 9901 | -€2,742 | -€1,329 | +€1,413 | +51.5% |
| Financial income | 75/76B | €150 | €145 | -€5 | -3.0% |
| Recurring financial income | 75 | €150 | €145 | -€5 | -3.0% |
| Financial charges | 65/66B | €22 | €244 | +€222 | +989.8% |
| Recurring financial charges | 65 | €22 | €244 | +€222 | +989.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | -€1,427 | +€1,187 | +45.4% |
| Profit (loss) for the period | 9904 | -€2,614 | -€1,427 | +€1,187 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,614 | -€1,427 | +€1,187 | +45.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.