FONCIUM: 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.
FONCIUM
Largest movements
- Stocks and contracts +€409,489
new in 2025: €409,489
- Cash +€122,715
up €122,715 (+246.6%), from €49,770 to €172,484
mainly Other debts (+€415,168) and Receivables within one year (+€65,891)
- Receivables within one year -€65,891
down €65,891 (-25.4%), from €259,061 to €193,170
of which Trade receivables: -€48,984
- Tangible fixed assets -€23,172
down €23,172 (-10.8%), from €213,905 to €190,732
of which Land and buildings: -€16,423
- Other debts +€415,168
up €415,168 (+19774.6%), from €2,100 to €417,267
- Tax, wage and social debts +€17,763
up €17,763 (+400.9%), from €4,431 to €22,194
of which Taxes: +€17,763
- Trade debts -€17,024
down €17,024 (-10.4%), from €163,369 to €146,345
- Profit (loss) carried forward +€16,580
new in 2025: €16,580
- Current portion of long-term debt +€12,434
up €12,434 (+46.2%), from €26,940 to €39,374
- Gross operating margin +€17,685
up €17,685 (+30.2%), from €58,520 to €76,204
- Taxes +€10,282
up €10,282 (+171.6%), from €5,994 to €16,276
- Depreciation +€3,624
up €3,624 (+15.0%), from €24,090 to €27,714
- Financial charges -€1,790
down €1,790 (-13.5%), from €13,287 to €11,497
- Other operating charges -€1,095
down €1,095 (-58.1%), from €1,885 to €790
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 | €522,860 | €966,000 | +€443,140 | +84.8% |
| Fixed assets | 21/28 | €214,030 | €190,857 | -€23,172 | -10.8% |
| Tangible fixed assets | 22/27 | €213,905 | €190,732 | -€23,172 | -10.8% |
| Land and buildings | 22 | €176,549 | €160,126 | -€16,423 | -9.3% |
| Furniture and vehicles | 24 | €2,730 | €5,893 | +€3,163 | +115.9% |
| Leasing and similar rights | 25 | €34,625 | €24,713 | -€9,912 | -28.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €308,830 | €775,143 | +€466,312 | +151.0% |
| Stocks and contracts in progress | 3 | - | €409,489 | +€409,489 | |
| Stocks | 30/36 | - | €409,489 | +€409,489 | |
| Amounts receivable within one year | 40/41 | €259,061 | €193,170 | -€65,891 | -25.4% |
| Trade receivables | 40 | €203,840 | €154,856 | -€48,984 | -24.0% |
| Other amounts receivable | 41 | €55,221 | €38,314 | -€16,907 | -30.6% |
| Cash at bank and in hand | 54/58 | €49,770 | €172,484 | +€122,715 | +246.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €522,860 | €966,000 | +€443,140 | +84.8% |
| Equity | 10/15 | €133,276 | €153,226 | +€19,949 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,076 | €130,446 | +€3,369 | +2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,216 | €128,586 | +€3,369 | +2.7% |
| Profit (loss) carried forward | 14 | - | €16,580 | +€16,580 | |
| Amounts payable | 17/49 | €389,583 | €812,774 | +€423,191 | +108.6% |
| Amounts payable after more than one year | 17 | €192,306 | €185,395 | -€6,910 | -3.6% |
| Financial debts | 170/4 | €192,306 | €185,395 | -€6,910 | -3.6% |
| Amounts payable within one year | 42/48 | €197,278 | €627,379 | +€430,101 | +218.0% |
| Current portion of amounts payable after more than one year | 42 | €26,940 | €39,374 | +€12,434 | +46.2% |
| Financial debts | 43 | €438 | €2,198 | +€1,760 | +401.9% |
| Credit institutions | 430/8 | €438 | €2,198 | +€1,760 | +401.9% |
| Trade debts | 44 | €163,369 | €146,345 | -€17,024 | -10.4% |
| Suppliers | 440/4 | €163,369 | €146,345 | -€17,024 | -10.4% |
| Taxes, remuneration and social security | 45 | €4,431 | €22,194 | +€17,763 | +400.9% |
| Taxes | 450/3 | €4,125 | €21,888 | +€17,763 | +430.6% |
| Remuneration and social security | 454/9 | €306 | €306 | = | 0.0% |
| Other amounts payable | 47/48 | €2,100 | €417,267 | +€415,168 | +19774.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,090 | €27,714 | +€3,624 | +15.0% |
| Other operating charges | 640/8 | €1,885 | €790 | -€1,095 | -58.1% |
| Gross operating margin | 9900 | €58,520 | €76,204 | +€17,685 | +30.2% |
| Operating profit (loss) | 9901 | €32,545 | €47,700 | +€15,155 | +46.6% |
| Financial income | 75/76B | €33 | €23 | -€10 | -30.7% |
| Recurring financial income | 75 | €33 | €23 | -€10 | -30.7% |
| Financial charges | 65/66B | €13,287 | €11,497 | -€1,790 | -13.5% |
| Recurring financial charges | 65 | €13,287 | €11,497 | -€1,790 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €19,291 | €36,226 | +€16,935 | +87.8% |
| Income taxes | 67/77 | €5,994 | €16,276 | +€10,282 | +171.6% |
| Profit (loss) for the period | 9904 | €13,297 | €19,949 | +€6,652 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,297 | €19,949 | +€6,652 | +50.0% |
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 1 October 2026 via checked.be.