Fonda Digital: 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.
Fonda Digital
Largest movements
- Intangible fixed assets +€178,478
new in 2025: €178,478
- Receivables within one year +€90,406
up €90,406 (+14215.6%), from €636 to €91,042
of which Trade receivables: +€91,042
- Cash -€15,055
down €15,055 (-58.3%), from €25,842 to €10,788
mainly Investment in fixed assets (net) (-€187,134) and Receivables within one year (-€90,406)
- Deferred charges and accrued income +€5,244
new in 2025: €5,244
- Other debts +€117,500
new in 2025: €117,500
- Debts after one year +€104,603
new in 2025: €104,603
- Trade debts +€62,393
up €62,393 (+6433.5%), from €970 to €63,363
- Profit (loss) carried forward -€59,828
down €59,828 (-3568.0%), from -€1,677 to -€61,504
- Tax, wage and social debts +€32,142
new in 2025: €32,142
of which Remuneration and social security: +€20,224
- Staff costs +€97,298
new in 2025: €97,298
- Gross operating margin +€48,482
up €48,482, from -€1,063 to €47,418
- Depreciation +€6,375
new in 2025: €6,375
- Financial charges +€3,313
up €3,313 (+4507.4%), from €74 to €3,386
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 | €26,478 | €287,833 | +€261,355 | +987.0% |
| Fixed assets | 21/28 | - | €180,760 | +€180,760 | |
| Intangible fixed assets | 21 | - | €178,478 | +€178,478 | |
| Tangible fixed assets | 22/27 | - | €2,282 | +€2,282 | |
| Furniture and vehicles | 24 | - | €2,282 | +€2,282 | |
| Current assets | 29/58 | €26,478 | €107,074 | +€80,595 | +304.4% |
| Amounts receivable within one year | 40/41 | €636 | €91,042 | +€90,406 | +14215.6% |
| Trade receivables | 40 | - | €91,042 | +€91,042 | |
| Other amounts receivable | 41 | €636 | €0 | -€636 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,842 | €10,788 | -€15,055 | -58.3% |
| Deferred charges and accrued income | 490/1 | - | €5,244 | +€5,244 | |
| Total equity and liabilities | 10/49 | €26,478 | €287,833 | +€261,355 | +987.0% |
| Equity | 10/15 | €25,509 | -€34,319 | -€59,828 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,185 | €7,185 | = | 0.0% |
| Distributable reserves | 133 | €7,185 | €7,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,677 | -€61,504 | -€59,828 | -3568.0% |
| Amounts payable | 17/49 | €970 | €322,152 | +€321,182 | +33118.1% |
| Amounts payable after more than one year | 17 | - | €104,603 | +€104,603 | |
| Other amounts payable | 178/9 | - | €104,603 | +€104,603 | |
| Amounts payable within one year | 42/48 | €970 | €213,005 | +€212,035 | +21863.6% |
| Trade debts | 44 | €970 | €63,363 | +€62,393 | +6433.5% |
| Suppliers | 440/4 | €970 | €63,363 | +€62,393 | +6433.5% |
| Taxes, remuneration and social security | 45 | - | €32,142 | +€32,142 | |
| Taxes | 450/3 | - | €11,919 | +€11,919 | |
| Remuneration and social security | 454/9 | - | €20,224 | +€20,224 | |
| Other amounts payable | 47/48 | - | €117,500 | +€117,500 | |
| Accrued charges and deferred income | 492/3 | - | €4,544 | +€4,544 | |
| Remuneration, social security and pensions | 62 | - | €97,298 | +€97,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,375 | +€6,375 | |
| Other operating charges | 640/8 | €540 | €560 | +€21 | +3.8% |
| Gross operating margin | 9900 | -€1,063 | €47,418 | +€48,482 | |
| Operating profit (loss) | 9901 | -€1,603 | -€56,814 | -€55,211 | -3443.7% |
| Financial income | 75/76B | - | €452 | +€452 | |
| Recurring financial income | 75 | - | €452 | +€452 | |
| Financial charges | 65/66B | €74 | €3,386 | +€3,313 | +4507.4% |
| Recurring financial charges | 65 | €74 | €3,386 | +€3,313 | +4507.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,677 | -€59,749 | -€58,072 | -3463.3% |
| Income taxes | 67/77 | - | €79 | +€79 | |
| Profit (loss) for the period | 9904 | -€1,677 | -€59,828 | -€58,151 | -3468.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,677 | -€59,828 | -€58,151 | -3468.0% |
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.