FONDAIR CONCEPT: 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.
FONDAIR CONCEPT
Largest movements
- Cash -€14,799
down €14,799 (-80.7%), from €18,347 to €3,549
mainly Net result for the year (-€10,251) and Trade debts (-€3,035)
- Tangible fixed assets -€1,453
down €1,453 (-59.3%), from €2,451 to €998
- Receivables within one year +€565
up €565 (+11.0%), from €5,128 to €5,694
of which Trade receivables: +€1,635
- Profit (loss) carried forward -€10,251
down €10,251, from €398 to -€9,853
- Trade debts -€3,035
no longer reported in 2025 (was €3,035)
- Tax, wage and social debts -€2,400
no longer reported in 2025 (was €2,400)
- Gross operating margin -€9,071
down €9,071, from €1,583 to -€7,489
- Other operating charges +€993
new in 2025: €993
- Financial charges -€81
down €81 (-20.3%), from €397 to €316
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 | €25,926 | €10,240 | -€15,686 | -60.5% |
| Fixed assets | 21/28 | €2,451 | €998 | -€1,453 | -59.3% |
| Tangible fixed assets | 22/27 | €2,451 | €998 | -€1,453 | -59.3% |
| Plant, machinery and equipment | 23 | €2,451 | €998 | -€1,453 | -59.3% |
| Current assets | 29/58 | €23,475 | €9,242 | -€14,233 | -60.6% |
| Amounts receivable within one year | 40/41 | €5,128 | €5,694 | +€565 | +11.0% |
| Trade receivables | 40 | - | €1,635 | +€1,635 | |
| Other amounts receivable | 41 | €5,128 | €4,058 | -€1,070 | -20.9% |
| Cash at bank and in hand | 54/58 | €18,347 | €3,549 | -€14,799 | -80.7% |
| Total equity and liabilities | 10/49 | €25,926 | €10,240 | -€15,686 | -60.5% |
| Equity | 10/15 | €398 | -€9,853 | -€10,251 | |
| Profit (loss) carried forward | 14 | €398 | -€9,853 | -€10,251 | |
| Amounts payable | 17/49 | €25,529 | €20,094 | -€5,435 | -21.3% |
| Amounts payable within one year | 42/48 | €25,529 | €20,094 | -€5,435 | -21.3% |
| Trade debts | 44 | €3,035 | - | -€3,035 | |
| Suppliers | 440/4 | €3,035 | - | -€3,035 | |
| Taxes, remuneration and social security | 45 | €2,400 | - | -€2,400 | |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €20,094 | €20,094 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €1,453 | = | 0.0% |
| Other operating charges | 640/8 | - | €993 | +€993 | |
| Gross operating margin | 9900 | €1,583 | -€7,489 | -€9,071 | |
| Operating profit (loss) | 9901 | €130 | -€9,935 | -€10,064 | |
| Financial charges | 65/66B | €397 | €316 | -€81 | -20.3% |
| Recurring financial charges | 65 | €397 | €316 | -€81 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€268 | -€10,251 | -€9,984 | -3,731% |
| Profit (loss) for the period | 9904 | -€268 | -€10,251 | -€9,984 | -3,731% |
| Profit (loss) for the period to be appropriated | 9905 | -€268 | -€10,251 | -€9,984 | -3,731% |
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 19 October 2026 via checked.be.