FONDALEUR: 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.
FONDALEUR
Largest movements
- Cash +€1,614
up €1,614 (+8.1%), from €19,974 to €21,588
mainly Net result for the year (+€1,661) and Tax, wage and social debts (+€391)
- Profit (loss) carried forward +€1,661
up €1,661 (+21.4%), from -€7,746 to -€6,085
- Other debts -€428
down €428 (-5.4%), from €7,964 to €7,537
- Tax, wage and social debts +€391
up €391 (+34.2%), from €1,145 to €1,536
- Taxes +€562
up €562 (+1,690%), from €33 to €595
- Gross operating margin +€322
up €322 (+14.7%), from €2,187 to €2,509
- Depreciation -€184
down €184 (-75.0%), from €246 to €61
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 | €20,035 | €21,588 | +€1,552 | +7.7% |
| Fixed assets | 21/28 | €61 | - | -€61 | |
| Tangible fixed assets | 22/27 | €61 | - | -€61 | |
| Plant, machinery and equipment | 23 | €61 | - | -€61 | |
| Current assets | 29/58 | €19,974 | €21,588 | +€1,614 | +8.1% |
| Cash at bank and in hand | 54/58 | €19,974 | €21,588 | +€1,614 | +8.1% |
| Total equity and liabilities | 10/49 | €20,035 | €21,588 | +€1,552 | +7.7% |
| Equity | 10/15 | €10,854 | €12,515 | +€1,661 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,746 | -€6,085 | +€1,661 | +21.4% |
| Amounts payable | 17/49 | €9,182 | €9,073 | -€109 | -1.2% |
| Amounts payable within one year | 42/48 | €9,182 | €9,073 | -€109 | -1.2% |
| Trade debts | 44 | €72 | - | -€72 | |
| Suppliers | 440/4 | €72 | - | -€72 | |
| Taxes, remuneration and social security | 45 | €1,145 | €1,536 | +€391 | +34.2% |
| Taxes | 450/3 | €1,145 | €1,536 | +€391 | +34.2% |
| Other amounts payable | 47/48 | €7,964 | €7,537 | -€428 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €61 | -€184 | -75.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €2,187 | €2,509 | +€322 | +14.7% |
| Operating profit (loss) | 9901 | €1,823 | €2,328 | +€504 | +27.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €72 | €72 | +€0 | +0.2% |
| Recurring financial charges | 65 | €72 | €72 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | €2,256 | +€505 | +28.8% |
| Income taxes | 67/77 | €33 | €595 | +€562 | +1,690% |
| Profit (loss) for the period | 9904 | €1,718 | €1,661 | -€57 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,718 | €1,661 | -€57 | -3.3% |
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 17 October 2026 via checked.be.