Fondrie: 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.
Fondrie
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-11.1%), from €45,027 to €40,027
- Cash +€4,802
up €4,802 (+114.9%), from €4,179 to €8,981
mainly Depreciation (+€5,432) and Net result for the year (+€3,598)
- Tangible fixed assets +€2,638
new in 2025: €2,638
- Receivables within one year +€2,619
up €2,619 (+89.4%), from €2,929 to €5,547
of which Trade receivables: +€1,685
- Stocks and contracts -€2,523
down €2,523 (-31.3%), from €8,051 to €5,528
- Reserves +€3,598
up €3,598 (+3164.6%), from €114 to €3,712
- Tax, wage and social debts -€1,442
down €1,442 (-36.8%), from €3,921 to €2,479
of which Remuneration and social security: -€1,071
- Staff costs -€17,633
down €17,633 (-41.3%), from €42,720 to €25,087
- Gross operating margin -€13,383
down €13,383 (-26.5%), from €50,441 to €37,058
- Other operating charges -€1,039
down €1,039 (-40.4%), from €2,570 to €1,530
- Taxes +€715
up €715 (+625.8%), from €114 to €829
- Financial income -€641
down €641 (-83.4%), from €768 to €127
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 | €62,310 | €64,358 | +€2,048 | +3.3% |
| Fixed assets | 21/28 | €45,993 | €43,631 | -€2,362 | -5.1% |
| Intangible fixed assets | 21 | €45,027 | €40,027 | -€5,000 | -11.1% |
| Tangible fixed assets | 22/27 | - | €2,638 | +€2,638 | |
| Furniture and vehicles | 24 | - | €2,638 | +€2,638 | |
| Financial fixed assets | 28 | €966 | €966 | = | 0.0% |
| Current assets | 29/58 | €16,316 | €20,727 | +€4,411 | +27.0% |
| Stocks and contracts in progress | 3 | €8,051 | €5,528 | -€2,523 | -31.3% |
| Stocks | 30/36 | €8,051 | €5,528 | -€2,523 | -31.3% |
| Amounts receivable within one year | 40/41 | €2,929 | €5,547 | +€2,619 | +89.4% |
| Trade receivables | 40 | €158 | €1,843 | +€1,685 | +1064.1% |
| Other amounts receivable | 41 | €2,770 | €3,704 | +€934 | +33.7% |
| Cash at bank and in hand | 54/58 | €4,179 | €8,981 | +€4,802 | +114.9% |
| Deferred charges and accrued income | 490/1 | €1,157 | €670 | -€488 | -42.1% |
| Total equity and liabilities | 10/49 | €62,310 | €64,358 | +€2,048 | +3.3% |
| Equity | 10/15 | €3,114 | €6,712 | +€3,598 | +115.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114 | €3,712 | +€3,598 | +3164.6% |
| Distributable reserves | 133 | €114 | €3,712 | +€3,598 | +3164.6% |
| Amounts payable | 17/49 | €59,196 | €57,647 | -€1,549 | -2.6% |
| Amounts payable within one year | 42/48 | €59,196 | €57,647 | -€1,549 | -2.6% |
| Trade debts | 44 | €2,964 | €2,857 | -€107 | -3.6% |
| Suppliers | 440/4 | €2,964 | €2,857 | -€107 | -3.6% |
| Taxes, remuneration and social security | 45 | €3,921 | €2,479 | -€1,442 | -36.8% |
| Taxes | 450/3 | €2,309 | €1,938 | -€371 | -16.1% |
| Remuneration and social security | 454/9 | €1,612 | €541 | -€1,071 | -66.5% |
| Other amounts payable | 47/48 | €52,310 | €52,310 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €42,720 | €25,087 | -€17,633 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,973 | €5,432 | +€460 | +9.2% |
| Other operating charges | 640/8 | €2,570 | €1,530 | -€1,039 | -40.4% |
| Gross operating margin | 9900 | €50,441 | €37,058 | -€13,383 | -26.5% |
| Operating profit (loss) | 9901 | €178 | €5,008 | +€4,830 | +2708.9% |
| Financial income | 75/76B | €768 | €127 | -€641 | -83.4% |
| Recurring financial income | 75 | €768 | €127 | -€641 | -83.4% |
| Financial charges | 65/66B | €718 | €708 | -€10 | -1.4% |
| Recurring financial charges | 65 | €718 | €708 | -€10 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €228 | €4,427 | +€4,199 | +1842.4% |
| Income taxes | 67/77 | €114 | €829 | +€715 | +625.8% |
| Profit (loss) for the period | 9904 | €114 | €3,598 | +€3,484 | +3064.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €3,598 | +€3,484 | +3064.6% |
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 6 October 2026 via checked.be.