FONDU IT: 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.
FONDU IT
Largest movements
- Cash -€15,495
down €15,495 (-30.9%), from €50,176 to €34,681
mainly Contributions, distributions and other (-€23,497) and Other debts (-€23,079)
- Deferred charges and accrued income -€7,920
down €7,920 (-50.0%), from €15,839 to €7,920
- Tangible fixed assets -€6,097
down €6,097 (-7.1%), from €86,203 to €80,106
of which Land and buildings: -€5,985
- Other debts -€23,079
down €23,079 (-37.7%), from €61,266 to €38,187
- Debts after one year -€7,975
down €7,975 (-11.1%), from €71,997 to €64,022
- Trade debts +€2,781
up €2,781 (+389.8%), from €714 to €3,495
- Gross operating margin +€12,433
up €12,433 (+41.9%), from €29,680 to €42,113
- Taxes +€2,482
up €2,482 (+61.2%), from €4,058 to €6,540
- Depreciation +€738
up €738 (+10.4%), from €7,098 to €7,836
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 | €170,555 | €141,976 | -€28,579 | -16.8% |
| Fixed assets | 21/28 | €86,203 | €80,106 | -€6,097 | -7.1% |
| Tangible fixed assets | 22/27 | €86,203 | €80,106 | -€6,097 | -7.1% |
| Land and buildings | 22 | €82,793 | €76,808 | -€5,985 | -7.2% |
| Plant, machinery and equipment | 23 | €2,384 | €1,871 | -€513 | -21.5% |
| Furniture and vehicles | 24 | €1,027 | €1,427 | +€401 | +39.0% |
| Current assets | 29/58 | €84,353 | €61,871 | -€22,482 | -26.7% |
| Amounts receivable within one year | 40/41 | €18,337 | €19,270 | +€933 | +5.1% |
| Trade receivables | 40 | €15,337 | €19,270 | +€3,933 | +25.6% |
| Other amounts receivable | 41 | €3,000 | €0 | -€3,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €50,176 | €34,681 | -€15,495 | -30.9% |
| Deferred charges and accrued income | 490/1 | €15,839 | €7,920 | -€7,920 | -50.0% |
| Total equity and liabilities | 10/49 | €170,555 | €141,976 | -€28,579 | -16.8% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,005 | €123,426 | -€28,579 | -18.8% |
| Amounts payable after more than one year | 17 | €71,997 | €64,022 | -€7,975 | -11.1% |
| Financial debts | 170/4 | €71,997 | €64,022 | -€7,975 | -11.1% |
| Amounts payable within one year | 42/48 | €80,009 | €59,404 | -€20,604 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €7,805 | €7,975 | +€169 | +2.2% |
| Trade debts | 44 | €714 | €3,495 | +€2,781 | +389.8% |
| Suppliers | 440/4 | €714 | €3,495 | +€2,781 | +389.8% |
| Taxes, remuneration and social security | 45 | €10,224 | €9,748 | -€476 | -4.7% |
| Taxes | 450/3 | €10,224 | €9,748 | -€476 | -4.7% |
| Other amounts payable | 47/48 | €61,266 | €38,187 | -€23,079 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €7,836 | +€738 | +10.4% |
| Other operating charges | 640/8 | €1,348 | €1,377 | +€29 | +2.1% |
| Gross operating margin | 9900 | €29,680 | €42,113 | +€12,433 | +41.9% |
| Operating profit (loss) | 9901 | €21,234 | €32,901 | +€11,666 | +54.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €3,230 | €2,863 | -€367 | -11.4% |
| Recurring financial charges | 65 | €3,230 | €2,863 | -€367 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €18,004 | €30,038 | +€12,033 | +66.8% |
| Income taxes | 67/77 | €4,058 | €6,540 | +€2,482 | +61.2% |
| Profit (loss) for the period | 9904 | €13,946 | €23,497 | +€9,551 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,946 | €23,497 | +€9,551 | +68.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.