FONIFIX: 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.
FONIFIX
Largest movements
- Cash -€46,928
down €46,928 (-35.2%), from €133,303 to €86,374
mainly Other debts (-€151,472) and Trade debts (-€18,871)
- Current investments -€45,066
down €45,066 (-69.2%), from €65,158 to €20,092
- Receivables within one year -€32,077
down €32,077 (-82.2%), from €39,042 to €6,966
of which Other amounts receivable: -€32,030
- Tangible fixed assets -€21,127
down €21,127 (-57.2%), from €36,923 to €15,796
of which Furniture and vehicles: -€13,835
- Other debts -€151,472
down €151,472 (-93.2%), from €162,594 to €11,122
- Reserves +€35,303
up €35,303 (+211.7%), from €16,677 to €51,980
of which Distributable reserves: +€35,303
- Trade debts -€18,871
down €18,871 (-63.7%), from €29,623 to €10,752
- Tax, wage and social debts -€8,503
down €8,503 (-17.8%), from €47,636 to €39,133
of which Remuneration and social security: -€7,967
- Gross operating margin -€69,429
down €69,429 (-33.2%), from €209,270 to €139,841
- Taxes -€14,968
down €14,968 (-58.4%), from €25,650 to €10,682
- Financial charges -€12,272
down €12,272, from €3,749 to -€8,523
- Financial income +€8,172
up €8,172 (+1952.5%), from €419 to €8,590
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 | €294,158 | €150,359 | -€143,799 | -48.9% |
| Fixed assets | 21/28 | €44,773 | €23,646 | -€21,127 | -47.2% |
| Tangible fixed assets | 22/27 | €36,923 | €15,796 | -€21,127 | -57.2% |
| Furniture and vehicles | 24 | €14,669 | €834 | -€13,835 | -94.3% |
| Other tangible fixed assets | 26 | €22,254 | €14,962 | -€7,292 | -32.8% |
| Financial fixed assets | 28 | €7,850 | €7,850 | = | 0.0% |
| Current assets | 29/58 | €249,385 | €126,713 | -€122,672 | -49.2% |
| Stocks and contracts in progress | 3 | €10,142 | €11,433 | +€1,291 | +12.7% |
| Stocks | 30/36 | €10,142 | €11,433 | +€1,291 | +12.7% |
| Amounts receivable within one year | 40/41 | €39,042 | €6,966 | -€32,077 | -82.2% |
| Trade receivables | 40 | €1,363 | €1,317 | -€46 | -3.4% |
| Other amounts receivable | 41 | €37,679 | €5,648 | -€32,030 | -85.0% |
| Current investments | 50/53 | €65,158 | €20,092 | -€45,066 | -69.2% |
| Cash at bank and in hand | 54/58 | €133,303 | €86,374 | -€46,928 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,740 | €1,848 | +€109 | +6.2% |
| Total equity and liabilities | 10/49 | €294,158 | €150,359 | -€143,799 | -48.9% |
| Equity | 10/15 | €50,462 | €85,765 | +€35,303 | +70.0% |
| Contributions | 10/11 | €33,785 | €33,785 | = | 0.0% |
| Reserves | 13 | €16,677 | €51,980 | +€35,303 | +211.7% |
| Non-distributable reserves | 130/1 | €3,379 | €3,379 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,379 | €3,379 | = | 0.0% |
| Distributable reserves | 133 | €13,298 | €48,601 | +€35,303 | +265.5% |
| Amounts payable | 17/49 | €243,696 | €64,594 | -€179,102 | -73.5% |
| Amounts payable within one year | 42/48 | €243,696 | €64,016 | -€179,680 | -73.7% |
| Financial debts | 43 | €3,844 | €3,010 | -€835 | -21.7% |
| Credit institutions | 430/8 | €3,844 | €3,010 | -€835 | -21.7% |
| Trade debts | 44 | €29,623 | €10,752 | -€18,871 | -63.7% |
| Suppliers | 440/4 | €29,623 | €10,752 | -€18,871 | -63.7% |
| Taxes, remuneration and social security | 45 | €47,636 | €39,133 | -€8,503 | -17.8% |
| Taxes | 450/3 | €28,977 | €28,442 | -€536 | -1.8% |
| Remuneration and social security | 454/9 | €18,658 | €10,691 | -€7,967 | -42.7% |
| Other amounts payable | 47/48 | €162,594 | €11,122 | -€151,472 | -93.2% |
| Accrued charges and deferred income | 492/3 | - | €578 | +€578 | |
| Remuneration, social security and pensions | 62 | €83,329 | €82,590 | -€739 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,127 | €21,127 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,003 | €4,777 | -€226 | -4.5% |
| Gross operating margin | 9900 | €209,270 | €139,841 | -€69,429 | -33.2% |
| Operating profit (loss) | 9901 | €99,811 | €31,347 | -€68,464 | -68.6% |
| Financial income | 75/76B | €419 | €8,590 | +€8,172 | +1952.5% |
| Recurring financial income | 75 | €419 | €8,590 | +€8,172 | +1952.5% |
| Financial charges | 65/66B | €3,749 | -€8,523 | -€12,272 | |
| Recurring financial charges | 65 | €3,749 | -€8,523 | -€12,272 | |
| Profit (loss) for the period before taxes | 9903 | €96,480 | €48,460 | -€48,020 | -49.8% |
| Income taxes | 67/77 | €25,650 | €10,682 | -€14,968 | -58.4% |
| Profit (loss) for the period | 9904 | €70,830 | €37,778 | -€33,052 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,830 | €37,778 | -€33,052 | -46.7% |
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 5 October 2026 via checked.be.