FONK’S BACKWAREN – METZ: what changed
FONK’S BACKWAREN – METZ
Largest movements
- Cash +€7,438
up €7,438 (+228%), from €3,264 to €10,701
mainly Other debts (+€24,201) and Net result for the year (+€8,211)
- Deferred charges and accrued income -€6,641
no longer reported in 2025 (was €6,641)
- Profit (loss) carried forward +€34,361
up €34,361 (+5.5%), from -€627,174 to -€592,813
- Trade debts -€29,616
down €29,616 (-99.4%), from €29,793 to €177
- Reserves -€26,150
down €26,150 (-11.2%), from €233,547 to €207,397
of which Tax-exempt reserves: -€26,150
- Other debts +€24,201
up €24,201 (+5.9%), from €410,980 to €435,181
- Provisions -€2,500
no longer reported in 2025 (was €2,500)
- Other operating charges -€53,290
down €53,290 (-98.2%), from €54,249 to €960
- Gross operating margin +€5,720
up €5,720 (+692%), from €827 to €6,547
- Provisions -€2,500
down €2,500, from €0 to -€2,500
- Financial income +€318
new in 2025: €318
- Financial charges -€307
down €307 (-61.2%), from €502 to €195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,646 | €111,942 | +€296 | +0.3% |
| Fixed assets | 21/28 | €101,240 | €101,240 | = | 0.0% |
| Tangible fixed assets | 22/27 | €101,240 | €101,240 | = | 0.0% |
| Land and buildings | 22 | €101,240 | €101,240 | = | 0.0% |
| Current assets | 29/58 | €10,405 | €10,701 | +€296 | +2.8% |
| Amounts receivable within one year | 40/41 | €500 | - | -€500 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €3,264 | €10,701 | +€7,438 | +228% |
| Deferred charges and accrued income | 490/1 | €6,641 | - | -€6,641 | |
| Total equity and liabilities | 10/49 | €111,646 | €111,942 | +€296 | +0.3% |
| Equity | 10/15 | -€331,627 | -€323,416 | +€8,211 | +2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €233,547 | €207,397 | -€26,150 | -11.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €69,151 | €43,001 | -€26,150 | -37.8% |
| Distributable reserves | 133 | €158,196 | €158,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€627,174 | -€592,813 | +€34,361 | +5.5% |
| Provisions and deferred taxes | 16 | €2,500 | - | -€2,500 | |
| Provisions for liabilities and charges | 160/5 | €2,500 | - | -€2,500 | |
| Other liabilities and charges | 164/5 | €2,500 | - | -€2,500 | |
| Amounts payable | 17/49 | €440,773 | €435,358 | -€5,414 | -1.2% |
| Amounts payable within one year | 42/48 | €440,773 | €435,358 | -€5,414 | -1.2% |
| Trade debts | 44 | €29,793 | €177 | -€29,616 | -99.4% |
| Suppliers | 440/4 | €29,793 | €177 | -€29,616 | -99.4% |
| Other amounts payable | 47/48 | €410,980 | €435,181 | +€24,201 | +5.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€2,500 | -€2,500 | |
| Other operating charges | 640/8 | €54,249 | €960 | -€53,290 | -98.2% |
| Non-recurring operating charges | 66A | €1,113 | - | -€1,113 | |
| Gross operating margin | 9900 | €827 | €6,547 | +€5,720 | +692% |
| Operating profit (loss) | 9901 | -€54,536 | €8,087 | +€62,623 | |
| Financial income | 75/76B | - | €318 | +€318 | |
| Recurring financial income | 75 | - | €318 | +€318 | |
| Financial charges | 65/66B | €502 | €195 | -€307 | -61.2% |
| Recurring financial charges | 65 | €502 | €195 | -€307 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | -€55,038 | €8,211 | +€63,248 | |
| Profit (loss) for the period | 9904 | -€55,038 | €8,211 | +€63,248 | |
| Transfer from tax-exempt reserves | 789 | - | €26,150 | +€26,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,038 | €34,361 | +€89,398 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.