FONKEL: 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.
FONKEL
Largest movements
- Tangible fixed assets +€14,541
up €14,541 (+38.8%), from €37,502 to €52,043
of which Furniture and vehicles: +€10,049
- Cash -€7,056
down €7,056 (-35.2%), from €20,025 to €12,970
mainly Investment in fixed assets (net) (-€33,762) and Contributions, distributions and other (-€13,025)
- Receivables within one year -€3,683
down €3,683 (-52.7%), from €6,992 to €3,309
of which Trade receivables: -€2,818
- Deferred charges and accrued income +€2,300
up €2,300 (+8351.1%), from €28 to €2,327
- Profit (loss) carried forward +€7,872
up €7,872 (+76.8%), from €10,252 to €18,123
- Tax, wage and social debts -€5,097
down €5,097 (-61.5%), from €8,286 to €3,189
- Other debts +€2,291
up €2,291 (+7.4%), from €30,794 to €33,085
- Trade debts +€763
up €763 (+7.5%), from €10,215 to €10,978
- Gross operating margin +€10,857
up €10,857 (+29.2%), from €37,161 to €48,017
- Taxes +€4,635
up €4,635 (+186.2%), from €2,489 to €7,125
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,546 | €70,649 | +€6,102 | +9.5% |
| Fixed assets | 21/28 | €37,502 | €52,043 | +€14,541 | +38.8% |
| Tangible fixed assets | 22/27 | €37,502 | €52,043 | +€14,541 | +38.8% |
| Land and buildings | 22 | €3,369 | €3,008 | -€361 | -10.7% |
| Plant, machinery and equipment | 23 | €14,174 | €19,028 | +€4,853 | +34.2% |
| Furniture and vehicles | 24 | €19,959 | €30,008 | +€10,049 | +50.3% |
| Current assets | 29/58 | €27,044 | €18,606 | -€8,439 | -31.2% |
| Amounts receivable within one year | 40/41 | €6,992 | €3,309 | -€3,683 | -52.7% |
| Trade receivables | 40 | €5,456 | €2,638 | -€2,818 | -51.6% |
| Other amounts receivable | 41 | €1,536 | €670 | -€865 | -56.3% |
| Cash at bank and in hand | 54/58 | €20,025 | €12,970 | -€7,056 | -35.2% |
| Deferred charges and accrued income | 490/1 | €28 | €2,327 | +€2,300 | +8351.1% |
| Total equity and liabilities | 10/49 | €64,546 | €70,649 | +€6,102 | +9.5% |
| Equity | 10/15 | €15,252 | €23,123 | +€7,872 | +51.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,252 | €18,123 | +€7,872 | +76.8% |
| Amounts payable | 17/49 | €49,295 | €47,525 | -€1,770 | -3.6% |
| Amounts payable within one year | 42/48 | €49,295 | €47,252 | -€2,043 | -4.1% |
| Trade debts | 44 | €10,215 | €10,978 | +€763 | +7.5% |
| Suppliers | 440/4 | €10,215 | €10,978 | +€763 | +7.5% |
| Taxes, remuneration and social security | 45 | €8,286 | €3,189 | -€5,097 | -61.5% |
| Taxes | 450/3 | €8,286 | €3,189 | -€5,097 | -61.5% |
| Other amounts payable | 47/48 | €30,794 | €33,085 | +€2,291 | +7.4% |
| Accrued charges and deferred income | 492/3 | €0 | €273 | +€273 | |
| Non-recurring operating income | 76A | €3,297 | €252 | -€3,045 | -92.4% |
| Remuneration, social security and pensions | 62 | €0 | -€420 | -€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,118 | €19,221 | +€103 | +0.5% |
| Other operating charges | 640/8 | €1,276 | €907 | -€370 | -29.0% |
| Non-recurring operating charges | 66A | €1,154 | €0 | -€1,154 | -100.0% |
| Gross operating margin | 9900 | €37,161 | €48,017 | +€10,857 | +29.2% |
| Operating profit (loss) | 9901 | €15,612 | €28,310 | +€12,698 | +81.3% |
| Financial income | 75/76B | €15 | €93 | +€79 | +541.2% |
| Recurring financial income | 75 | €15 | €93 | +€79 | +541.2% |
| Financial charges | 65/66B | €737 | €382 | -€355 | -48.2% |
| Recurring financial charges | 65 | €737 | €382 | -€355 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €14,890 | €28,022 | +€13,132 | +88.2% |
| Income taxes | 67/77 | €2,489 | €7,125 | +€4,635 | +186.2% |
| Profit (loss) for the period | 9904 | €12,400 | €20,897 | +€8,497 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,400 | €20,897 | +€8,497 | +68.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.