FONKEL: what changed
Two financial 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
- Cash +€30,133
up €30,133 (+64.0%), from €47,080 to €77,213
mainly Net result for the year (+€17,142) and Depreciation (+€10,404)
- Tangible fixed assets -€10,404
down €10,404 (-24.9%), from €41,757 to €31,353
of which Furniture and vehicles: -€9,956
- Receivables within one year -€5,499
down €5,499 (-18.6%), from €29,635 to €24,136
of which Trade receivables: -€5,502
- Reserves +€17,440
up €17,440 (+20.6%), from €84,660 to €102,100
- Tax, wage and social debts -€1,500
down €1,500 (-24.8%), from €6,060 to €4,560
- Gross operating margin -€5,123
down €5,123 (-12.2%), from €42,072 to €36,949
- Taxes +€508
up €508 (+7.5%), from €6,816 to €7,325
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.
Derived cash bridge
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 | €118,871 | €133,112 | +€14,241 | +12.0% |
| Fixed assets | 21/28 | €41,881 | €31,477 | -€10,404 | -24.8% |
| Tangible fixed assets | 22/27 | €41,757 | €31,353 | -€10,404 | -24.9% |
| Plant, machinery and equipment | 23 | €1,609 | €1,161 | -€448 | -27.8% |
| Furniture and vehicles | 24 | €34,248 | €24,292 | -€9,956 | -29.1% |
| Other tangible fixed assets | 26 | €5,900 | €5,900 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €76,990 | €101,636 | +€24,646 | +32.0% |
| Amounts receivable within one year | 40/41 | €29,635 | €24,136 | -€5,499 | -18.6% |
| Trade receivables | 40 | €29,635 | €24,133 | -€5,502 | -18.6% |
| Other amounts receivable | 41 | €0 | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €47,080 | €77,213 | +€30,133 | +64.0% |
| Deferred charges and accrued income | 490/1 | €275 | €287 | +€12 | +4.4% |
| Total equity and liabilities | 10/49 | €118,871 | €133,112 | +€14,241 | +12.0% |
| Equity | 10/15 | €91,175 | €108,317 | +€17,142 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,660 | €102,100 | +€17,440 | +20.6% |
| Distributable reserves | 133 | €84,660 | €102,100 | +€17,440 | +20.6% |
| Profit (loss) carried forward | 14 | €315 | €17 | -€298 | -94.6% |
| Amounts payable | 17/49 | €27,696 | €24,795 | -€2,901 | -10.5% |
| Amounts payable within one year | 42/48 | €27,696 | €24,795 | -€2,901 | -10.5% |
| Financial debts | 43 | €21 | €19 | -€2 | -8.3% |
| Other loans | 439 | €21 | €19 | -€2 | -8.3% |
| Trade debts | 44 | €1,146 | €29 | -€1,117 | -97.5% |
| Suppliers | 440/4 | €1,146 | €29 | -€1,117 | -97.5% |
| Taxes, remuneration and social security | 45 | €6,060 | €4,560 | -€1,500 | -24.8% |
| Taxes | 450/3 | €6,060 | €4,560 | -€1,500 | -24.8% |
| Other amounts payable | 47/48 | €20,469 | €20,187 | -€282 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,428 | €10,404 | -€24 | -0.2% |
| Other operating charges | 640/8 | €879 | €893 | +€14 | +1.6% |
| Gross operating margin | 9900 | €42,072 | €36,949 | -€5,123 | -12.2% |
| Operating profit (loss) | 9901 | €30,765 | €25,652 | -€5,114 | -16.6% |
| Financial income | 75/76B | €152 | €44 | -€108 | -70.9% |
| Recurring financial income | 75 | €152 | €44 | -€108 | -70.9% |
| Financial charges | 65/66B | €929 | €1,229 | +€300 | +32.3% |
| Recurring financial charges | 65 | €929 | €1,229 | +€300 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €29,989 | €24,467 | -€5,522 | -18.4% |
| Income taxes | 67/77 | €6,816 | €7,325 | +€508 | +7.5% |
| Profit (loss) for the period | 9904 | €23,172 | €17,142 | -€6,030 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,172 | €17,142 | -€6,030 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.