Fonkelveer: 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.
Fonkelveer
Largest movements
- Cash +€43,258
up €43,258 (+162%), from €26,737 to €69,995
mainly Net result for the year (+€28,477) and Receivables within one year (+€13,060)
- Receivables within one year -€13,060
down €13,060 (-51.3%), from €25,440 to €12,380
of which Trade receivables: -€13,060
- Reserves +€28,477
up €28,477 (+113%), from €25,246 to €53,723
- Tax, wage and social debts -€7,519
down €7,519 (-38.8%), from €19,380 to €11,860
of which Taxes: -€7,519
- Other debts +€4,877
up €4,877 (+91.9%), from €5,306 to €10,183
- Accrued charges and deferred income +€3,562
up €3,562 (+600%), from €594 to €4,156
- Trade debts +€1,032
up €1,032 (+85.9%), from €1,202 to €2,234
- Gross operating margin +€34,801
up €34,801 (+418%), from €8,332 to €43,134
- Taxes +€9,283
up €9,283 (+769%), from €1,207 to €10,490
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 | €53,728 | €84,157 | +€30,429 | +56.6% |
| Fixed assets | 21/28 | €522 | €869 | +€348 | +66.6% |
| Tangible fixed assets | 22/27 | €522 | €869 | +€348 | +66.6% |
| Furniture and vehicles | 24 | €522 | €869 | +€348 | +66.6% |
| Current assets | 29/58 | €53,206 | €83,287 | +€30,081 | +56.5% |
| Amounts receivable within one year | 40/41 | €25,440 | €12,380 | -€13,060 | -51.3% |
| Trade receivables | 40 | €25,440 | €12,380 | -€13,060 | -51.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,737 | €69,995 | +€43,258 | +162% |
| Deferred charges and accrued income | 490/1 | €1,029 | €912 | -€116 | -11.3% |
| Total equity and liabilities | 10/49 | €53,728 | €84,157 | +€30,429 | +56.6% |
| Equity | 10/15 | €27,246 | €55,723 | +€28,477 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,246 | €53,723 | +€28,477 | +113% |
| Distributable reserves | 133 | €25,246 | €53,723 | +€28,477 | +113% |
| Amounts payable | 17/49 | €26,482 | €28,433 | +€1,951 | +7.4% |
| Amounts payable within one year | 42/48 | €25,888 | €24,277 | -€1,610 | -6.2% |
| Trade debts | 44 | €1,202 | €2,234 | +€1,032 | +85.9% |
| Suppliers | 440/4 | €1,202 | €2,234 | +€1,032 | +85.9% |
| Taxes, remuneration and social security | 45 | €19,380 | €11,860 | -€7,519 | -38.8% |
| Taxes | 450/3 | €16,981 | €9,461 | -€7,519 | -44.3% |
| Remuneration and social security | 454/9 | €2,399 | €2,399 | = | 0.0% |
| Other amounts payable | 47/48 | €5,306 | €10,183 | +€4,877 | +91.9% |
| Accrued charges and deferred income | 492/3 | €594 | €4,156 | +€3,562 | +600% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €573 | +€215 | +60.1% |
| Other operating charges | 640/8 | €800 | €400 | -€401 | -50.1% |
| Gross operating margin | 9900 | €8,332 | €43,134 | +€34,801 | +418% |
| Operating profit (loss) | 9901 | €7,174 | €42,161 | +€34,987 | +488% |
| Financial charges | 65/66B | €3,518 | €3,194 | -€324 | -9.2% |
| Recurring financial charges | 65 | €3,518 | €3,194 | -€324 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €3,657 | €38,967 | +€35,311 | +966% |
| Income taxes | 67/77 | €1,207 | €10,490 | +€9,283 | +769% |
| Profit (loss) for the period | 9904 | €2,450 | €28,477 | +€26,028 | +1,062% |
| Profit (loss) for the period to be appropriated | 9905 | €2,450 | €28,477 | +€26,028 | +1,062% |
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.