FONS: 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.
FONS
Largest movements
- Cash +€27,343
up €27,343 (+148.0%), from €18,478 to €45,821
mainly Net result for the year (+€19,237) and Accrued charges and deferred income (+€13,521)
- Tangible fixed assets -€7,856
down €7,856 (-60.0%), from €13,089 to €5,233
- Receivables within one year +€955
up €955 (+6.2%), from €15,481 to €16,436
of which Other amounts receivable: +€2,510
- Accrued charges and deferred income +€13,521
new in 2025: €13,521
- Other debts +€6,569
up €6,569 (+40.6%), from €16,182 to €22,751
- Gross operating margin +€23,225
up €23,225 (+219.4%), from €10,587 to €33,812
- Taxes +€4,933
up €4,933 (+312.6%), from €1,578 to €6,511
- Financial income +€565
up €565 (+1519.0%), from €37 to €603
- Financial charges -€538
down €538 (-64.9%), from €829 to €291
- Depreciation -€442
down €442 (-5.3%), from €8,298 to €7,856
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 | €47,545 | €67,985 | +€20,439 | +43.0% |
| Fixed assets | 21/28 | €13,209 | €5,353 | -€7,856 | -59.5% |
| Tangible fixed assets | 22/27 | €13,089 | €5,233 | -€7,856 | -60.0% |
| Furniture and vehicles | 24 | €13,089 | €5,233 | -€7,856 | -60.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €34,336 | €62,632 | +€28,295 | +82.4% |
| Amounts receivable within one year | 40/41 | €15,481 | €16,436 | +€955 | +6.2% |
| Trade receivables | 40 | €7,684 | €6,129 | -€1,555 | -20.2% |
| Other amounts receivable | 41 | €7,797 | €10,307 | +€2,510 | +32.2% |
| Cash at bank and in hand | 54/58 | €18,478 | €45,821 | +€27,343 | +148.0% |
| Deferred charges and accrued income | 490/1 | €378 | €375 | -€3 | -0.7% |
| Total equity and liabilities | 10/49 | €47,545 | €67,985 | +€20,439 | +43.0% |
| Equity | 10/15 | €27,373 | €27,373 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,700 | €26,700 | = | 0.0% |
| Distributable reserves | 133 | €26,700 | €26,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,327 | -€4,327 | = | 0.0% |
| Amounts payable | 17/49 | €20,172 | €40,612 | +€20,439 | +101.3% |
| Amounts payable within one year | 42/48 | €20,172 | €27,090 | +€6,918 | +34.3% |
| Trade debts | 44 | €1,474 | €1,454 | -€20 | -1.3% |
| Suppliers | 440/4 | €1,474 | €1,454 | -€20 | -1.3% |
| Taxes, remuneration and social security | 45 | €2,517 | €2,886 | +€368 | +14.6% |
| Taxes | 450/3 | €2,517 | €2,886 | +€368 | +14.6% |
| Other amounts payable | 47/48 | €16,182 | €22,751 | +€6,569 | +40.6% |
| Accrued charges and deferred income | 492/3 | - | €13,521 | +€13,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,298 | €7,856 | -€442 | -5.3% |
| Other operating charges | 640/8 | €707 | €520 | -€188 | -26.5% |
| Gross operating margin | 9900 | €10,587 | €33,812 | +€23,225 | +219.4% |
| Operating profit (loss) | 9901 | €1,582 | €25,436 | +€23,855 | +1508.0% |
| Financial income | 75/76B | €37 | €603 | +€565 | +1519.0% |
| Recurring financial income | 75 | €37 | €603 | +€565 | +1519.0% |
| Financial charges | 65/66B | €829 | €291 | -€538 | -64.9% |
| Recurring financial charges | 65 | €829 | €291 | -€538 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €790 | €25,748 | +€24,958 | +3158.9% |
| Income taxes | 67/77 | €1,578 | €6,511 | +€4,933 | +312.6% |
| Profit (loss) for the period | 9904 | -€788 | €19,237 | +€20,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€788 | €19,237 | +€20,025 |
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 28 September 2026 via checked.be.