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
- Receivables after one year -€5,438
no longer reported in 2025 (was €5,438)
- Receivables within one year -€1,597
down €1,597 (-3.4%), from €46,715 to €45,118
- Tangible fixed assets -€759
down €759 (-14.5%), from €5,226 to €4,467
- Profit (loss) carried forward -€6,775
down €6,775 (-108.8%), from -€6,227 to -€13,002
- Tax, wage and social debts -€641
no longer reported in 2025 (was €641)
- Depreciation -€896
down €896 (-54.1%), from €1,656 to €759
- Other operating charges +€787
new in 2025: €787
- Gross operating margin -€656
down €656 (-14.5%), from -€4,523 to -€5,179
- Financial income -€118
down €118 (-43.2%), from €274 to €156
- Financial charges -€117
down €117 (-36.3%), from €322 to €205
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 | €57,541 | €49,806 | -€7,735 | -13.4% |
| Fixed assets | 21/28 | €5,386 | €4,627 | -€759 | -14.1% |
| Tangible fixed assets | 22/27 | €5,226 | €4,467 | -€759 | -14.5% |
| Plant, machinery and equipment | 23 | €5,226 | €4,467 | -€759 | -14.5% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €52,155 | €45,179 | -€6,975 | -13.4% |
| Amounts receivable after more than one year | 29 | €5,438 | - | -€5,438 | |
| Other amounts receivable | 291 | €5,438 | - | -€5,438 | |
| Amounts receivable within one year | 40/41 | €46,715 | €45,118 | -€1,597 | -3.4% |
| Other amounts receivable | 41 | €46,715 | €45,118 | -€1,597 | -3.4% |
| Cash at bank and in hand | 54/58 | €2 | €61 | +€59 | +3068.4% |
| Total equity and liabilities | 10/49 | €57,541 | €49,806 | -€7,735 | -13.4% |
| Equity | 10/15 | €55,286 | €48,511 | -€6,775 | -12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,313 | €55,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,453 | €53,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,227 | -€13,002 | -€6,775 | -108.8% |
| Amounts payable | 17/49 | €2,255 | €1,295 | -€960 | -42.6% |
| Amounts payable within one year | 42/48 | €2,255 | €1,295 | -€960 | -42.6% |
| Trade debts | 44 | €1,614 | €1,295 | -€319 | -19.8% |
| Suppliers | 440/4 | €1,614 | €1,295 | -€319 | -19.8% |
| Taxes, remuneration and social security | 45 | €641 | - | -€641 | |
| Taxes | 450/3 | €641 | - | -€641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €759 | -€896 | -54.1% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€4,523 | -€5,179 | -€656 | -14.5% |
| Operating profit (loss) | 9901 | -€6,179 | -€6,725 | -€547 | -8.9% |
| Financial income | 75/76B | €274 | €156 | -€118 | -43.2% |
| Recurring financial income | 75 | €274 | €156 | -€118 | -43.2% |
| Financial charges | 65/66B | €322 | €205 | -€117 | -36.3% |
| Recurring financial charges | 65 | €322 | €205 | -€117 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,227 | -€6,775 | -€548 | -8.8% |
| Profit (loss) for the period | 9904 | -€6,227 | -€6,775 | -€548 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,227 | -€6,775 | -€548 | -8.8% |
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 7 October 2026 via checked.be.