FONS BRUGGE: 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.
FONS BRUGGE
Largest movements
- Cash +€59,550
up €59,550 (+42.4%), from €140,593 to €200,143
mainly Net result for the year (+€46,500) and Tax, wage and social debts (+€9,664)
- Receivables within one year -€2,554
down €2,554 (-29.8%), from €8,568 to €6,013
of which Trade receivables: -€2,733
- Reserves +€44,500
up €44,500 (+57.1%), from €77,983 to €122,482
of which Distributable reserves: +€44,500
- Tax, wage and social debts +€9,664
up €9,664 (+72.7%), from €13,296 to €22,960
of which Taxes: +€7,364
- Other debts +€5,784
up €5,784 (+28.5%), from €20,305 to €26,090
- Trade debts -€5,606
down €5,606 (-30.3%), from €18,502 to €12,896
- Gross operating margin +€14,849
up €14,849 (+25.5%), from €58,287 to €73,136
- Taxes +€1,923
up €1,923 (+11.5%), from €16,767 to €18,690
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 | €156,576 | €212,686 | +€56,109 | +35.8% |
| Fixed assets | 21/28 | €4,196 | €2,991 | -€1,204 | -28.7% |
| Tangible fixed assets | 22/27 | €4,196 | €2,991 | -€1,204 | -28.7% |
| Furniture and vehicles | 24 | €4,196 | €2,991 | -€1,204 | -28.7% |
| Current assets | 29/58 | €152,381 | €209,694 | +€57,314 | +37.6% |
| Stocks and contracts in progress | 3 | €3,220 | €3,539 | +€319 | +9.9% |
| Stocks | 30/36 | €3,220 | €3,539 | +€319 | +9.9% |
| Amounts receivable within one year | 40/41 | €8,568 | €6,013 | -€2,554 | -29.8% |
| Trade receivables | 40 | €8,568 | €5,835 | -€2,733 | -31.9% |
| Other amounts receivable | 41 | - | €178 | +€178 | |
| Cash at bank and in hand | 54/58 | €140,593 | €200,143 | +€59,550 | +42.4% |
| Total equity and liabilities | 10/49 | €156,576 | €212,686 | +€56,109 | +35.8% |
| Equity | 10/15 | €97,983 | €142,482 | +€44,500 | +45.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,983 | €122,482 | +€44,500 | +57.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €75,983 | €120,482 | +€44,500 | +58.6% |
| Amounts payable | 17/49 | €58,594 | €70,204 | +€11,610 | +19.8% |
| Amounts payable within one year | 42/48 | €58,594 | €70,204 | +€11,610 | +19.8% |
| Trade debts | 44 | €18,502 | €12,896 | -€5,606 | -30.3% |
| Suppliers | 440/4 | €18,502 | €12,896 | -€5,606 | -30.3% |
| Advances received on contracts in progress | 46 | €6,491 | €8,258 | +€1,768 | +27.2% |
| Taxes, remuneration and social security | 45 | €13,296 | €22,960 | +€9,664 | +72.7% |
| Taxes | 450/3 | €13,296 | €20,660 | +€7,364 | +55.4% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €20,305 | €26,090 | +€5,784 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €2,939 | +€102 | +3.6% |
| Other operating charges | 640/8 | €1,464 | €1,508 | +€44 | +3.0% |
| Gross operating margin | 9900 | €58,287 | €73,136 | +€14,849 | +25.5% |
| Operating profit (loss) | 9901 | €53,985 | €68,688 | +€14,703 | +27.2% |
| Financial charges | 65/66B | €3,542 | €3,499 | -€43 | -1.2% |
| Recurring financial charges | 65 | €3,542 | €3,499 | -€43 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €50,443 | €65,190 | +€14,746 | +29.2% |
| Income taxes | 67/77 | €16,767 | €18,690 | +€1,923 | +11.5% |
| Profit (loss) for the period | 9904 | €33,677 | €46,500 | +€12,823 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,677 | €46,500 | +€12,823 | +38.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.