FonsAndré: 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.
FonsAndré
Largest movements
- Tangible fixed assets -€58,312
down €58,312 (-4.7%), from €1.2m to €1.2m
of which Land and buildings: -€63,139
- Cash +€12,548
up €12,548 (+74.3%), from €16,898 to €29,446
mainly Depreciation (+€71,156) and Debts after one year (+€28,984)
- Current portion of long-term debt -€30,633
down €30,633 (-100.0%), from €30,633 to €0
- Debts after one year +€28,984
up €28,984 (+2.2%), from €1.3m to €1.3m
of which Financial debts: +€46,634
- Advances received -€28,119
down €28,119 (-100.0%), from €28,119 to €0
- Accrued charges and deferred income -€16,768
down €16,768 (-100.0%), from €16,768 to €0
- Gross operating margin +€29,027
up €29,027 (+52.2%), from €55,557 to €84,584
- Financial charges -€9,244
down €9,244 (-48.8%), from €18,935 to €9,691
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 | €1,248,277 | €1,201,913 | -€46,364 | -3.7% |
| Fixed assets | 21/28 | €1,231,379 | €1,172,467 | -€58,912 | -4.8% |
| Intangible fixed assets | 21 | €1,066 | €466 | -€600 | -56.3% |
| Tangible fixed assets | 22/27 | €1,230,312 | €1,172,001 | -€58,312 | -4.7% |
| Land and buildings | 22 | €1,200,978 | €1,137,838 | -€63,139 | -5.3% |
| Plant, machinery and equipment | 23 | €28,662 | €34,026 | +€5,363 | +18.7% |
| Furniture and vehicles | 24 | €672 | €137 | -€535 | -79.6% |
| Current assets | 29/58 | €16,898 | €29,446 | +€12,548 | +74.3% |
| Cash at bank and in hand | 54/58 | €16,898 | €29,446 | +€12,548 | +74.3% |
| Total equity and liabilities | 10/49 | €1,248,277 | €1,201,913 | -€46,364 | -3.7% |
| Equity | 10/15 | -€147,842 | -€145,697 | +€2,145 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 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 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,402 | -€158,257 | +€2,145 | +1.3% |
| Amounts payable | 17/49 | €1,396,119 | €1,347,610 | -€48,509 | -3.5% |
| Amounts payable after more than one year | 17 | €1,306,460 | €1,335,444 | +€28,984 | +2.2% |
| Financial debts | 170/4 | €1,069,230 | €1,115,864 | +€46,634 | +4.4% |
| Other amounts payable | 178/9 | €237,230 | €219,580 | -€17,650 | -7.4% |
| Amounts payable within one year | 42/48 | €72,891 | €12,166 | -€60,725 | -83.3% |
| Current portion of amounts payable after more than one year | 42 | €30,633 | €0 | -€30,633 | -100.0% |
| Trade debts | 44 | €0 | €2,980 | +€2,980 | |
| Suppliers | 440/4 | €0 | €2,980 | +€2,980 | |
| Advances received on contracts in progress | 46 | €28,119 | €0 | -€28,119 | -100.0% |
| Taxes, remuneration and social security | 45 | €137 | €177 | +€40 | +29.6% |
| Taxes | 450/3 | €137 | €177 | +€40 | +29.6% |
| Other amounts payable | 47/48 | €14,002 | €9,009 | -€4,993 | -35.7% |
| Accrued charges and deferred income | 492/3 | €16,768 | €0 | -€16,768 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,923 | €71,156 | -€767 | -1.1% |
| Other operating charges | 640/8 | €1,296 | €1,428 | +€132 | +10.2% |
| Gross operating margin | 9900 | €55,557 | €84,584 | +€29,027 | +52.2% |
| Operating profit (loss) | 9901 | -€17,661 | €12,001 | +€29,662 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €18,935 | €9,691 | -€9,244 | -48.8% |
| Recurring financial charges | 65 | €18,935 | €9,691 | -€9,244 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,597 | €2,322 | +€38,919 | |
| Income taxes | 67/77 | €137 | €177 | +€40 | +29.6% |
| Profit (loss) for the period | 9904 | -€36,733 | €2,145 | +€38,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,733 | €2,145 | +€38,878 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.