FONSECASE: 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.
FONSECASE
Largest movements
- Tangible fixed assets -€17,556
down €17,556 (-37.7%), from €46,614 to €29,057
of which Furniture and vehicles: -€12,147
- Receivables within one year -€2,330
down €2,330 (-20.9%), from €11,135 to €8,805
of which Other amounts receivable: -€1,863
- Cash -€1,267
down €1,267 (-15.7%), from €8,053 to €6,786
mainly Debts after one year (-€13,906) and Accrued charges and deferred income (-€7,411)
- Debts after one year -€13,906
down €13,906 (-40.6%), from €34,294 to €20,387
- Other debts +€8,076
up €8,076 (+131.9%), from €6,123 to €14,199
- Accrued charges and deferred income -€7,411
down €7,411 (-79.4%), from €9,338 to €1,927
- Tax, wage and social debts -€6,943
down €6,943 (-48.7%), from €14,262 to €7,318
of which Remuneration and social security: -€7,240
- Profit (loss) carried forward -€5,777
down €5,777 (-19.5%), from -€29,635 to -€35,412
- Gross operating margin +€20,895
up €20,895 (+37.4%), from €55,931 to €76,825
- Staff costs -€3,996
down €3,996 (-6.4%), from €62,722 to €58,726
- Depreciation +€2,064
up €2,064 (+13.3%), from €15,492 to €17,556
- Other operating charges -€1,523
down €1,523 (-39.8%), from €3,829 to €2,306
- Financial charges +€1,149
up €1,149 (+39.9%), from €2,877 to €4,026
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 | €71,109 | €49,377 | -€21,733 | -30.6% |
| Fixed assets | 21/28 | €47,204 | €29,647 | -€17,556 | -37.2% |
| Tangible fixed assets | 22/27 | €46,614 | €29,057 | -€17,556 | -37.7% |
| Land and buildings | 22 | €2,167 | €1,992 | -€175 | -8.1% |
| Plant, machinery and equipment | 23 | €1,616 | €996 | -€620 | -38.4% |
| Furniture and vehicles | 24 | €22,402 | €10,255 | -€12,147 | -54.2% |
| Leasing and similar rights | 25 | €20,429 | €15,814 | -€4,614 | -22.6% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €23,905 | €19,729 | -€4,176 | -17.5% |
| Amounts receivable within one year | 40/41 | €11,135 | €8,805 | -€2,330 | -20.9% |
| Trade receivables | 40 | €9,251 | €8,783 | -€468 | -5.1% |
| Other amounts receivable | 41 | €1,884 | €22 | -€1,863 | -98.9% |
| Cash at bank and in hand | 54/58 | €8,053 | €6,786 | -€1,267 | -15.7% |
| Deferred charges and accrued income | 490/1 | €4,717 | €4,138 | -€579 | -12.3% |
| Total equity and liabilities | 10/49 | €71,109 | €49,377 | -€21,733 | -30.6% |
| Equity | 10/15 | -€10,396 | -€16,172 | -€5,777 | -55.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €639 | €639 | = | 0.0% |
| Distributable reserves | 133 | €639 | €639 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,635 | -€35,412 | -€5,777 | -19.5% |
| Amounts payable | 17/49 | €81,505 | €65,549 | -€15,956 | -19.6% |
| Amounts payable after more than one year | 17 | €34,294 | €20,387 | -€13,906 | -40.6% |
| Financial debts | 170/4 | €34,294 | €20,387 | -€13,906 | -40.6% |
| Amounts payable within one year | 42/48 | €37,874 | €43,235 | +€5,361 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €14,214 | €14,846 | +€632 | +4.4% |
| Trade debts | 44 | €3,274 | €6,871 | +€3,597 | +109.9% |
| Suppliers | 440/4 | €3,274 | €6,871 | +€3,597 | +109.9% |
| Taxes, remuneration and social security | 45 | €14,262 | €7,318 | -€6,943 | -48.7% |
| Taxes | 450/3 | €148 | €445 | +€297 | +199.9% |
| Remuneration and social security | 454/9 | €14,113 | €6,874 | -€7,240 | -51.3% |
| Other amounts payable | 47/48 | €6,123 | €14,199 | +€8,076 | +131.9% |
| Accrued charges and deferred income | 492/3 | €9,338 | €1,927 | -€7,411 | -79.4% |
| Remuneration, social security and pensions | 62 | €62,722 | €58,726 | -€3,996 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,492 | €17,556 | +€2,064 | +13.3% |
| Other operating charges | 640/8 | €3,829 | €2,306 | -€1,523 | -39.8% |
| Gross operating margin | 9900 | €55,931 | €76,825 | +€20,895 | +37.4% |
| Operating profit (loss) | 9901 | -€26,112 | -€1,763 | +€24,349 | +93.2% |
| Financial income | 75/76B | €0 | €240 | +€240 | +300037.5% |
| Recurring financial income | 75 | €0 | €240 | +€240 | +300037.5% |
| Financial charges | 65/66B | €2,877 | €4,026 | +€1,149 | +39.9% |
| Recurring financial charges | 65 | €2,877 | €4,026 | +€1,149 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,989 | -€5,548 | +€23,440 | +80.9% |
| Income taxes | 67/77 | €148 | €228 | +€80 | +54.0% |
| Profit (loss) for the period | 9904 | -€29,137 | -€5,777 | +€23,360 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,137 | -€5,777 | +€23,360 | +80.2% |
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 5 October 2026 via checked.be.