FonsI: 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.
FonsI
Largest movements
- Cash +€38,334
up €38,334 (+31.9%), from €120,339 to €158,672
mainly Net result for the year (+€21,969) and Receivables within one year (+€10,931)
- Receivables within one year -€10,931
down €10,931 (-64.0%), from €17,073 to €6,141
of which Trade receivables: -€8,403
- Reserves +€21,969
new in 2025: €21,969
- Tax, wage and social debts +€9,238
up €9,238 (+32.6%), from €28,362 to €37,600
- Trade debts -€3,804
down €3,804 (-82.9%), from €4,591 to €787
- Gross operating margin -€97,152
down €97,152 (-75.3%), from €129,031 to €31,879
- Taxes -€19,124
down €19,124 (-67.4%), from €28,362 to €9,238
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 | €137,411 | €164,814 | +€27,403 | +19.9% |
| Current assets | 29/58 | €137,411 | €164,814 | +€27,403 | +19.9% |
| Amounts receivable within one year | 40/41 | €17,073 | €6,141 | -€10,931 | -64.0% |
| Trade receivables | 40 | €12,604 | €4,201 | -€8,403 | -66.7% |
| Other amounts receivable | 41 | €4,468 | €1,940 | -€2,528 | -56.6% |
| Cash at bank and in hand | 54/58 | €120,339 | €158,672 | +€38,334 | +31.9% |
| Total equity and liabilities | 10/49 | €137,411 | €164,814 | +€27,403 | +19.9% |
| Equity | 10/15 | €104,458 | €126,427 | +€21,969 | +21.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €21,969 | +€21,969 | |
| Distributable reserves | 133 | - | €21,969 | +€21,969 | |
| Profit (loss) carried forward | 14 | €99,458 | €99,458 | = | 0.0% |
| Amounts payable | 17/49 | €32,953 | €38,387 | +€5,434 | +16.5% |
| Amounts payable within one year | 42/48 | €32,953 | €38,387 | +€5,434 | +16.5% |
| Trade debts | 44 | €4,591 | €787 | -€3,804 | -82.9% |
| Suppliers | 440/4 | €4,591 | €787 | -€3,804 | -82.9% |
| Taxes, remuneration and social security | 45 | €28,362 | €37,600 | +€9,238 | +32.6% |
| Taxes | 450/3 | €28,362 | €37,600 | +€9,238 | +32.6% |
| Other operating charges | 640/8 | €890 | €620 | -€270 | -30.4% |
| Gross operating margin | 9900 | €129,031 | €31,879 | -€97,152 | -75.3% |
| Operating profit (loss) | 9901 | €128,141 | €31,260 | -€96,882 | -75.6% |
| Financial charges | 65/66B | €321 | €53 | -€268 | -83.5% |
| Recurring financial charges | 65 | €321 | €53 | -€268 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | €127,820 | €31,207 | -€96,613 | -75.6% |
| Income taxes | 67/77 | €28,362 | €9,238 | -€19,124 | -67.4% |
| Profit (loss) for the period | 9904 | €99,458 | €21,969 | -€77,490 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,458 | €21,969 | -€77,490 | -77.9% |
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 30 September 2026 via checked.be.