Fonsny 9: 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.
Fonsny 9
Largest movements
- Cash +€79,949
up €79,949 (+6932.3%), from €1,153 to €81,102
mainly Net result for the year (+€76,693) and Receivables within one year (+€33,366)
- Receivables within one year -€33,366
down €33,366 (-64.8%), from €51,466 to €18,100
- Reserves +€76,693
up €76,693 (+60.1%), from €127,678 to €204,371
- Debts after one year -€36,000
down €36,000 (-7.4%), from €486,000 to €450,000
- Gross operating margin +€9,687
up €9,687 (+10.4%), from €93,458 to €103,145
- Taxes +€2,321
up €2,321 (+10.0%), from €23,244 to €25,564
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 | €712,248 | €758,831 | +€46,583 | +6.5% |
| Fixed assets | 21/28 | €659,629 | €659,629 | = | 0.0% |
| Tangible fixed assets | 22/27 | €359,629 | €359,629 | = | 0.0% |
| Land and buildings | 22 | €359,629 | €359,629 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €52,619 | €99,202 | +€46,583 | +88.5% |
| Amounts receivable within one year | 40/41 | €51,466 | €18,100 | -€33,366 | -64.8% |
| Trade receivables | 40 | €51,466 | €18,100 | -€33,366 | -64.8% |
| Cash at bank and in hand | 54/58 | €1,153 | €81,102 | +€79,949 | +6932.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €712,248 | €758,831 | +€46,583 | +6.5% |
| Equity | 10/15 | €137,678 | €214,371 | +€76,693 | +55.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €127,678 | €204,371 | +€76,693 | +60.1% |
| Distributable reserves | 133 | €127,678 | €204,371 | +€76,693 | +60.1% |
| Amounts payable | 17/49 | €574,570 | €544,460 | -€30,110 | -5.2% |
| Amounts payable after more than one year | 17 | €486,000 | €450,000 | -€36,000 | -7.4% |
| Financial debts | 170/4 | €486,000 | €450,000 | -€36,000 | -7.4% |
| Amounts payable within one year | 42/48 | €88,570 | €94,460 | +€5,890 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €36,000 | €36,000 | = | 0.0% |
| Financial debts | 43 | - | €1,639 | +€1,639 | |
| Credit institutions | 430/8 | - | €1,639 | +€1,639 | |
| Trade debts | 44 | €18 | €485 | +€468 | +2662.8% |
| Suppliers | 440/4 | €18 | €485 | +€468 | +2662.8% |
| Taxes, remuneration and social security | 45 | €51,278 | €54,735 | +€3,457 | +6.7% |
| Taxes | 450/3 | €51,278 | €54,735 | +€3,457 | +6.7% |
| Other amounts payable | 47/48 | €1,275 | €1,601 | +€326 | +25.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €93,458 | €103,145 | +€9,687 | +10.4% |
| Operating profit (loss) | 9901 | €93,071 | €102,745 | +€9,674 | +10.4% |
| Financial income | 75/76B | €40 | €93 | +€53 | +133.1% |
| Recurring financial income | 75 | €40 | €93 | +€53 | +133.1% |
| Financial charges | 65/66B | €136 | €581 | +€445 | +328.2% |
| Recurring financial charges | 65 | €136 | €581 | +€445 | +328.2% |
| Profit (loss) for the period before taxes | 9903 | €92,975 | €102,257 | +€9,282 | +10.0% |
| Income taxes | 67/77 | €23,244 | €25,564 | +€2,321 | +10.0% |
| Profit (loss) for the period | 9904 | €69,731 | €76,693 | +€6,962 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,731 | €76,693 | +€6,962 | +10.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.