FONTAGNO: 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.
FONTAGNO
Largest movements
- Cash +€62,292
up €62,292 (+28.9%), from €215,238 to €277,530
mainly Net result for the year (+€77,855) and Other debts (+€57,690)
- Other debts +€57,690
up €57,690 (+266%), from €21,663 to €79,354
- Reserves +€5,728
up €5,728 (+2.4%), from €234,688 to €240,416
- Tax, wage and social debts -€4,583
down €4,583 (-18.1%), from €25,312 to €20,729
- Gross operating margin +€1,181
up €1,181 (+1.1%), from €111,441 to €112,622
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 | €284,380 | €343,396 | +€59,016 | +20.8% |
| Fixed assets | 21/28 | €477 | €1,374 | +€897 | +188% |
| Tangible fixed assets | 22/27 | €477 | €1,374 | +€897 | +188% |
| Furniture and vehicles | 24 | €477 | €1,374 | +€897 | +188% |
| Current assets | 29/58 | €283,903 | €342,022 | +€58,119 | +20.5% |
| Amounts receivable within one year | 40/41 | €62,825 | €61,314 | -€1,510 | -2.4% |
| Trade receivables | 40 | €23,961 | €26,410 | +€2,449 | +10.2% |
| Other amounts receivable | 41 | €38,864 | €34,904 | -€3,959 | -10.2% |
| Cash at bank and in hand | 54/58 | €215,238 | €277,530 | +€62,292 | +28.9% |
| Deferred charges and accrued income | 490/1 | €5,841 | €3,178 | -€2,663 | -45.6% |
| Total equity and liabilities | 10/49 | €284,380 | €343,396 | +€59,016 | +20.8% |
| Equity | 10/15 | €234,688 | €240,416 | +€5,728 | +2.4% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €234,688 | €240,416 | +€5,728 | +2.4% |
| Distributable reserves | 133 | €234,688 | €240,416 | +€5,728 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,692 | €102,980 | +€53,289 | +107% |
| Amounts payable within one year | 42/48 | €49,668 | €102,765 | +€53,097 | +107% |
| Financial debts | 43 | €1,188 | €1,077 | -€111 | -9.3% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €1,188 | €1,077 | -€111 | -9.3% |
| Trade debts | 44 | €1,504 | €1,604 | +€100 | +6.7% |
| Suppliers | 440/4 | €1,504 | €1,604 | +€100 | +6.7% |
| Taxes, remuneration and social security | 45 | €25,312 | €20,729 | -€4,583 | -18.1% |
| Taxes | 450/3 | €25,312 | €20,729 | -€4,583 | -18.1% |
| Other amounts payable | 47/48 | €21,663 | €79,354 | +€57,690 | +266% |
| Accrued charges and deferred income | 492/3 | €24 | €216 | +€192 | +799% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €698 | -€109 | -13.5% |
| Other operating charges | 640/8 | €2,013 | €2,073 | +€59 | +2.9% |
| Gross operating margin | 9900 | €111,441 | €112,622 | +€1,181 | +1.1% |
| Operating profit (loss) | 9901 | €108,620 | €109,851 | +€1,231 | +1.1% |
| Financial income | 75/76B | €3,164 | €3,216 | +€52 | +1.6% |
| Recurring financial income | 75 | €3,164 | €3,216 | +€52 | +1.6% |
| Financial charges | 65/66B | €181 | €172 | -€9 | -4.7% |
| Recurring financial charges | 65 | €181 | €172 | -€9 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €111,603 | €112,895 | +€1,291 | +1.2% |
| Income taxes | 67/77 | €35,673 | €35,039 | -€633 | -1.8% |
| Profit (loss) for the period | 9904 | €75,930 | €77,855 | +€1,925 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,930 | €77,855 | +€1,925 | +2.5% |
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 19 October 2026 via checked.be.