FONTAINAS EXPRESS: 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.
FONTAINAS EXPRESS
Largest movements
- Tangible fixed assets -€6,329
down €6,329 (-19.8%), from €31,936 to €25,608
of which Other tangible fixed assets: -€3,457
- Intangible fixed assets -€6,000
down €6,000 (-19.0%), from €31,500 to €25,500
- Cash -€2,518
down €2,518 (-31.5%), from €8,002 to €5,484
mainly Trade debts (-€11,517) and Tax, wage and social debts (-€2,253)
- Stocks and contracts +€1,253
up €1,253 (+8.9%), from €14,114 to €15,367
- Trade debts -€11,517
down €11,517 (-11.0%), from €104,468 to €92,951
- Tax, wage and social debts -€2,253
down €2,253 (-36.8%), from €6,128 to €3,875
of which Taxes: -€1,163
- Gross operating margin +€36,675
up €36,675, from -€5,615 to €31,059
- Staff costs +€7,364
up €7,364 (+96.9%), from €7,600 to €14,965
- Depreciation +€4,112
up €4,112 (+40.1%), from €10,246 to €14,358
- Other operating charges -€628
down €628 (-49.1%), from €1,277 to €650
- Financial charges +€428
up €428 (+209%), from €205 to €633
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 | €85,552 | €72,333 | -€13,219 | -15.5% |
| Fixed assets | 21/28 | €63,436 | €51,108 | -€12,329 | -19.4% |
| Intangible fixed assets | 21 | €31,500 | €25,500 | -€6,000 | -19.0% |
| Tangible fixed assets | 22/27 | €31,936 | €25,608 | -€6,329 | -19.8% |
| Plant, machinery and equipment | 23 | €1,187 | €521 | -€667 | -56.1% |
| Furniture and vehicles | 24 | €5,070 | €2,865 | -€2,205 | -43.5% |
| Other tangible fixed assets | 26 | €25,679 | €22,222 | -€3,457 | -13.5% |
| Current assets | 29/58 | €22,116 | €21,226 | -€890 | -4.0% |
| Stocks and contracts in progress | 3 | €14,114 | €15,367 | +€1,253 | +8.9% |
| Stocks | 30/36 | €14,114 | €15,367 | +€1,253 | +8.9% |
| Amounts receivable within one year | 40/41 | - | €237 | +€237 | |
| Trade receivables | 40 | - | €237 | +€237 | |
| Cash at bank and in hand | 54/58 | €8,002 | €5,484 | -€2,518 | -31.5% |
| Deferred charges and accrued income | 490/1 | - | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €85,552 | €72,333 | -€13,219 | -15.5% |
| Equity | 10/15 | -€26,188 | -€25,734 | +€453 | +1.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,288 | -€25,834 | +€453 | +1.7% |
| Amounts payable | 17/49 | €111,740 | €98,068 | -€13,672 | -12.2% |
| Amounts payable within one year | 42/48 | €111,740 | €98,068 | -€13,672 | -12.2% |
| Trade debts | 44 | €104,468 | €92,951 | -€11,517 | -11.0% |
| Suppliers | 440/4 | €104,468 | €92,951 | -€11,517 | -11.0% |
| Taxes, remuneration and social security | 45 | €6,128 | €3,875 | -€2,253 | -36.8% |
| Taxes | 450/3 | €3,419 | €2,256 | -€1,163 | -34.0% |
| Remuneration and social security | 454/9 | €2,709 | €1,620 | -€1,089 | -40.2% |
| Other amounts payable | 47/48 | €1,144 | €1,242 | +€97 | +8.5% |
| Remuneration, social security and pensions | 62 | €7,600 | €14,965 | +€7,364 | +96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,246 | €14,358 | +€4,112 | +40.1% |
| Other operating charges | 640/8 | €1,277 | €650 | -€628 | -49.1% |
| Gross operating margin | 9900 | -€5,615 | €31,059 | +€36,675 | |
| Operating profit (loss) | 9901 | -€24,740 | €1,087 | +€25,826 | |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €205 | €633 | +€428 | +209% |
| Recurring financial charges | 65 | €205 | €633 | +€428 | +209% |
| Profit (loss) for the period before taxes | 9903 | -€24,915 | €453 | +€25,369 | |
| Profit (loss) for the period | 9904 | -€24,915 | €453 | +€25,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,915 | €453 | +€25,369 |
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 18 October 2026 via checked.be.