FONTAINE DANIEL: 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.
FONTAINE DANIEL
Largest movements
- Tangible fixed assets -€5,779
down €5,779 (-66.1%), from €8,737 to €2,958
of which Furniture and vehicles: -€3,287
- Receivables within one year +€4,770
up €4,770 (+109%), from €4,395 to €9,165
of which Other amounts receivable: +€3,928
- Stocks and contracts -€966
down €966 (-33.5%), from €2,883 to €1,916
- Profit (loss) carried forward +€1,854
up €1,854 (+39.7%), from €4,665 to €6,518
- Current portion of long-term debt -€1,614
no longer reported in 2025 (was €1,614)
- Tax, wage and social debts -€1,561
down €1,561 (-31.4%), from €4,978 to €3,417
- Other debts +€1,177
up €1,177 (+80.9%), from €1,455 to €2,632
- Trade debts -€927
down €927 (-55.1%), from €1,683 to €756
- Gross operating margin -€14,238
down €14,238 (-57.2%), from €24,894 to €10,656
- Taxes -€980
down €980 (-49.0%), from €2,000 to €1,020
- Depreciation -€324
down €324 (-5.2%), from €6,191 to €5,867
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 | €61,278 | €59,516 | -€1,762 | -2.9% |
| Fixed assets | 21/28 | €8,826 | €2,958 | -€5,867 | -66.5% |
| Intangible fixed assets | 21 | €89 | - | -€89 | |
| Tangible fixed assets | 22/27 | €8,737 | €2,958 | -€5,779 | -66.1% |
| Plant, machinery and equipment | 23 | €588 | €368 | -€220 | -37.4% |
| Furniture and vehicles | 24 | €3,287 | - | -€3,287 | |
| Other tangible fixed assets | 26 | €4,862 | €2,590 | -€2,272 | -46.7% |
| Current assets | 29/58 | €52,453 | €56,558 | +€4,105 | +7.8% |
| Stocks and contracts in progress | 3 | €2,883 | €1,916 | -€966 | -33.5% |
| Stocks | 30/36 | €2,883 | €1,916 | -€966 | -33.5% |
| Amounts receivable within one year | 40/41 | €4,395 | €9,165 | +€4,770 | +109% |
| Trade receivables | 40 | €4,395 | €5,237 | +€842 | +19.2% |
| Other amounts receivable | 41 | - | €3,928 | +€3,928 | |
| Cash at bank and in hand | 54/58 | €44,441 | €44,583 | +€142 | +0.3% |
| Deferred charges and accrued income | 490/1 | €734 | €894 | +€160 | +21.8% |
| Total equity and liabilities | 10/49 | €61,278 | €59,516 | -€1,762 | -2.9% |
| Equity | 10/15 | €21,625 | €23,478 | +€1,854 | +8.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €2,700 | €2,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,665 | €6,518 | +€1,854 | +39.7% |
| Provisions and deferred taxes | 16 | €19,235 | €19,235 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €19,235 | €19,235 | = | 0.0% |
| Pensions and similar obligations | 160 | €19,235 | €19,235 | = | 0.0% |
| Amounts payable | 17/49 | €20,418 | €16,802 | -€3,616 | -17.7% |
| Amounts payable within one year | 42/48 | €9,729 | €6,804 | -€2,925 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €1,614 | - | -€1,614 | |
| Trade debts | 44 | €1,683 | €756 | -€927 | -55.1% |
| Suppliers | 440/4 | €1,683 | €756 | -€927 | -55.1% |
| Taxes, remuneration and social security | 45 | €4,978 | €3,417 | -€1,561 | -31.4% |
| Taxes | 450/3 | €4,978 | €3,417 | -€1,561 | -31.4% |
| Other amounts payable | 47/48 | €1,455 | €2,632 | +€1,177 | +80.9% |
| Accrued charges and deferred income | 492/3 | €10,689 | €9,998 | -€691 | -6.5% |
| Non-recurring operating income | 76A | - | €521 | +€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,191 | €5,867 | -€324 | -5.2% |
| Other operating charges | 640/8 | €647 | €617 | -€31 | -4.7% |
| Non-recurring operating charges | 66A | €17 | €268 | +€251 | +1,497% |
| Gross operating margin | 9900 | €24,894 | €10,656 | -€14,238 | -57.2% |
| Operating profit (loss) | 9901 | €18,039 | €3,904 | -€14,135 | -78.4% |
| Financial income | 75/76B | €162 | €270 | +€107 | +66.2% |
| Recurring financial income | 75 | €162 | €270 | +€107 | +66.2% |
| Financial charges | 65/66B | €1,478 | €1,300 | -€178 | -12.0% |
| Recurring financial charges | 65 | €1,478 | €1,300 | -€178 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €16,723 | €2,874 | -€13,850 | -82.8% |
| Income taxes | 67/77 | €2,000 | €1,020 | -€980 | -49.0% |
| Profit (loss) for the period | 9904 | €14,724 | €1,854 | -€12,870 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,724 | €1,854 | -€12,870 | -87.4% |
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 16 October 2026 via checked.be.