FONTAINE MANAGEMENT: what changed
FONTAINE MANAGEMENT
Largest movements
- Cash +€16,257
up €16,257 (+27.9%), from €58,188 to €74,445
mainly Net result for the year (+€34,561) and Deferred charges and accrued income (+€832)
- Deferred charges and accrued income -€832
down €832 (-51.1%), from €1,628 to €796
- Reserves +€33,728
up €33,728 (+99.0%), from €34,072 to €67,801
- Tax, wage and social debts -€16,337
down €16,337 (-74.5%), from €21,926 to €5,589
of which Taxes: -€17,537
- Other debts -€2,020
down €2,020 (-60.5%), from €3,339 to €1,318
- Gross operating margin +€16,384
up €16,384 (+44.5%), from €36,851 to €53,235
- Taxes +€4,535
up €4,535 (+33.9%), from €13,377 to €17,912
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,720 | €81,291 | +€15,571 | +23.7% |
| Current assets | 29/58 | €65,720 | €81,291 | +€15,571 | +23.7% |
| Amounts receivable within one year | 40/41 | €5,903 | €6,050 | +€147 | +2.5% |
| Trade receivables | 40 | €4,598 | €6,050 | +€1,452 | +31.6% |
| Other amounts receivable | 41 | €1,305 | - | -€1,305 | |
| Cash at bank and in hand | 54/58 | €58,188 | €74,445 | +€16,257 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,628 | €796 | -€832 | -51.1% |
| Total equity and liabilities | 10/49 | €65,720 | €81,291 | +€15,571 | +23.7% |
| Equity | 10/15 | €40,272 | €74,001 | +€33,728 | +83.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,072 | €67,801 | +€33,728 | +99.0% |
| Distributable reserves | 133 | €34,072 | €67,801 | +€33,728 | +99.0% |
| Amounts payable | 17/49 | €25,448 | €7,290 | -€18,157 | -71.4% |
| Amounts payable within one year | 42/48 | €25,448 | €7,290 | -€18,157 | -71.4% |
| Trade debts | 44 | €182 | €383 | +€200 | +110% |
| Suppliers | 440/4 | €182 | €383 | +€200 | +110% |
| Taxes, remuneration and social security | 45 | €21,926 | €5,589 | -€16,337 | -74.5% |
| Taxes | 450/3 | €21,926 | €4,390 | -€17,537 | -80.0% |
| Remuneration and social security | 454/9 | - | €1,199 | +€1,199 | |
| Other amounts payable | 47/48 | €3,339 | €1,318 | -€2,020 | -60.5% |
| Other operating charges | 640/8 | €517 | €666 | +€149 | +28.8% |
| Gross operating margin | 9900 | €36,851 | €53,235 | +€16,384 | +44.5% |
| Operating profit (loss) | 9901 | €36,334 | €52,569 | +€16,235 | +44.7% |
| Financial charges | 65/66B | €87 | €96 | +€8 | +9.5% |
| Recurring financial charges | 65 | €87 | €96 | +€8 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €36,247 | €52,473 | +€16,227 | +44.8% |
| Income taxes | 67/77 | €13,377 | €17,912 | +€4,535 | +33.9% |
| Profit (loss) for the period | 9904 | €22,870 | €34,561 | +€11,692 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,870 | €34,561 | +€11,692 | +51.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.