FONTAINE SILO: 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 SILO
Largest movements
- Receivables within one year +€78,682
up €78,682 (+117%), from €66,996 to €145,678
of which Trade receivables: +€74,661
- Stocks and contracts -€74,522
down €74,522 (-25.3%), from €294,789 to €220,267
- Current investments -€55,200
down €55,200 (-24.9%), from €222,000 to €166,800
- Tangible fixed assets -€22,828
down €22,828 (-43.3%), from €52,731 to €29,903
of which Furniture and vehicles: -€22,772
- Cash -€13,813
down €13,813 (-12.7%), from €108,628 to €94,814
mainly Contributions, distributions and other (-€340,000) and Receivables within one year (-€78,682)
- Other debts -€63,890
down €63,890 (-15.8%), from €404,409 to €340,520
- Debts after one year -€10,920
down €10,920 (-100%), from €10,920 to €0
- Current portion of long-term debt -€10,796
down €10,796 (-49.7%), from €21,715 to €10,920
- Staff costs +€31,536
up €31,536 (+11.5%), from €274,279 to €305,815
- Provisions -€27,200
down €27,200, from €22,000 to -€5,200
- Financial charges +€20,286
up €20,286 (+192%), from €10,569 to €30,854
- Gross operating margin +€13,339
up €13,339 (+1.9%), from €698,067 to €711,406
- Depreciation +€8,304
up €8,304 (+41.3%), from €20,099 to €28,404
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 | €757,606 | €679,080 | -€78,525 | -10.4% |
| Fixed assets | 21/28 | €61,632 | €47,906 | -€13,726 | -22.3% |
| Intangible fixed assets | 21 | - | €9,102 | +€9,102 | |
| Tangible fixed assets | 22/27 | €52,731 | €29,903 | -€22,828 | -43.3% |
| Plant, machinery and equipment | 23 | €56 | €0 | -€56 | -100% |
| Furniture and vehicles | 24 | €52,675 | €29,903 | -€22,772 | -43.2% |
| Financial fixed assets | 28 | €8,901 | €8,901 | = | 0.0% |
| Current assets | 29/58 | €695,974 | €631,174 | -€64,800 | -9.3% |
| Stocks and contracts in progress | 3 | €294,789 | €220,267 | -€74,522 | -25.3% |
| Stocks | 30/36 | €294,789 | €220,267 | -€74,522 | -25.3% |
| Amounts receivable within one year | 40/41 | €66,996 | €145,678 | +€78,682 | +117% |
| Trade receivables | 40 | €44,884 | €119,545 | +€74,661 | +166% |
| Other amounts receivable | 41 | €22,112 | €26,133 | +€4,021 | +18.2% |
| Current investments | 50/53 | €222,000 | €166,800 | -€55,200 | -24.9% |
| Cash at bank and in hand | 54/58 | €108,628 | €94,814 | -€13,813 | -12.7% |
| Deferred charges and accrued income | 490/1 | €3,561 | €3,616 | +€55 | +1.5% |
| Total equity and liabilities | 10/49 | €757,606 | €679,080 | -€78,525 | -10.4% |
| Equity | 10/15 | €250,766 | €255,924 | +€5,158 | +2.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €142,000 | €142,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €132,000 | €132,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,766 | €13,924 | +€5,158 | +58.8% |
| Provisions and deferred taxes | 16 | €22,000 | €16,800 | -€5,200 | -23.6% |
| Provisions for liabilities and charges | 160/5 | €22,000 | €16,800 | -€5,200 | -23.6% |
| Other liabilities and charges | 164/5 | €22,000 | €16,800 | -€5,200 | -23.6% |
| Amounts payable | 17/49 | €484,839 | €406,357 | -€78,483 | -16.2% |
| Amounts payable after more than one year | 17 | €10,920 | €0 | -€10,920 | -100% |
| Financial debts | 170/4 | €10,920 | €0 | -€10,920 | -100% |
| Amounts payable within one year | 42/48 | €473,480 | €406,357 | -€67,123 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €21,715 | €10,920 | -€10,796 | -49.7% |
| Financial debts | 43 | €371 | €1,130 | +€759 | +205% |
| Credit institutions | 430/8 | €371 | €1,130 | +€759 | +205% |
| Trade debts | 44 | €13,120 | €16,537 | +€3,417 | +26.0% |
| Suppliers | 440/4 | €13,120 | €16,537 | +€3,417 | +26.0% |
| Taxes, remuneration and social security | 45 | €33,864 | €37,250 | +€3,386 | +10.0% |
| Taxes | 450/3 | €99 | €2,161 | +€2,062 | +2,083% |
| Remuneration and social security | 454/9 | €33,765 | €35,089 | +€1,324 | +3.9% |
| Other amounts payable | 47/48 | €404,409 | €340,520 | -€63,890 | -15.8% |
| Accrued charges and deferred income | 492/3 | €440 | €0 | -€440 | -100% |
| Non-recurring operating income | 76A | €23,509 | €0 | -€23,509 | -100% |
| Remuneration, social security and pensions | 62 | €274,279 | €305,815 | +€31,536 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,099 | €28,404 | +€8,304 | +41.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €22,000 | -€5,200 | -€27,200 | |
| Other operating charges | 640/8 | €1,554 | €2,287 | +€733 | +47.2% |
| Non-recurring operating charges | 66A | €90 | €0 | -€90 | -100% |
| Gross operating margin | 9900 | €698,067 | €711,406 | +€13,339 | +1.9% |
| Operating profit (loss) | 9901 | €380,045 | €380,101 | +€56 | 0.0% |
| Financial income | 75/76B | €6,431 | €2,598 | -€3,833 | -59.6% |
| Recurring financial income | 75 | €6,431 | €2,598 | -€3,833 | -59.6% |
| Financial charges | 65/66B | €10,569 | €30,854 | +€20,286 | +192% |
| Recurring financial charges | 65 | €10,569 | €30,854 | +€20,286 | +192% |
| Profit (loss) for the period before taxes | 9903 | €375,908 | €351,845 | -€24,063 | -6.4% |
| Income taxes | 67/77 | €4,118 | €6,687 | +€2,570 | +62.4% |
| Profit (loss) for the period | 9904 | €371,790 | €345,158 | -€26,632 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €371,790 | €345,158 | -€26,632 | -7.2% |
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 31 October 2026 via checked.be.