FONTANA: 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.
FONTANA
Largest movements
- Cash +€468,182
up €468,182 (+509.0%), from €91,988 to €560,170
mainly Trade debts (+€637,951) and Debts after one year (+€65,212)
- Receivables within one year +€275,672
up €275,672 (+341.1%), from €80,819 to €356,492
of which Other amounts receivable: +€255,799
- Trade debts +€637,951
up €637,951 (+510.6%), from €124,949 to €762,901
- Debts after one year +€65,212
up €65,212 (+869.5%), from €7,500 to €72,712
of which Financial debts: +€65,212
- Profit (loss) carried forward +€26,653
up €26,653 (+434.7%), from €6,131 to €32,784
- Tax, wage and social debts +€20,637
up €20,637 (+216.6%), from €9,528 to €30,165
of which Remuneration and social security: +€13,195
- Turnover +€6.0m
up €6.0m (+886.6%), from €671,081 to €6.6m
- Purchases and services +€5.3m
up €5.3m (+749.8%), from €713,406 to €6.1m
- Gross operating margin +€569,975
up €569,975 (+1572.9%), from €36,237 to €606,211
- Financial charges +€285,038
up €285,038 (+32307.4%), from €882 to €285,920
- Staff costs +€223,695
up €223,695 (+368.6%), from €60,696 to €284,391
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.
Cash bridge derived
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 | €195,558 | €943,112 | +€747,554 | +382.3% |
| Fixed assets | 21/28 | €22,751 | €24,490 | +€1,739 | +7.6% |
| Tangible fixed assets | 22/27 | €12,392 | €14,131 | +€1,739 | +14.0% |
| Furniture and vehicles | 24 | €972 | €2,711 | +€1,739 | +179.0% |
| Other tangible fixed assets | 26 | €11,420 | €11,420 | = | 0.0% |
| Financial fixed assets | 28 | €10,359 | €10,359 | = | 0.0% |
| Current assets | 29/58 | €172,807 | €918,623 | +€745,815 | +431.6% |
| Amounts receivable within one year | 40/41 | €80,819 | €356,492 | +€275,672 | +341.1% |
| Trade receivables | 40 | €45,652 | €65,525 | +€19,873 | +43.5% |
| Other amounts receivable | 41 | €35,167 | €290,966 | +€255,799 | +727.4% |
| Cash at bank and in hand | 54/58 | €91,988 | €560,170 | +€468,182 | +509.0% |
| Deferred charges and accrued income | 490/1 | - | €1,961 | +€1,961 | |
| Total equity and liabilities | 10/49 | €195,558 | €943,112 | +€747,554 | +382.3% |
| Equity | 10/15 | €20,391 | €47,044 | +€26,653 | +130.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,131 | €32,784 | +€26,653 | +434.7% |
| Amounts payable | 17/49 | €175,167 | €896,068 | +€720,901 | +411.6% |
| Amounts payable after more than one year | 17 | €7,500 | €72,712 | +€65,212 | +869.5% |
| Financial debts | 170/4 | - | €65,212 | +€65,212 | |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €167,667 | €823,357 | +€655,690 | +391.1% |
| Financial debts | 43 | €2,717 | - | -€2,717 | |
| Other loans | 439 | €2,717 | - | -€2,717 | |
| Trade debts | 44 | €124,949 | €762,901 | +€637,951 | +510.6% |
| Suppliers | 440/4 | €124,949 | €762,901 | +€637,951 | +510.6% |
| Taxes, remuneration and social security | 45 | €9,528 | €30,165 | +€20,637 | +216.6% |
| Taxes | 450/3 | €1,435 | €8,876 | +€7,441 | +518.5% |
| Remuneration and social security | 454/9 | €8,093 | €21,288 | +€13,195 | +163.0% |
| Other amounts payable | 47/48 | €30,472 | €30,291 | -€181 | -0.6% |
| Turnover | 70 | €671,081 | €6,621,144 | +€6.0m | +886.6% |
| Non-recurring operating income | 76A | €49,262 | - | -€49,262 | |
| Goods, raw materials, services and sundry goods | 60/61 | €713,406 | €6,062,529 | +€5.3m | +749.8% |
| Remuneration, social security and pensions | 62 | €60,696 | €284,391 | +€223,695 | +368.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €656 | +€364 | +124.7% |
| Other operating charges | 640/8 | €9,095 | €1,173 | -€7,922 | -87.1% |
| Gross operating margin | 9900 | €36,237 | €606,211 | +€569,975 | +1572.9% |
| Operating profit (loss) | 9901 | -€33,846 | €319,991 | +€353,838 | |
| Financial income | 75/76B | €376 | €505 | +€128 | +34.1% |
| Recurring financial income | 75 | €376 | €505 | +€128 | +34.1% |
| Financial charges | 65/66B | €882 | €285,920 | +€285,038 | +32307.4% |
| Recurring financial charges | 65 | €882 | €285,920 | +€285,038 | +32307.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,352 | €34,575 | +€68,927 | |
| Income taxes | 67/77 | €804 | €7,922 | +€7,119 | +885.8% |
| Profit (loss) for the period | 9904 | -€35,156 | €26,653 | +€61,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,156 | €26,653 | +€61,809 |
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 9 October 2026 via checked.be.