Fonte-Fer-Art: 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.
Fonte-Fer-Art
Largest movements
- Receivables within one year +€5,986
up €5,986 (+9.5%), from €63,344 to €69,330
of which Other amounts receivable: +€26,075
- Cash +€3,176
up €3,176 (+34.2%), from €9,283 to €12,459
mainly Net result for the year (+€19,702) and Depreciation (+€8,713)
- Deferred charges and accrued income +€1,747
up €1,747 (+111%), from €1,572 to €3,319
- Tangible fixed assets -€1,523
down €1,523 (-5.6%), from €26,996 to €25,473
of which Plant, machinery and equipment: -€1,671
- Reserves +€19,702
up €19,702 (+43.4%), from €45,388 to €65,090
- Tax, wage and social debts -€10,109
down €10,109 (-37.2%), from €27,172 to €17,062
of which Remuneration and social security: -€11,110
- Gross operating margin +€48,066
up €48,066 (+85.7%), from €56,055 to €104,121
- Taxes +€9,671
up €9,671 (+336%), from €2,875 to €12,545
- Other operating charges +€8,509
up €8,509 (+356%), from €2,393 to €10,902
- Staff costs +€8,008
up €8,008 (+18.7%), from €42,836 to €50,844
- Depreciation +€3,239
up €3,239 (+59.2%), from €5,475 to €8,713
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 | €107,262 | €116,648 | +€9,385 | +8.8% |
| Fixed assets | 21/28 | €33,062 | €31,539 | -€1,523 | -4.6% |
| Tangible fixed assets | 22/27 | €26,996 | €25,473 | -€1,523 | -5.6% |
| Plant, machinery and equipment | 23 | €22,930 | €21,259 | -€1,671 | -7.3% |
| Furniture and vehicles | 24 | €4,066 | €4,214 | +€148 | +3.6% |
| Financial fixed assets | 28 | €6,066 | €6,066 | = | 0.0% |
| Current assets | 29/58 | €74,200 | €85,109 | +€10,909 | +14.7% |
| Amounts receivable within one year | 40/41 | €63,344 | €69,330 | +€5,986 | +9.5% |
| Trade receivables | 40 | €28,637 | €8,548 | -€20,089 | -70.2% |
| Other amounts receivable | 41 | €34,707 | €60,783 | +€26,075 | +75.1% |
| Cash at bank and in hand | 54/58 | €9,283 | €12,459 | +€3,176 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,572 | €3,319 | +€1,747 | +111% |
| Total equity and liabilities | 10/49 | €107,262 | €116,648 | +€9,385 | +8.8% |
| Equity | 10/15 | €78,607 | €98,310 | +€19,702 | +25.1% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €45,388 | €65,090 | +€19,702 | +43.4% |
| Distributable reserves | 133 | €45,388 | €65,090 | +€19,702 | +43.4% |
| Profit (loss) carried forward | 14 | €18,620 | €18,620 | = | 0.0% |
| Amounts payable | 17/49 | €28,655 | €18,338 | -€10,317 | -36.0% |
| Amounts payable within one year | 42/48 | €28,655 | €18,338 | -€10,317 | -36.0% |
| Trade debts | 44 | €1,483 | €1,276 | -€208 | -14.0% |
| Suppliers | 440/4 | €1,483 | €1,276 | -€208 | -14.0% |
| Taxes, remuneration and social security | 45 | €27,172 | €17,062 | -€10,109 | -37.2% |
| Taxes | 450/3 | €16,061 | €17,062 | +€1,001 | +6.2% |
| Remuneration and social security | 454/9 | €11,110 | - | -€11,110 | |
| Remuneration, social security and pensions | 62 | €42,836 | €50,844 | +€8,008 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €8,713 | +€3,239 | +59.2% |
| Other operating charges | 640/8 | €2,393 | €10,902 | +€8,509 | +356% |
| Gross operating margin | 9900 | €56,055 | €104,121 | +€48,066 | +85.7% |
| Operating profit (loss) | 9901 | €5,351 | €33,662 | +€28,311 | +529% |
| Financial income | 75/76B | €14 | €6 | -€8 | -56.7% |
| Recurring financial income | 75 | €14 | €6 | -€8 | -56.7% |
| Financial charges | 65/66B | €1,155 | €1,420 | +€265 | +22.9% |
| Recurring financial charges | 65 | €1,155 | €1,420 | +€265 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,209 | €32,248 | +€28,039 | +666% |
| Income taxes | 67/77 | €2,875 | €12,545 | +€9,671 | +336% |
| Profit (loss) for the period | 9904 | €1,334 | €19,702 | +€18,368 | +1,377% |
| Profit (loss) for the period to be appropriated | 9905 | €1,334 | €19,702 | +€18,368 | +1,377% |
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 23 October 2026 via checked.be.