Fontec: what changed
Two fiscal 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.
What changed
Fontec
NACE 43.120, Site preparation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €450,099+€1.3m
Equity
€1.6m
2024 · €1.8m-€207,428
Cash
€4,351
2024 · €10,713-€6,361
Balance sheet total
€6.9m
2024 · €6.4m+€533,144
Largest movements
Assets
- Tangible fixed assets +€2.1m
up €2.1m (+121.2%), from €1.7m to €3.8m
of which Plant, machinery and equipment: +€2.0m
- Receivables within one year -€1.4m
down €1.4m (-30.7%), from €4.5m to €3.1m
of which Other amounts receivable: -€3.3m
- Stocks and contracts -€192,387
no longer reported in 2025 (was €192,387)
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+123.1%), from €896,341 to €2.0m
- Trade debts -€482,570
down €482,570 (-16.2%), from €3.0m to €2.5m
- Profit (loss) carried forward -€207,428
down €207,428 (-23.3%), from €889,696 to €682,268
- Tax, wage and social debts +€144,085
up €144,085 (+52.4%), from €274,843 to €418,928
of which Taxes: +€85,704
Income statement
- Turnover +€8.2m
up €8.2m (+108.1%), from €7.6m to €15.9m
- Goods and materials +€4.3m
up €4.3m (+97.0%), from €4.4m to €8.8m
of which Purchases: +€4.0m
- Services and other goods +€1.4m
up €1.4m (+104.8%), from €1.4m to €2.8m
- Taxes +€472,420
up €472,420 (+277.8%), from €170,054 to €642,474
of which Taxes: +€601,346
- Staff costs +€435,692
up €435,692 (+31.2%), from €1.4m to €1.8m
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.
Result 2024
€450,099
Turnover
+€8.2m
Other operating income
+€69,175
Goods and materials
-€4.3m
Services and other goods
-€1.4m
Staff costs
-€435,692
Depreciation
-€202,586
Provisions
-€102,661
Other operating charges
+€5,338
Other operating items
-€20,479
Financial income
-€310
Financial charges
-€3,914
Taxes
-€472,420
Result 2025
€1.8m
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.
From operations
+€4.5m
Investment
-€2.5m
Financing
-€2.0m
Cash 2024
€10,713
From operations (derived)
+€4.5m
Net result for the year
+€1.8m
Depreciation
+€393,720
Stocks and contracts
+€192,387
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€31,381
Trade debts
-€482,570
Tax, wage and social debts
+€144,085
Other debts
+€1.1m
Accrued charges and deferred income
-€24,603
Investment (derived)
-€2.5m
Investment in fixed assets (net)
-€2.5m
Financing
-€2.0m
Contributions, distributions and other
-€2.0m
Cash 2025
€4,351
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,387,575 | €6,920,718 | +€533,144 | +8.3% |
| Fixed assets | 21/28 | €1,714,150 | €3,786,519 | +€2.1m | +120.9% |
| Tangible fixed assets | 22/27 | €1,709,211 | €3,781,557 | +€2.1m | +121.2% |
| Land and buildings | 22 | €1,249,629 | €1,188,327 | -€61,302 | -4.9% |
| Plant, machinery and equipment | 23 | €344,855 | €2,315,855 | +€2.0m | +571.5% |
| Furniture and vehicles | 24 | €114,727 | €98,001 | -€16,726 | -14.6% |
| Assets under construction and advance payments | 27 | - | €179,374 | +€179,374 | |
| Financial fixed assets | 28 | €4,939 | €4,961 | +€22 | +0.4% |
| Other financial fixed assets | 284/8 | €4,939 | €4,961 | +€22 | +0.4% |
| Amounts receivable and cash guarantees | 285/8 | €4,939 | €4,961 | +€22 | +0.4% |
| Current assets | 29/58 | €4,673,425 | €3,134,200 | -€1.5m | -32.9% |
| Stocks and contracts in progress | 3 | €192,387 | - | -€192,387 | |
| Stocks | 30/36 | €192,387 | - | -€192,387 | |
| Raw materials and consumables | 30/31 | €192,387 | - | -€192,387 | |
| Amounts receivable within one year | 40/41 | €4,464,286 | €3,092,428 | -€1.4m | -30.7% |
| Trade receivables | 40 | €558,968 | €2,440,234 | +€1.9m | +336.6% |
| Other amounts receivable | 41 | €3,905,318 | €652,195 | -€3.3m | -83.3% |
| Cash at bank and in hand | 54/58 | €10,713 | €4,351 | -€6,361 | -59.4% |
| Deferred charges and accrued income | 490/1 | €6,039 | €37,420 | +€31,381 | +519.7% |
| Total equity and liabilities | 10/49 | €6,387,575 | €6,920,718 | +€533,144 | +8.3% |
| Equity | 10/15 | €1,782,347 | €1,574,919 | -€207,428 | -11.6% |
| Contributions | 10/11 | €496,000 | €496,000 | = | 0.0% |
| Capital | 10 | €496,000 | €496,000 | = | 0.0% |
| Issued capital | 100 | €496,000 | €496,000 | = | 0.0% |
| Reserves | 13 | €396,651 | €396,651 | = | 0.0% |
| Non-distributable reserves | 130/1 | €396,651 | €396,651 | = | 0.0% |
| Legal reserve | 130 | €49,600 | €49,600 | = | 0.0% |
| Other | 1319 | €347,051 | €347,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | €889,696 | €682,268 | -€207,428 | -23.3% |
| Provisions and deferred taxes | 16 | €426,408 | €426,408 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €426,408 | €426,408 | = | 0.0% |
| Other liabilities and charges | 164/5 | €426,408 | €426,408 | = | 0.0% |
| Amounts payable | 17/49 | €4,178,820 | €4,919,391 | +€740,572 | +17.7% |
| Amounts payable within one year | 42/48 | €4,154,216 | €4,919,391 | +€765,175 | +18.4% |
| Trade debts | 44 | €2,983,033 | €2,500,463 | -€482,570 | -16.2% |
| Suppliers | 440/4 | €2,983,033 | €2,500,463 | -€482,570 | -16.2% |
| Taxes, remuneration and social security | 45 | €274,843 | €418,928 | +€144,085 | +52.4% |
| Taxes | 450/3 | €112,183 | €197,886 | +€85,704 | +76.4% |
| Remuneration and social security | 454/9 | €162,660 | €221,042 | +€58,382 | +35.9% |
| Other amounts payable | 47/48 | €896,341 | €2,000,000 | +€1.1m | +123.1% |
| Accrued charges and deferred income | 492/3 | €24,603 | - | -€24,603 | |
| Operating income | 70/76A | €7,936,582 | €16,220,171 | +€8.3m | +104.4% |
| Turnover | 70 | €7,617,765 | €15,850,141 | +€8.2m | +108.1% |
| Other operating income | 74 | €291,927 | €361,102 | +€69,175 | +23.7% |
| Non-recurring operating income | 76A | €26,890 | €8,927 | -€17,963 | -66.8% |
| Operating charges | 60/66A | €7,311,175 | €13,775,647 | +€6.5m | +88.4% |
| Goods for resale, raw materials and consumables | 60 | €4,444,868 | €8,754,584 | +€4.3m | +97.0% |
| Purchases | 600/8 | €4,608,293 | €8,562,197 | +€4.0m | +85.8% |
| Change in stocks: decrease (increase) | 609 | -€163,425 | €192,387 | +€355,812 | |
| Services and other goods | 61 | €1,351,432 | €2,768,070 | +€1.4m | +104.8% |
| Remuneration, social security and pensions | 62 | €1,396,480 | €1,832,172 | +€435,692 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,133 | €393,720 | +€202,586 | +106.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€102,661 | - | +€102,661 | |
| Other operating charges | 640/8 | €29,923 | €24,584 | -€5,338 | -17.8% |
| Non-recurring operating charges | 66A | - | €2,517 | +€2,517 | |
| Operating profit (loss) | 9901 | €625,407 | €2,444,523 | +€1.8m | +290.9% |
| Financial income | 75/76B | €3,212 | €2,902 | -€310 | -9.6% |
| Recurring financial income | 75 | €3,212 | €2,902 | -€310 | -9.6% |
| Income from current assets | 751 | €3,212 | €2,902 | -€310 | -9.6% |
| Financial charges | 65/66B | €8,466 | €12,380 | +€3,914 | +46.2% |
| Recurring financial charges | 65 | €8,466 | €12,380 | +€3,914 | +46.2% |
| Other financial charges | 652/9 | €8,466 | €12,380 | +€3,914 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €620,153 | €2,435,046 | +€1.8m | +292.7% |
| Income taxes | 67/77 | €170,054 | €642,474 | +€472,420 | +277.8% |
| Taxes | 670/3 | €215,360 | €816,707 | +€601,346 | +279.2% |
| Tax adjustments and reversals of tax provisions | 77 | €45,306 | €174,233 | +€128,926 | +284.6% |
| Profit (loss) for the period | 9904 | €450,099 | €1,792,572 | +€1.3m | +298.3% |
| Profit (loss) for the period to be appropriated | 9905 | €450,099 | €1,792,572 | +€1.3m | +298.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.