FONTENELLE: 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.
FONTENELLE
Largest movements
- Current investments +€343,907
up €343,907 (+1,794%), from €19,172 to €363,079
- Receivables after one year -€251,362
down €251,362 (-89.7%), from €280,338 to €28,976
- Cash -€36,873
down €36,873 (-19.3%), from €191,378 to €154,505
mainly Current investments (-€343,907) and Investment in fixed assets (net) (-€31,204)
- Tangible fixed assets +€14,743
up €14,743 (+31.5%), from €46,730 to €61,472
- Accrued charges and deferred income +€61,377
new in 2025: €61,377
- Profit (loss) carried forward +€27,976
up €27,976 (+5.8%), from €479,065 to €507,041
- Trade debts -€23,285
down €23,285 (-79.7%), from €29,212 to €5,928
- Turnover -€265,588
no longer reported in 2025 (was €265,588)
- Purchases and services -€235,625
no longer reported in 2025 (was €235,625)
- Gross operating margin +€47,402
up €47,402 (+137%), from €34,495 to €81,897
- Other operating charges -€7,706
down €7,706 (-89.8%), from €8,579 to €872
- Taxes +€2,863
up €2,863 (+48.1%), from €5,957 to €8,820
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 | €543,617 | €614,232 | +€70,615 | +13.0% |
| Fixed assets | 21/28 | €52,730 | €67,472 | +€14,743 | +28.0% |
| Tangible fixed assets | 22/27 | €46,730 | €61,472 | +€14,743 | +31.5% |
| Furniture and vehicles | 24 | €46,730 | €61,472 | +€14,743 | +31.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €490,888 | €546,759 | +€55,872 | +11.4% |
| Amounts receivable after more than one year | 29 | €280,338 | €28,976 | -€251,362 | -89.7% |
| Other amounts receivable | 291 | €280,338 | €28,976 | -€251,362 | -89.7% |
| Current investments | 50/53 | €19,172 | €363,079 | +€343,907 | +1,794% |
| Cash at bank and in hand | 54/58 | €191,378 | €154,505 | -€36,873 | -19.3% |
| Deferred charges and accrued income | 490/1 | - | €199 | +€199 | |
| Total equity and liabilities | 10/49 | €543,617 | €614,232 | +€70,615 | +13.0% |
| Equity | 10/15 | €501,143 | €529,118 | +€27,976 | +5.6% |
| Contributions | 10/11 | €22,036 | €22,036 | = | 0.0% |
| Reserves | 13 | €42 | €42 | = | 0.0% |
| Distributable reserves | 133 | €42 | €42 | = | 0.0% |
| Profit (loss) carried forward | 14 | €479,065 | €507,041 | +€27,976 | +5.8% |
| Amounts payable | 17/49 | €42,475 | €85,114 | +€42,639 | +100% |
| Amounts payable within one year | 42/48 | €42,475 | €23,737 | -€18,738 | -44.1% |
| Trade debts | 44 | €29,212 | €5,928 | -€23,285 | -79.7% |
| Suppliers | 440/4 | €29,212 | €5,928 | -€23,285 | -79.7% |
| Taxes, remuneration and social security | 45 | €13,262 | €17,809 | +€4,547 | +34.3% |
| Taxes | 450/3 | €7,807 | €12,157 | +€4,351 | +55.7% |
| Remuneration and social security | 454/9 | €5,456 | €5,652 | +€196 | +3.6% |
| Accrued charges and deferred income | 492/3 | - | €61,377 | +€61,377 | |
| Turnover | 70 | €265,588 | - | -€265,588 | |
| Goods, raw materials, services and sundry goods | 60/61 | €235,625 | - | -€235,625 | |
| Remuneration, social security and pensions | 62 | €31,659 | €32,210 | +€550 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,263 | €16,461 | +€1,198 | +7.9% |
| Other operating charges | 640/8 | €8,579 | €872 | -€7,706 | -89.8% |
| Gross operating margin | 9900 | €34,495 | €81,897 | +€47,402 | +137% |
| Operating profit (loss) | 9901 | -€21,006 | €32,354 | +€53,360 | |
| Financial income | 75/76B | €5,176 | €5,481 | +€305 | +5.9% |
| Recurring financial income | 75 | €5,176 | €5,481 | +€305 | +5.9% |
| Financial charges | 65/66B | €264 | €1,039 | +€775 | +293% |
| Recurring financial charges | 65 | €264 | €1,039 | +€775 | +293% |
| Profit (loss) for the period before taxes | 9903 | -€16,094 | €36,796 | +€52,890 | |
| Income taxes | 67/77 | €5,957 | €8,820 | +€2,863 | +48.1% |
| Profit (loss) for the period | 9904 | -€22,051 | €27,976 | +€50,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,051 | €27,976 | +€50,027 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.