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
- Cash +€13,037
up €13,037 (+26.7%), from €48,886 to €61,924
mainly Net result for the year (+€8,533) and Depreciation (+€7,286)
- Tangible fixed assets -€3,739
down €3,739 (-20.4%), from €18,299 to €14,560
of which Furniture and vehicles: -€7,074
- Financial fixed assets -€1,400
down €1,400 (-97.1%), from €1,442 to €42
- Receivables within one year +€904
up €904 (+49.6%), from €1,823 to €2,727
- Reserves +€8,533
up €8,533 (+41.9%), from €20,370 to €28,902
- Trade debts -€5,279
down €5,279 (-62.1%), from €8,499 to €3,220
- Tax, wage and social debts +€5,237
up €5,237 (+93.3%), from €5,614 to €10,851
- Gross operating margin +€3,314
up €3,314 (+18.6%), from €17,856 to €21,170
- Taxes +€1,505
up €1,505 (+53.0%), from €2,841 to €4,345
- Depreciation -€225
down €225 (-3.0%), from €7,511 to €7,286
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 | €73,359 | €81,849 | +€8,490 | +11.6% |
| Fixed assets | 21/28 | €19,741 | €14,602 | -€5,139 | -26.0% |
| Tangible fixed assets | 22/27 | €18,299 | €14,560 | -€3,739 | -20.4% |
| Furniture and vehicles | 24 | €18,299 | €11,225 | -€7,074 | -38.7% |
| Other tangible fixed assets | 26 | - | €3,335 | +€3,335 | |
| Financial fixed assets | 28 | €1,442 | €42 | -€1,400 | -97.1% |
| Current assets | 29/58 | €53,618 | €67,247 | +€13,629 | +25.4% |
| Amounts receivable within one year | 40/41 | €1,823 | €2,727 | +€904 | +49.6% |
| Other amounts receivable | 41 | €1,823 | €2,727 | +€904 | +49.6% |
| Cash at bank and in hand | 54/58 | €48,886 | €61,924 | +€13,037 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,909 | €2,596 | -€312 | -10.7% |
| Total equity and liabilities | 10/49 | €73,359 | €81,849 | +€8,490 | +11.6% |
| Equity | 10/15 | €59,246 | €67,779 | +€8,533 | +14.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €20,370 | €28,902 | +€8,533 | +41.9% |
| Distributable reserves | 133 | €20,370 | €28,902 | +€8,533 | +41.9% |
| Profit (loss) carried forward | 14 | €18,416 | €18,416 | = | 0.0% |
| Amounts payable | 17/49 | €14,113 | €14,070 | -€42 | -0.3% |
| Amounts payable within one year | 42/48 | €14,113 | €14,070 | -€42 | -0.3% |
| Trade debts | 44 | €8,499 | €3,220 | -€5,279 | -62.1% |
| Suppliers | 440/4 | €8,499 | €3,220 | -€5,279 | -62.1% |
| Taxes, remuneration and social security | 45 | €5,614 | €10,851 | +€5,237 | +93.3% |
| Taxes | 450/3 | €5,614 | €10,851 | +€5,237 | +93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,511 | €7,286 | -€225 | -3.0% |
| Other operating charges | 640/8 | €1,075 | €935 | -€140 | -13.0% |
| Gross operating margin | 9900 | €17,856 | €21,170 | +€3,314 | +18.6% |
| Operating profit (loss) | 9901 | €9,270 | €12,949 | +€3,679 | +39.7% |
| Financial income | 75/76B | €295 | €319 | +€25 | +8.3% |
| Recurring financial income | 75 | €295 | €319 | +€25 | +8.3% |
| Financial charges | 65/66B | €354 | €390 | +€36 | +10.3% |
| Recurring financial charges | 65 | €354 | €390 | +€36 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €9,211 | €12,878 | +€3,668 | +39.8% |
| Income taxes | 67/77 | €2,841 | €4,345 | +€1,505 | +53.0% |
| Profit (loss) for the period | 9904 | €6,370 | €8,533 | +€2,163 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,370 | €8,533 | +€2,163 | +34.0% |
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 31 October 2026 via checked.be.