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.
What changed
FONTENELLE
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,509
2024 · €39,508-€13,999
Equity
€401,607
2024 · €376,098+€25,509
Cash
€147,448
2024 · €131,838+€15,610
Balance sheet total
€1.5m
2024 · €1.6m-€81,835
Largest movements
Assets
- Tangible fixed assets -€97,445
down €97,445 (-6.8%), from €1.4m to €1.3m
Equity and liabilities
- Debts after one year -€109,931
down €109,931 (-10.3%), from €1.1m to €955,748
- Profit (loss) carried forward +€35,731
up €35,731 (+12.1%), from €296,272 to €332,003
Income statement
- Gross operating margin -€19,718
down €19,718 (-10.5%), from €187,346 to €167,628
- Taxes -€3,576
down €3,576 (-23.1%), from €15,487 to €11,910
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
€39,508
Gross operating margin
-€19,718
Other operating charges
-€578
Financial income
+€1,422
Financial charges
+€1,299
Taxes
+€3,576
Result 2025
€25,509
raises the resultlowers the result
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.
From operations
+€121,631
Investment
€0
Financing
-€106,022
Cash 2024
€131,838
From operations (derived)
+€121,631
Net result for the year
+€25,509
Depreciation
+€97,445
Provisions
-€3,407
Tax, wage and social debts
+€999
Other debts
+€1,087
Financing
-€106,022
Debts after one year
-€109,931
Current portion of long-term debt
+€3,909
Cash 2025
€147,448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,567,162 | €1,485,327 | -€81,835 | -5.2% |
| Fixed assets | 21/28 | €1,435,324 | €1,337,880 | -€97,445 | -6.8% |
| Tangible fixed assets | 22/27 | €1,435,324 | €1,337,880 | -€97,445 | -6.8% |
| Land and buildings | 22 | €1,435,324 | €1,337,880 | -€97,445 | -6.8% |
| Current assets | 29/58 | €131,838 | €147,448 | +€15,610 | +11.8% |
| Cash at bank and in hand | 54/58 | €131,838 | €147,448 | +€15,610 | +11.8% |
| Total equity and liabilities | 10/49 | €1,567,162 | €1,485,327 | -€81,835 | -5.2% |
| Equity | 10/15 | €376,098 | €401,607 | +€25,509 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,226 | €51,004 | -€10,222 | -16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,366 | €49,144 | -€10,222 | -17.2% |
| Profit (loss) carried forward | 14 | €296,272 | €332,003 | +€35,731 | +12.1% |
| Provisions and deferred taxes | 16 | €19,789 | €16,381 | -€3,407 | -17.2% |
| Deferred taxes | 168 | €19,789 | €16,381 | -€3,407 | -17.2% |
| Amounts payable | 17/49 | €1,171,275 | €1,067,338 | -€103,936 | -8.9% |
| Amounts payable after more than one year | 17 | €1,065,679 | €955,748 | -€109,931 | -10.3% |
| Financial debts | 170/4 | €1,065,679 | €955,748 | -€109,931 | -10.3% |
| Amounts payable within one year | 42/48 | €105,596 | €111,590 | +€5,994 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €104,056 | €107,965 | +€3,909 | +3.8% |
| Taxes, remuneration and social security | 45 | €487 | €1,485 | +€999 | +205% |
| Taxes | 450/3 | €487 | €1,485 | +€999 | +205% |
| Other amounts payable | 47/48 | €1,053 | €2,140 | +€1,087 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,445 | €97,445 | = | 0.0% |
| Other operating charges | 640/8 | €16,463 | €17,041 | +€578 | +3.5% |
| Gross operating margin | 9900 | €187,346 | €167,628 | -€19,718 | -10.5% |
| Operating profit (loss) | 9901 | €73,438 | €53,143 | -€20,296 | -27.6% |
| Financial income | 75/76B | - | €1,422 | +€1,422 | |
| Recurring financial income | 75 | - | €1,422 | +€1,422 | |
| Financial charges | 65/66B | €21,851 | €20,552 | -€1,299 | -5.9% |
| Recurring financial charges | 65 | €21,851 | €20,552 | -€1,299 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €51,587 | €34,012 | -€17,575 | -34.1% |
| Transfer from deferred taxes | 780 | €3,407 | €3,407 | = | 0.0% |
| Income taxes | 67/77 | €15,487 | €11,910 | -€3,576 | -23.1% |
| Profit (loss) for the period | 9904 | €39,508 | €25,509 | -€13,999 | -35.4% |
| Transfer from tax-exempt reserves | 789 | €10,222 | €10,222 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,730 | €35,731 | -€13,999 | -28.1% |
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 19 October 2026 via checked.be.