FONTENY: 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.
FONTENY
Largest movements
- Receivables within one year +€24,524
up €24,524 (+26.3%), from €93,093 to €117,617
of which Trade receivables: +€24,802
- Cash +€20,920
up €20,920 (+67.3%), from €31,081 to €52,001
mainly Net result for the year (+€25,884) and Depreciation (+€19,880)
- Tangible fixed assets -€15,868
down €15,868 (-6.1%), from €261,336 to €245,468
of which Furniture and vehicles: -€16,554
- Reserves +€25,051
up €25,051 (+22.2%), from €113,037 to €138,088
of which Distributable reserves: +€25,051
- Debts after one year -€10,092
down €10,092 (-37.5%), from €26,895 to €16,803
- Other debts +€8,174
up €8,174 (+3.7%), from €220,316 to €228,491
- Tax, wage and social debts +€5,586
up €5,586 (+43.4%), from €12,857 to €18,443
- Gross operating margin +€7,313
up €7,313 (+13.0%), from €56,389 to €63,701
- Depreciation -€3,684
down €3,684 (-15.6%), from €23,564 to €19,880
- Taxes +€2,202
up €2,202 (+31.9%), from €6,910 to €9,112
- Financial charges +€695
up €695 (+9.0%), from €7,759 to €8,454
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,642 | €423,247 | +€29,605 | +7.5% |
| Fixed assets | 21/28 | €268,804 | €252,936 | -€15,868 | -5.9% |
| Tangible fixed assets | 22/27 | €261,336 | €245,468 | -€15,868 | -6.1% |
| Land and buildings | 22 | €215,280 | €215,966 | +€686 | +0.3% |
| Furniture and vehicles | 24 | €46,056 | €29,502 | -€16,554 | -35.9% |
| Financial fixed assets | 28 | €7,469 | €7,469 | = | 0.0% |
| Current assets | 29/58 | €124,837 | €170,310 | +€45,473 | +36.4% |
| Amounts receivable within one year | 40/41 | €93,093 | €117,617 | +€24,524 | +26.3% |
| Trade receivables | 40 | €92,815 | €117,617 | +€24,802 | +26.7% |
| Other amounts receivable | 41 | €278 | - | -€278 | |
| Cash at bank and in hand | 54/58 | €31,081 | €52,001 | +€20,920 | +67.3% |
| Deferred charges and accrued income | 490/1 | €664 | €692 | +€29 | +4.3% |
| Total equity and liabilities | 10/49 | €393,642 | €423,247 | +€29,605 | +7.5% |
| Equity | 10/15 | €119,237 | €144,288 | +€25,051 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,037 | €138,088 | +€25,051 | +22.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,177 | €136,228 | +€25,051 | +22.5% |
| Amounts payable | 17/49 | €274,405 | €278,959 | +€4,554 | +1.7% |
| Amounts payable after more than one year | 17 | €26,895 | €16,803 | -€10,092 | -37.5% |
| Financial debts | 170/4 | €26,895 | €16,803 | -€10,092 | -37.5% |
| Amounts payable within one year | 42/48 | €247,510 | €262,156 | +€14,646 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,826 | €10,092 | -€734 | -6.8% |
| Trade debts | 44 | €3,510 | €5,130 | +€1,621 | +46.2% |
| Suppliers | 440/4 | €3,510 | €5,130 | +€1,621 | +46.2% |
| Taxes, remuneration and social security | 45 | €12,857 | €18,443 | +€5,586 | +43.4% |
| Taxes | 450/3 | €12,857 | €18,443 | +€5,586 | +43.4% |
| Other amounts payable | 47/48 | €220,316 | €228,491 | +€8,174 | +3.7% |
| Remuneration, social security and pensions | 62 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,564 | €19,880 | -€3,684 | -15.6% |
| Other operating charges | 640/8 | €359 | €371 | +€12 | +3.3% |
| Gross operating margin | 9900 | €56,389 | €63,701 | +€7,313 | +13.0% |
| Operating profit (loss) | 9901 | €32,445 | €43,450 | +€11,005 | +33.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,759 | €8,454 | +€695 | +9.0% |
| Recurring financial charges | 65 | €7,759 | €8,454 | +€695 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €24,686 | €34,996 | +€10,310 | +41.8% |
| Income taxes | 67/77 | €6,910 | €9,112 | +€2,202 | +31.9% |
| Profit (loss) for the period | 9904 | €17,776 | €25,884 | +€8,108 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,776 | €25,884 | +€8,108 | +45.6% |
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 11 October 2026 via checked.be.