FONTEYN: 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.
FONTEYN
Largest movements
- Current investments +€302,028
up €302,028 (+137%), from €220,589 to €522,617
- Cash -€231,541
down €231,541 (-56.5%), from €410,103 to €178,563
mainly Current investments (-€302,028) and Tax, wage and social debts (-€25,666)
- Tangible fixed assets -€11,240
down €11,240 (-18.3%), from €61,554 to €50,314
of which Furniture and vehicles: -€7,956
- Receivables within one year -€9,635
down €9,635 (-28.0%), from €34,405 to €24,770
of which Other amounts receivable: -€11,269
- Reserves +€60,850
up €60,850 (+8.9%), from €685,865 to €746,716
- Tax, wage and social debts -€25,666
down €25,666 (-63.6%), from €40,378 to €14,712
- Other debts +€16,101
up €16,101 (+232%), from €6,934 to €23,035
- Financial income -€242,331
down €242,331 (-96.6%), from €250,956 to €8,625
- Taxes -€24,815
down €24,815 (-47.3%), from €52,471 to €27,656
- Gross operating margin -€14,485
down €14,485 (-13.0%), from €111,053 to €96,569
- Financial charges +€2,123
up €2,123 (+850%), from €250 to €2,372
- Depreciation +€1,261
up €1,261 (+12.6%), from €9,979 to €11,240
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 | €735,530 | €788,356 | +€52,826 | +7.2% |
| Fixed assets | 21/28 | €61,590 | €50,350 | -€11,240 | -18.2% |
| Tangible fixed assets | 22/27 | €61,554 | €50,314 | -€11,240 | -18.3% |
| Land and buildings | 22 | €28,470 | €25,186 | -€3,284 | -11.5% |
| Furniture and vehicles | 24 | €33,085 | €25,129 | -€7,956 | -24.0% |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €673,940 | €738,006 | +€64,066 | +9.5% |
| Amounts receivable within one year | 40/41 | €34,405 | €24,770 | -€9,635 | -28.0% |
| Trade receivables | 40 | €23,136 | €24,770 | +€1,634 | +7.1% |
| Other amounts receivable | 41 | €11,269 | - | -€11,269 | |
| Current investments | 50/53 | €220,589 | €522,617 | +€302,028 | +137% |
| Cash at bank and in hand | 54/58 | €410,103 | €178,563 | -€231,541 | -56.5% |
| Deferred charges and accrued income | 490/1 | €8,843 | €12,056 | +€3,213 | +36.3% |
| Total equity and liabilities | 10/49 | €735,530 | €788,356 | +€52,826 | +7.2% |
| Equity | 10/15 | €685,865 | €746,716 | +€60,850 | +8.9% |
| Reserves | 13 | €685,865 | €746,716 | +€60,850 | +8.9% |
| Distributable reserves | 133 | €685,865 | €746,716 | +€60,850 | +8.9% |
| Amounts payable | 17/49 | €49,665 | €41,640 | -€8,024 | -16.2% |
| Amounts payable within one year | 42/48 | €49,021 | €39,504 | -€9,517 | -19.4% |
| Trade debts | 44 | €1,709 | €1,757 | +€48 | +2.8% |
| Suppliers | 440/4 | €1,709 | €1,757 | +€48 | +2.8% |
| Taxes, remuneration and social security | 45 | €40,378 | €14,712 | -€25,666 | -63.6% |
| Taxes | 450/3 | €40,378 | €14,712 | -€25,666 | -63.6% |
| Other amounts payable | 47/48 | €6,934 | €23,035 | +€16,101 | +232% |
| Accrued charges and deferred income | 492/3 | €644 | €2,136 | +€1,493 | +232% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,979 | €11,240 | +€1,261 | +12.6% |
| Other operating charges | 640/8 | €1,429 | €1,409 | -€20 | -1.4% |
| Gross operating margin | 9900 | €111,053 | €96,569 | -€14,485 | -13.0% |
| Operating profit (loss) | 9901 | €99,645 | €83,920 | -€15,726 | -15.8% |
| Financial income | 75/76B | €250,956 | €8,625 | -€242,331 | -96.6% |
| Recurring financial income | 75 | €250,956 | €8,625 | -€242,331 | -96.6% |
| Financial charges | 65/66B | €250 | €2,372 | +€2,123 | +850% |
| Recurring financial charges | 65 | €250 | €2,372 | +€2,123 | +850% |
| Profit (loss) for the period before taxes | 9903 | €350,352 | €90,172 | -€260,180 | -74.3% |
| Income taxes | 67/77 | €52,471 | €27,656 | -€24,815 | -47.3% |
| Profit (loss) for the period | 9904 | €297,881 | €62,516 | -€235,365 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €297,881 | €62,516 | -€235,365 | -79.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.