FONTEYNE CONSTRUCTION: 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.
FONTEYNE CONSTRUCTION
Largest movements
- Receivables within one year -€11,201
down €11,201 (-24.0%), from €46,675 to €35,474
of which Other amounts receivable: -€6,628
- Tangible fixed assets -€1,878
down €1,878 (-37.2%), from €5,055 to €3,177
of which Plant, machinery and equipment: -€1,219
- Cash -€996
down €996 (-13.8%), from €7,212 to €6,216
mainly Trade debts (-€15,422) and Tax, wage and social debts (-€10,318)
- Trade debts -€15,422
down €15,422 (-37.9%), from €40,720 to €25,298
- Other debts +€13,217
up €13,217 (+22.6%), from €58,577 to €71,794
- Tax, wage and social debts -€10,318
down €10,318 (-32.5%), from €31,727 to €21,409
of which Taxes: -€10,318
- Profit (loss) carried forward -€907
down €907 (-1.6%), from -€57,883 to -€58,789
- Gross operating margin +€19,554
up €19,554, from -€17,362 to €2,192
- Staff costs +€666
up €666 (+1100.0%), from €61 to €727
- Other operating charges -€280
down €280 (-40.5%), from €692 to €412
- Financial income -€275
down €275 (-86.7%), from €318 to €42
- Depreciation +€257
up €257 (+15.9%), from €1,621 to €1,878
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 | €81,202 | €67,772 | -€13,430 | -16.5% |
| Fixed assets | 21/28 | €27,290 | €25,412 | -€1,878 | -6.9% |
| Tangible fixed assets | 22/27 | €5,055 | €3,177 | -€1,878 | -37.2% |
| Plant, machinery and equipment | 23 | €3,790 | €2,571 | -€1,219 | -32.2% |
| Furniture and vehicles | 24 | €1,265 | €606 | -€660 | -52.1% |
| Financial fixed assets | 28 | €22,235 | €22,235 | = | 0.0% |
| Current assets | 29/58 | €53,911 | €42,360 | -€11,552 | -21.4% |
| Amounts receivable within one year | 40/41 | €46,675 | €35,474 | -€11,201 | -24.0% |
| Trade receivables | 40 | €39,792 | €35,219 | -€4,573 | -11.5% |
| Other amounts receivable | 41 | €6,883 | €255 | -€6,628 | -96.3% |
| Cash at bank and in hand | 54/58 | €7,212 | €6,216 | -€996 | -13.8% |
| Deferred charges and accrued income | 490/1 | €25 | €670 | +€646 | +2603.9% |
| Total equity and liabilities | 10/49 | €81,202 | €67,772 | -€13,430 | -16.5% |
| Equity | 10/15 | -€49,823 | -€50,729 | -€907 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,883 | -€58,789 | -€907 | -1.6% |
| Amounts payable | 17/49 | €131,024 | €118,501 | -€12,523 | -9.6% |
| Amounts payable within one year | 42/48 | €131,024 | €118,501 | -€12,523 | -9.6% |
| Trade debts | 44 | €40,720 | €25,298 | -€15,422 | -37.9% |
| Suppliers | 440/4 | €40,720 | €25,298 | -€15,422 | -37.9% |
| Taxes, remuneration and social security | 45 | €31,727 | €21,409 | -€10,318 | -32.5% |
| Taxes | 450/3 | €31,565 | €21,247 | -€10,318 | -32.7% |
| Remuneration and social security | 454/9 | €162 | €162 | = | 0.0% |
| Other amounts payable | 47/48 | €58,577 | €71,794 | +€13,217 | +22.6% |
| Remuneration, social security and pensions | 62 | €61 | €727 | +€666 | +1100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,621 | €1,878 | +€257 | +15.9% |
| Other operating charges | 640/8 | €692 | €412 | -€280 | -40.5% |
| Non-recurring operating charges | 66A | €149 | - | -€149 | |
| Gross operating margin | 9900 | -€17,362 | €2,192 | +€19,554 | |
| Operating profit (loss) | 9901 | -€19,884 | -€825 | +€19,059 | +95.9% |
| Financial income | 75/76B | €318 | €42 | -€275 | -86.7% |
| Recurring financial income | 75 | €318 | €42 | -€275 | -86.7% |
| Financial charges | 65/66B | €295 | €124 | -€171 | -57.9% |
| Recurring financial charges | 65 | €295 | €124 | -€171 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,861 | -€907 | +€18,955 | +95.4% |
| Profit (loss) for the period | 9904 | -€19,861 | -€907 | +€18,955 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,861 | -€907 | +€18,955 | +95.4% |
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 12 October 2026 via checked.be.