Fonteyne Development: 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 Development
Largest movements
- Receivables within one year -€198,319
down €198,319 (-72.9%), from €272,069 to €73,750
of which Trade receivables: -€179,759
- Stocks and contracts -€108,221
down €108,221 (-43.6%), from €248,447 to €140,225
of which Contracts in progress: -€110,000
- Cash -€21,186
down €21,186 (-24.4%), from €86,920 to €65,734
mainly Other debts (-€350,308) and Investment in fixed assets (net) (-€17,375)
- Tangible fixed assets +€15,655
new in 2025: €15,655
- Other debts -€350,308
down €350,308 (-68.0%), from €514,825 to €164,517
- Profit (loss) carried forward +€29,868
up €29,868 (+61.9%), from €48,219 to €78,087
- Gross operating margin +€25,428
up €25,428 (+126%), from €20,167 to €45,595
- Taxes +€7,655
up €7,655 (+234%), from €3,271 to €10,926
- Financial income +€1,804
up €1,804 (+391%), from €462 to €2,266
- Depreciation +€1,720
new in 2025: €1,720
- Financial charges -€1,339
down €1,339 (-20.6%), from €6,510 to €5,171
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 | €607,732 | €295,945 | -€311,788 | -51.3% |
| Fixed assets | 21/28 | - | €15,655 | +€15,655 | |
| Tangible fixed assets | 22/27 | - | €15,655 | +€15,655 | |
| Furniture and vehicles | 24 | - | €15,655 | +€15,655 | |
| Current assets | 29/58 | €607,732 | €280,289 | -€327,443 | -53.9% |
| Stocks and contracts in progress | 3 | €248,447 | €140,225 | -€108,221 | -43.6% |
| Stocks | 30/36 | €138,447 | €140,225 | +€1,779 | +1.3% |
| Contracts in progress | 37 | €110,000 | €0 | -€110,000 | -100% |
| Amounts receivable within one year | 40/41 | €272,069 | €73,750 | -€198,319 | -72.9% |
| Trade receivables | 40 | €203,090 | €23,330 | -€179,759 | -88.5% |
| Other amounts receivable | 41 | €68,979 | €50,420 | -€18,559 | -26.9% |
| Cash at bank and in hand | 54/58 | €86,920 | €65,734 | -€21,186 | -24.4% |
| Deferred charges and accrued income | 490/1 | €297 | €580 | +€283 | +95.4% |
| Total equity and liabilities | 10/49 | €607,732 | €295,945 | -€311,788 | -51.3% |
| Equity | 10/15 | €73,219 | €103,087 | +€29,868 | +40.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,219 | €78,087 | +€29,868 | +61.9% |
| Amounts payable | 17/49 | €534,513 | €192,858 | -€341,656 | -63.9% |
| Amounts payable within one year | 42/48 | €533,208 | €192,858 | -€340,350 | -63.8% |
| Trade debts | 44 | €15,112 | €19,144 | +€4,032 | +26.7% |
| Suppliers | 440/4 | €15,112 | €19,144 | +€4,032 | +26.7% |
| Taxes, remuneration and social security | 45 | €3,271 | €9,197 | +€5,926 | +181% |
| Taxes | 450/3 | €3,271 | €9,197 | +€5,926 | +181% |
| Other amounts payable | 47/48 | €514,825 | €164,517 | -€350,308 | -68.0% |
| Accrued charges and deferred income | 492/3 | €1,305 | €0 | -€1,305 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,720 | +€1,720 | |
| Other operating charges | 640/8 | €126 | €177 | +€51 | +40.4% |
| Gross operating margin | 9900 | €20,167 | €45,595 | +€25,428 | +126% |
| Operating profit (loss) | 9901 | €20,041 | €43,699 | +€23,658 | +118% |
| Financial income | 75/76B | €462 | €2,266 | +€1,804 | +391% |
| Recurring financial income | 75 | €462 | €2,266 | +€1,804 | +391% |
| Financial charges | 65/66B | €6,510 | €5,171 | -€1,339 | -20.6% |
| Recurring financial charges | 65 | €6,510 | €5,171 | -€1,339 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €13,993 | €40,794 | +€26,801 | +192% |
| Income taxes | 67/77 | €3,271 | €10,926 | +€7,655 | +234% |
| Profit (loss) for the period | 9904 | €10,722 | €29,868 | +€19,146 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €10,722 | €29,868 | +€19,146 | +179% |
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 15 October 2026 via checked.be.