FONTEYNE P.: 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 P.
Largest movements
- Tangible fixed assets +€145,265
up €145,265 (+147.7%), from €98,365 to €243,630
of which Land and buildings: +€145,164
- Current investments -€49,678
down €49,678 (-45.4%), from €109,537 to €59,859
- Cash +€6,783
up €6,783 (+48.0%), from €14,129 to €20,911
mainly Debts after one year (+€55,921) and Current investments (+€49,678)
- Receivables within one year +€5,738
up €5,738 (+50.3%), from €11,410 to €17,148
of which Trade receivables: +€4,591
- Debts after one year +€55,921
new in 2025: €55,921
- Reserves +€30,410
up €30,410 (+15.5%), from €196,274 to €226,684
- Current portion of long-term debt +€17,273
new in 2025: €17,273
- Tax, wage and social debts +€9,195
up €9,195 (+376.1%), from €2,445 to €11,640
- Gross operating margin +€30,618
up €30,618 (+172.1%), from €17,787 to €48,405
- Taxes +€6,910
up €6,910 (+123.1%), from €5,613 to €12,523
- Other operating charges +€2,620
up €2,620 (+198.4%), from €1,320 to €3,940
- Financial charges +€983
up €983 (+22.7%), from €4,324 to €5,307
- Financial income -€683
down €683 (-7.5%), from €9,143 to €8,460
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 | €237,567 | €348,984 | +€111,417 | +46.9% |
| Fixed assets | 21/28 | €99,965 | €245,230 | +€145,265 | +145.3% |
| Tangible fixed assets | 22/27 | €98,365 | €243,630 | +€145,265 | +147.7% |
| Land and buildings | 22 | €96,702 | €241,866 | +€145,164 | +150.1% |
| Plant, machinery and equipment | 23 | €6 | €6 | = | 0.0% |
| Furniture and vehicles | 24 | €1,657 | €1,759 | +€102 | +6.1% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €137,602 | €103,754 | -€33,848 | -24.6% |
| Amounts receivable within one year | 40/41 | €11,410 | €17,148 | +€5,738 | +50.3% |
| Trade receivables | 40 | €548 | €5,139 | +€4,591 | +837.7% |
| Other amounts receivable | 41 | €10,862 | €12,010 | +€1,147 | +10.6% |
| Current investments | 50/53 | €109,537 | €59,859 | -€49,678 | -45.4% |
| Cash at bank and in hand | 54/58 | €14,129 | €20,911 | +€6,783 | +48.0% |
| Deferred charges and accrued income | 490/1 | €2,527 | €5,835 | +€3,309 | +130.9% |
| Total equity and liabilities | 10/49 | €237,567 | €348,984 | +€111,417 | +46.9% |
| Equity | 10/15 | €231,366 | €261,776 | +€30,410 | +13.1% |
| Contributions | 10/11 | €35,092 | €35,092 | = | 0.0% |
| Reserves | 13 | €196,274 | €226,684 | +€30,410 | +15.5% |
| Distributable reserves | 133 | €196,274 | €226,684 | +€30,410 | +15.5% |
| Amounts payable | 17/49 | €6,201 | €87,208 | +€81,007 | +1306.3% |
| Amounts payable after more than one year | 17 | - | €55,921 | +€55,921 | |
| Financial debts | 170/4 | - | €55,921 | +€55,921 | |
| Amounts payable within one year | 42/48 | €6,201 | €31,287 | +€25,086 | +404.5% |
| Current portion of amounts payable after more than one year | 42 | - | €17,273 | +€17,273 | |
| Trade debts | 44 | €3,756 | €2,374 | -€1,382 | -36.8% |
| Suppliers | 440/4 | €3,756 | €2,374 | -€1,382 | -36.8% |
| Taxes, remuneration and social security | 45 | €2,445 | €11,640 | +€9,195 | +376.1% |
| Taxes | 450/3 | €2,445 | €11,640 | +€9,195 | +376.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,618 | €4,684 | +€66 | +1.4% |
| Other operating charges | 640/8 | €1,320 | €3,940 | +€2,620 | +198.4% |
| Gross operating margin | 9900 | €17,787 | €48,405 | +€30,618 | +172.1% |
| Operating profit (loss) | 9901 | €11,848 | €39,780 | +€27,932 | +235.7% |
| Financial income | 75/76B | €9,143 | €8,460 | -€683 | -7.5% |
| Recurring financial income | 75 | €9,143 | €8,460 | -€683 | -7.5% |
| Financial charges | 65/66B | €4,324 | €5,307 | +€983 | +22.7% |
| Recurring financial charges | 65 | €4,324 | €5,307 | +€983 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €16,667 | €42,933 | +€26,266 | +157.6% |
| Income taxes | 67/77 | €5,613 | €12,523 | +€6,910 | +123.1% |
| Profit (loss) for the period | 9904 | €11,054 | €30,410 | +€19,356 | +175.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,054 | €30,410 | +€19,356 | +175.1% |
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 10 October 2026 via checked.be.