Fontibus: what changed
Two fiscal 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.
Fontibus
Largest movements
- Cash -€883,706
down €883,706 (-42.9%), from €2.1m to €1.2m
mainly Receivables within one year (-€489,298) and Other debts (-€280,800)
- Receivables within one year +€489,298
up €489,298 (+1903.8%), from €25,702 to €515,000
- Financial fixed assets +€100,000
up €100,000 (+7.7%), from €1.3m to €1.4m
- Other debts -€280,800
down €280,800 (-12.6%), from €2.2m to €1.9m
- Financial income -€634,475
down €634,475 (-97.3%), from €651,975 to €17,500
of which Non-recurring financial income: -€637,720
- Financial charges -€199,045
down €199,045 (-99.9%), from €199,270 to €225
of which Non-recurring financial charges: -€199,000
- Gross operating margin -€34,466
down €34,466 (-1493.0%), from -€2,308 to -€36,775
- Other operating charges -€964
down €964 (-87.0%), from €1,108 to €144
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 | €3,934,565 | €3,640,157 | -€294,407 | -7.5% |
| Fixed assets | 21/28 | €1,298,445 | €1,398,445 | +€100,000 | +7.7% |
| Financial fixed assets | 28 | €1,298,445 | €1,398,445 | +€100,000 | +7.7% |
| Current assets | 29/58 | €2,636,120 | €2,241,712 | -€394,407 | -15.0% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Other amounts receivable | 291 | €550,000 | €550,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,702 | €515,000 | +€489,298 | +1903.8% |
| Other amounts receivable | 41 | €25,702 | €515,000 | +€489,298 | +1903.8% |
| Cash at bank and in hand | 54/58 | €2,060,418 | €1,176,712 | -€883,706 | -42.9% |
| Total equity and liabilities | 10/49 | €3,934,565 | €3,640,157 | -€294,407 | -7.5% |
| Equity | 10/15 | €1,705,951 | €1,686,307 | -€19,644 | -1.2% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves | 13 | €455,951 | €436,307 | -€19,644 | -4.3% |
| Distributable reserves | 133 | €455,951 | €436,307 | -€19,644 | -4.3% |
| Amounts payable | 17/49 | €2,228,614 | €1,953,850 | -€274,764 | -12.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,228,614 | €1,953,850 | -€274,764 | -12.3% |
| Trade debts | 44 | €0 | €6,036 | +€6,036 | |
| Suppliers | 440/4 | €0 | €6,036 | +€6,036 | |
| Other amounts payable | 47/48 | €2,228,614 | €1,947,814 | -€280,800 | -12.6% |
| Other operating charges | 640/8 | €1,108 | €144 | -€964 | -87.0% |
| Gross operating margin | 9900 | -€2,308 | -€36,775 | -€34,466 | -1493.0% |
| Operating profit (loss) | 9901 | -€3,417 | -€36,919 | -€33,502 | -980.6% |
| Financial income | 75/76B | €651,975 | €17,500 | -€634,475 | -97.3% |
| Recurring financial income | 75 | €14,255 | €17,500 | +€3,245 | +22.8% |
| Non-recurring financial income | 76B | €637,720 | - | -€637,720 | |
| Financial charges | 65/66B | €199,270 | €225 | -€199,045 | -99.9% |
| Recurring financial charges | 65 | €270 | €225 | -€45 | -16.7% |
| Non-recurring financial charges | 66B | €199,000 | - | -€199,000 | |
| Profit (loss) for the period before taxes | 9903 | €449,288 | -€19,644 | -€468,932 | |
| Profit (loss) for the period | 9904 | €449,288 | -€19,644 | -€468,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €449,288 | -€19,644 | -€468,932 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.