Fonticourt: 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.
Fonticourt
Largest movements
- Tangible fixed assets +€305,140
up €305,140 (+1357.5%), from €22,478 to €327,618
of which Land and buildings: +€305,710
- Receivables within one year +€76,637
up €76,637 (+207.4%), from €36,946 to €113,583
of which Other amounts receivable: +€94,146
- Cash -€31,285
down €31,285 (-31.9%), from €98,050 to €66,766
mainly Investment in fixed assets (net) (-€318,316) and Tax, wage and social debts (-€91,773)
- Debts after one year +€359,403
up €359,403 (+5063.8%), from €7,097 to €366,500
- Tax, wage and social debts -€91,773
down €91,773 (-92.5%), from €99,252 to €7,479
of which Remuneration and social security: -€94,110
- Reserves +€53,766
up €53,766 (+368.7%), from €14,583 to €68,348
of which Distributable reserves: +€53,766
- Current portion of long-term debt +€16,200
up €16,200 (+274.1%), from €5,910 to €22,110
- Trade debts +€9,569
up €9,569 (+810.1%), from €1,181 to €10,750
- Gross operating margin +€31,093
up €31,093 (+23.7%), from €130,926 to €162,018
- Write-downs -€19,265
no longer reported in 2025 (was €19,265)
- Other operating charges +€8,180
up €8,180 (+1000.7%), from €817 to €8,998
- Financial charges +€4,333
up €4,333 (+687.0%), from €631 to €4,964
- Depreciation +€2,897
up €2,897 (+28.2%), from €10,278 to €13,176
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 | €158,023 | €509,397 | +€351,374 | +222.4% |
| Fixed assets | 21/28 | €22,478 | €327,618 | +€305,140 | +1357.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €22,478 | €327,618 | +€305,140 | +1357.5% |
| Land and buildings | 22 | €19,418 | €325,127 | +€305,710 | +1574.4% |
| Furniture and vehicles | 24 | €3,060 | €2,490 | -€570 | -18.6% |
| Current assets | 29/58 | €135,546 | €181,779 | +€46,234 | +34.1% |
| Amounts receivable within one year | 40/41 | €36,946 | €113,583 | +€76,637 | +207.4% |
| Trade receivables | 40 | €22,020 | €4,512 | -€17,508 | -79.5% |
| Other amounts receivable | 41 | €14,925 | €109,071 | +€94,146 | +630.8% |
| Cash at bank and in hand | 54/58 | €98,050 | €66,766 | -€31,285 | -31.9% |
| Deferred charges and accrued income | 490/1 | €549 | €1,431 | +€881 | +160.4% |
| Total equity and liabilities | 10/49 | €158,023 | €509,397 | +€351,374 | +222.4% |
| Equity | 10/15 | €44,583 | €98,348 | +€53,766 | +120.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,583 | €68,348 | +€53,766 | +368.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €11,168 | €11,168 | = | 0.0% |
| Distributable reserves | 133 | €3,415 | €57,181 | +€53,766 | +1574.3% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €113,440 | €411,048 | +€297,608 | +262.3% |
| Amounts payable after more than one year | 17 | €7,097 | €366,500 | +€359,403 | +5063.8% |
| Financial debts | 170/4 | €7,097 | €366,500 | +€359,403 | +5063.8% |
| Amounts payable within one year | 42/48 | €106,343 | €44,548 | -€61,795 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €5,910 | €22,110 | +€16,200 | +274.1% |
| Trade debts | 44 | €1,181 | €10,750 | +€9,569 | +810.1% |
| Suppliers | 440/4 | €1,181 | €10,750 | +€9,569 | +810.1% |
| Taxes, remuneration and social security | 45 | €99,252 | €7,479 | -€91,773 | -92.5% |
| Taxes | 450/3 | €5,141 | €7,479 | +€2,338 | +45.5% |
| Remuneration and social security | 454/9 | €94,110 | - | -€94,110 | |
| Other amounts payable | 47/48 | - | €4,209 | +€4,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,278 | €13,176 | +€2,897 | +28.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,265 | - | -€19,265 | |
| Other operating charges | 640/8 | €817 | €8,998 | +€8,180 | +1000.7% |
| Non-recurring operating charges | 66A | €101 | - | -€101 | |
| Gross operating margin | 9900 | €130,926 | €162,018 | +€31,093 | +23.7% |
| Operating profit (loss) | 9901 | €100,464 | €139,845 | +€39,381 | +39.2% |
| Financial income | 75/76B | €730 | €360 | -€370 | -50.7% |
| Recurring financial income | 75 | €730 | €360 | -€370 | -50.7% |
| Financial charges | 65/66B | €631 | €4,964 | +€4,333 | +687.0% |
| Recurring financial charges | 65 | €631 | €4,964 | +€4,333 | +687.0% |
| Profit (loss) for the period before taxes | 9903 | €100,563 | €135,240 | +€34,678 | +34.5% |
| Income taxes | 67/77 | €25,356 | €27,420 | +€2,065 | +8.1% |
| Profit (loss) for the period | 9904 | €75,207 | €107,820 | +€32,613 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,207 | €107,820 | +€32,613 | +43.4% |
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 11 October 2026 via checked.be.