FONTIGNIE: 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.
FONTIGNIE
Largest movements
- Tangible fixed assets +€51,214
up €51,214 (+912%), from €5,613 to €56,826
of which Furniture and vehicles: +€52,033
- Cash +€24,803
up €24,803 (+334%), from €7,428 to €32,231
mainly Net result for the year (+€42,015) and Debts after one year (+€18,050)
- Receivables within one year -€6,812
down €6,812 (-14.8%), from €46,024 to €39,212
of which Trade receivables: -€21,183
- Profit (loss) carried forward +€27,715
up €27,715, from -€27,540 to €175
- Debts after one year +€18,050
new in 2025: €18,050
- Reserves +€14,300
up €14,300 (+32.5%), from €44,042 to €58,342
of which Distributable reserves: +€14,300
- Trade debts +€7,566
up €7,566 (+28.5%), from €26,545 to €34,111
- Current portion of long-term debt +€3,321
up €3,321 (+131%), from €2,534 to €5,854
- Gross operating margin +€62,642
up €62,642 (+217%), from €28,820 to €91,463
- Purchases and services -€33,212
down €33,212 (-18.2%), from €182,846 to €149,634
- Turnover +€28,341
up €28,341 (+13.5%), from €209,238 to €237,579
- Financial income +€17,264
up €17,264 (+1,400%), from €1,233 to €18,498
of which Non-recurring financial income: +€17,500
- Other operating charges -€8,974
down €8,974 (-63.4%), from €14,156 to €5,182
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 | €69,573 | €139,220 | +€69,647 | +100% |
| Fixed assets | 21/28 | €7,198 | €58,416 | +€51,218 | +712% |
| Tangible fixed assets | 22/27 | €5,613 | €56,826 | +€51,214 | +912% |
| Plant, machinery and equipment | 23 | €2,998 | €2,178 | -€820 | -27.3% |
| Furniture and vehicles | 24 | €2,614 | €54,648 | +€52,033 | +1,990% |
| Financial fixed assets | 28 | €1,585 | €1,590 | +€4 | +0.3% |
| Current assets | 29/58 | €62,375 | €80,805 | +€18,430 | +29.5% |
| Stocks and contracts in progress | 3 | €5,051 | €5,314 | +€264 | +5.2% |
| Stocks | 30/36 | €5,051 | €5,314 | +€264 | +5.2% |
| Amounts receivable within one year | 40/41 | €46,024 | €39,212 | -€6,812 | -14.8% |
| Trade receivables | 40 | €37,135 | €15,952 | -€21,183 | -57.0% |
| Other amounts receivable | 41 | €8,888 | €23,260 | +€14,372 | +162% |
| Cash at bank and in hand | 54/58 | €7,428 | €32,231 | +€24,803 | +334% |
| Deferred charges and accrued income | 490/1 | €3,874 | €4,048 | +€174 | +4.5% |
| Total equity and liabilities | 10/49 | €69,573 | €139,220 | +€69,647 | +100% |
| Equity | 10/15 | €35,144 | €77,159 | +€42,015 | +120% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €44,042 | €58,342 | +€14,300 | +32.5% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,864 | €1,864 | = | 0.0% |
| Distributable reserves | 133 | €42,178 | €56,478 | +€14,300 | +33.9% |
| Profit (loss) carried forward | 14 | -€27,540 | €175 | +€27,715 | |
| Amounts payable | 17/49 | €34,429 | €62,061 | +€27,632 | +80.3% |
| Amounts payable after more than one year | 17 | - | €18,050 | +€18,050 | |
| Financial debts | 170/4 | - | €18,050 | +€18,050 | |
| Amounts payable within one year | 42/48 | €34,429 | €44,011 | +€9,582 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €2,534 | €5,854 | +€3,321 | +131% |
| Trade debts | 44 | €26,545 | €34,111 | +€7,566 | +28.5% |
| Suppliers | 440/4 | €26,545 | €34,111 | +€7,566 | +28.5% |
| Taxes, remuneration and social security | 45 | €5,350 | €3,376 | -€1,974 | -36.9% |
| Taxes | 450/3 | €2,281 | €1,430 | -€851 | -37.3% |
| Remuneration and social security | 454/9 | €3,069 | €1,946 | -€1,123 | -36.6% |
| Other amounts payable | 47/48 | - | €671 | +€671 | |
| Turnover | 70 | €209,238 | €237,579 | +€28,341 | +13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,846 | €149,634 | -€33,212 | -18.2% |
| Remuneration, social security and pensions | 62 | €41,812 | €50,126 | +€8,314 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,866 | €9,337 | +€3,471 | +59.2% |
| Other operating charges | 640/8 | €14,156 | €5,182 | -€8,974 | -63.4% |
| Non-recurring operating charges | 66A | €14,065 | €416 | -€13,649 | -97.0% |
| Gross operating margin | 9900 | €28,820 | €91,463 | +€62,642 | +217% |
| Operating profit (loss) | 9901 | -€47,079 | €26,402 | +€73,481 | |
| Financial income | 75/76B | €1,233 | €18,498 | +€17,264 | +1,400% |
| Recurring financial income | 75 | €1,233 | €998 | -€236 | -19.1% |
| Non-recurring financial income | 76B | - | €17,500 | +€17,500 | |
| Financial charges | 65/66B | €732 | €1,455 | +€723 | +98.9% |
| Recurring financial charges | 65 | €732 | €1,455 | +€723 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | -€46,577 | €43,445 | +€90,022 | |
| Income taxes | 67/77 | - | €1,430 | +€1,430 | |
| Profit (loss) for the period | 9904 | -€46,577 | €42,015 | +€88,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,577 | €42,015 | +€88,592 |
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 18 October 2026 via checked.be.