Fontis: 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.
Fontis
Largest movements
- Cash +€398,210
up €398,210 (+310%), from €128,269 to €526,480
mainly Net result for the year (+€570,618) and Trade debts (+€228,366)
- Current investments +€380,000
up €380,000 (+136%), from €280,000 to €660,000
- Receivables within one year -€160,393
down €160,393 (-23.8%), from €675,072 to €514,679
of which Other amounts receivable: -€167,143
- Reserves +€570,618
up €570,618 (+25.5%), from €2.2m to €2.8m
- Trade debts +€228,366
new in 2025: €228,366
- Tax, wage and social debts -€179,361
down €179,361 (-72.0%), from €249,071 to €69,710
- Financial income -€2.6m
down €2.6m (-80.7%), from €3.2m to €619,711
- Taxes -€138,933
down €138,933 (-57.0%), from €243,625 to €104,691
- Gross operating margin -€10,885
down €10,885 (-8.2%), from €132,492 to €121,606
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 | €5,833,865 | €6,451,682 | +€617,818 | +10.6% |
| Fixed assets | 21/28 | €487,592 | €487,592 | = | 0.0% |
| Financial fixed assets | 28 | €487,592 | €487,592 | = | 0.0% |
| Current assets | 29/58 | €5,346,272 | €5,964,090 | +€617,818 | +11.6% |
| Amounts receivable after more than one year | 29 | €4,262,931 | €4,262,931 | = | 0.0% |
| Other amounts receivable | 291 | €4,262,931 | €4,262,931 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €675,072 | €514,679 | -€160,393 | -23.8% |
| Trade receivables | 40 | - | €6,750 | +€6,750 | |
| Other amounts receivable | 41 | €675,072 | €507,929 | -€167,143 | -24.8% |
| Current investments | 50/53 | €280,000 | €660,000 | +€380,000 | +136% |
| Cash at bank and in hand | 54/58 | €128,269 | €526,480 | +€398,210 | +310% |
| Total equity and liabilities | 10/49 | €5,833,865 | €6,451,682 | +€617,818 | +10.6% |
| Equity | 10/15 | €4,406,527 | €4,977,145 | +€570,618 | +12.9% |
| Contributions | 10/11 | €2,168,000 | €2,168,000 | = | 0.0% |
| Reserves | 13 | €2,238,527 | €2,809,145 | +€570,618 | +25.5% |
| Distributable reserves | 133 | €2,238,527 | €2,809,145 | +€570,618 | +25.5% |
| Amounts payable | 17/49 | €1,427,338 | €1,474,538 | +€47,200 | +3.3% |
| Amounts payable after more than one year | 17 | €1,132,000 | €1,132,000 | = | 0.0% |
| Financial debts | 170/4 | €1,132,000 | €1,132,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €295,338 | €342,538 | +€47,200 | +16.0% |
| Trade debts | 44 | - | €228,366 | +€228,366 | |
| Suppliers | 440/4 | - | €228,366 | +€228,366 | |
| Taxes, remuneration and social security | 45 | €249,071 | €69,710 | -€179,361 | -72.0% |
| Taxes | 450/3 | €249,071 | €69,710 | -€179,361 | -72.0% |
| Other amounts payable | 47/48 | €46,268 | €44,462 | -€1,806 | -3.9% |
| Other operating charges | 640/8 | €1,674 | €1,270 | -€404 | -24.2% |
| Gross operating margin | 9900 | €132,492 | €121,606 | -€10,885 | -8.2% |
| Operating profit (loss) | 9901 | €130,818 | €120,337 | -€10,481 | -8.0% |
| Financial income | 75/76B | €3,210,718 | €619,711 | -€2.6m | -80.7% |
| Recurring financial income | 75 | €3,210,718 | €619,711 | -€2.6m | -80.7% |
| Financial charges | 65/66B | €64,707 | €64,738 | +€31 | 0.0% |
| Recurring financial charges | 65 | €64,707 | €64,738 | +€31 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,276,828 | €675,310 | -€2.6m | -79.4% |
| Income taxes | 67/77 | €243,625 | €104,691 | -€138,933 | -57.0% |
| Profit (loss) for the period | 9904 | €3,033,203 | €570,618 | -€2.5m | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,033,203 | €570,618 | -€2.5m | -81.2% |
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 17 October 2026 via checked.be.