FONTO: what changed
What changed
FONTO
NACE 70.100, Activities of head offices
filed annual accounts (NBB)
Net result for the year
€2,101
2024 · €35,263-€33,162
Equity
€31,942
2024 · €54,841-€22,899
Cash
€15,488
2024 · €67,432-€51,943
Balance sheet total
€70,158
2024 · €107,160-€37,002
Largest movements
Assets
- Cash -€51,943
down €51,943 (-77.0%), from €67,432 to €15,488
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€15,598)
- Receivables within one year +€15,598
up €15,598 (+47.0%), from €33,211 to €48,808
of which Trade receivables: +€14,756
Equity and liabilities
- Profit (loss) carried forward -€22,899
down €22,899 (-51.1%), from €44,841 to €21,942
- Other debts -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
Income statement
- Gross operating margin -€37,089
down €37,089 (-72.2%), from €51,360 to €14,271
- Taxes -€8,428
down €8,428 (-87.8%), from €9,596 to €1,168
- Staff costs +€5,055
new in 2025: €5,055
- Depreciation -€1,464
down €1,464 (-31.8%), from €4,599 to €3,136
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,263
Gross operating margin
-€37,089
Staff costs
-€5,055
Depreciation
+€1,464
Other operating charges
+€18
Other operating items
-€934
Financial income
-€22
Financial charges
+€29
Taxes
+€8,428
Result 2025
€2,101
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€24,867
Investment
-€2,077
Financing
-€25,000
Cash 2024
€67,432
From operations (derived)
-€24,867
Net result for the year
+€2,101
Depreciation
+€3,136
Receivables within one year
-€15,598
Deferred charges and accrued income
-€403
Trade debts
-€273
Tax, wage and social debts
+€863
Other debts
-€15,000
Accrued charges and deferred income
+€307
Investment (derived)
-€2,077
Investment in fixed assets (net)
-€2,077
Financing
-€25,000
Contributions, distributions and other
-€25,000
Cash 2025
€15,488
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,160 | €70,158 | -€37,002 | -34.5% |
| Fixed assets | 21/28 | €5,159 | €4,101 | -€1,059 | -20.5% |
| Tangible fixed assets | 22/27 | €5,159 | €4,101 | -€1,059 | -20.5% |
| Furniture and vehicles | 24 | €4,225 | €2,712 | -€1,513 | -35.8% |
| Leasing and similar rights | 25 | €934 | €1,389 | +€454 | +48.6% |
| Current assets | 29/58 | €102,000 | €66,057 | -€35,943 | -35.2% |
| Amounts receivable within one year | 40/41 | €33,211 | €48,808 | +€15,598 | +47.0% |
| Trade receivables | 40 | €31,279 | €46,035 | +€14,756 | +47.2% |
| Other amounts receivable | 41 | €1,932 | €2,773 | +€841 | +43.6% |
| Cash at bank and in hand | 54/58 | €67,432 | €15,488 | -€51,943 | -77.0% |
| Deferred charges and accrued income | 490/1 | €1,358 | €1,761 | +€403 | +29.7% |
| Total equity and liabilities | 10/49 | €107,160 | €70,158 | -€37,002 | -34.5% |
| Equity | 10/15 | €54,841 | €31,942 | -€22,899 | -41.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,841 | €21,942 | -€22,899 | -51.1% |
| Amounts payable | 17/49 | €52,319 | €38,216 | -€14,103 | -27.0% |
| Amounts payable within one year | 42/48 | €51,439 | €37,029 | -€14,410 | -28.0% |
| Trade debts | 44 | €450 | €177 | -€273 | -60.7% |
| Suppliers | 440/4 | €450 | €177 | -€273 | -60.7% |
| Taxes, remuneration and social security | 45 | €10,988 | €11,852 | +€863 | +7.9% |
| Taxes | 450/3 | €10,988 | €10,972 | -€16 | -0.1% |
| Remuneration and social security | 454/9 | - | €879 | +€879 | |
| Other amounts payable | 47/48 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Accrued charges and deferred income | 492/3 | €880 | €1,187 | +€307 | +34.9% |
| Remuneration, social security and pensions | 62 | - | €5,055 | +€5,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,599 | €3,136 | -€1,464 | -31.8% |
| Other operating charges | 640/8 | €2,188 | €2,171 | -€18 | -0.8% |
| Non-recurring operating charges | 66A | - | €934 | +€934 | |
| Gross operating margin | 9900 | €51,360 | €14,271 | -€37,089 | -72.2% |
| Operating profit (loss) | 9901 | €44,572 | €2,975 | -€41,597 | -93.3% |
| Financial income | 75/76B | €461 | €439 | -€22 | -4.8% |
| Recurring financial income | 75 | €461 | €439 | -€22 | -4.8% |
| Financial charges | 65/66B | €174 | €145 | -€29 | -16.7% |
| Recurring financial charges | 65 | €174 | €145 | -€29 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €44,860 | €3,269 | -€41,591 | -92.7% |
| Income taxes | 67/77 | €9,596 | €1,168 | -€8,428 | -87.8% |
| Profit (loss) for the period | 9904 | €35,263 | €2,101 | -€33,162 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,263 | €2,101 | -€33,162 | -94.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.