Fonz: 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.
Fonz
Largest movements
- Receivables after one year +€90,000
up €90,000 (+600.0%), from €15,000 to €105,000
- Cash -€61,691
down €61,691 (-70.2%), from €87,868 to €26,177
mainly Receivables after one year (-€90,000) and Contributions, distributions and other (-€35,403)
- Receivables within one year +€10,982
up €10,982 (+39.0%), from €28,189 to €39,172
of which Other amounts receivable: +€23,824
- Tangible fixed assets +€3,793
up €3,793 (+82.1%), from €4,621 to €8,414
of which Furniture and vehicles: +€4,383
- Other debts +€35,403
new in 2025: €35,403
- Trade debts +€3,451
up €3,451 (+1342.0%), from €257 to €3,708
- Tax, wage and social debts +€2,304
up €2,304 (+27.5%), from €8,374 to €10,678
of which Remuneration and social security: +€4,308
- Short-term financial debts +€1,909
up €1,909 (+1594.6%), from €120 to €2,029
- Gross operating margin -€8,377
down €8,377 (-15.2%), from €55,184 to €46,807
- Taxes -€5,377
down €5,377 (-36.7%), from €14,657 to €9,280
- Financial income +€1,594
up €1,594 (+397.1%), from €401 to €1,995
- Depreciation +€1,157
up €1,157 (+44.2%), from €2,614 to €3,771
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 | €136,960 | €180,027 | +€43,067 | +31.4% |
| Fixed assets | 21/28 | €5,121 | €8,914 | +€3,793 | +74.1% |
| Tangible fixed assets | 22/27 | €4,621 | €8,414 | +€3,793 | +82.1% |
| Plant, machinery and equipment | 23 | €1,670 | €1,080 | -€590 | -35.3% |
| Furniture and vehicles | 24 | €2,951 | €7,334 | +€4,383 | +148.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €131,839 | €171,113 | +€39,274 | +29.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €105,000 | +€90,000 | +600.0% |
| Trade receivables | 290 | €15,000 | €105,000 | +€90,000 | +600.0% |
| Amounts receivable within one year | 40/41 | €28,189 | €39,172 | +€10,982 | +39.0% |
| Trade receivables | 40 | €25,918 | €13,077 | -€12,841 | -49.5% |
| Other amounts receivable | 41 | €2,271 | €26,095 | +€23,824 | +1049.0% |
| Cash at bank and in hand | 54/58 | €87,868 | €26,177 | -€61,691 | -70.2% |
| Deferred charges and accrued income | 490/1 | €782 | €764 | -€18 | -2.3% |
| Total equity and liabilities | 10/49 | €136,960 | €180,027 | +€43,067 | +31.4% |
| Equity | 10/15 | €128,209 | €128,209 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,209 | €127,209 | = | 0.0% |
| Distributable reserves | 133 | €127,209 | €127,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,751 | €51,818 | +€43,067 | +492.2% |
| Amounts payable within one year | 42/48 | €8,751 | €51,818 | +€43,067 | +492.2% |
| Financial debts | 43 | €120 | €2,029 | +€1,909 | +1594.6% |
| Credit institutions | 430/8 | €120 | €2,029 | +€1,909 | +1594.6% |
| Trade debts | 44 | €257 | €3,708 | +€3,451 | +1342.0% |
| Suppliers | 440/4 | €257 | €3,708 | +€3,451 | +1342.0% |
| Taxes, remuneration and social security | 45 | €8,374 | €10,678 | +€2,304 | +27.5% |
| Taxes | 450/3 | €8,374 | €6,369 | -€2,004 | -23.9% |
| Remuneration and social security | 454/9 | - | €4,308 | +€4,308 | |
| Other amounts payable | 47/48 | - | €35,403 | +€35,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,614 | €3,771 | +€1,157 | +44.2% |
| Other operating charges | 640/8 | €271 | €281 | +€10 | +3.8% |
| Gross operating margin | 9900 | €55,184 | €46,807 | -€8,377 | -15.2% |
| Operating profit (loss) | 9901 | €52,299 | €42,756 | -€9,544 | -18.2% |
| Financial income | 75/76B | €401 | €1,995 | +€1,594 | +397.1% |
| Recurring financial income | 75 | €401 | €1,995 | +€1,594 | +397.1% |
| Financial charges | 65/66B | €64 | €68 | +€4 | +6.1% |
| Recurring financial charges | 65 | €64 | €68 | +€4 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €52,636 | €44,683 | -€7,954 | -15.1% |
| Income taxes | 67/77 | €14,657 | €9,280 | -€5,377 | -36.7% |
| Profit (loss) for the period | 9904 | €37,980 | €35,403 | -€2,576 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,980 | €35,403 | -€2,576 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.