Fonzer: 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.
Fonzer
Largest movements
- Tangible fixed assets -€79,599
down €79,599 (-46.2%), from €172,150 to €92,551
of which Furniture and vehicles: -€76,817
- Cash +€29,659
up €29,659 (+73.6%), from €40,293 to €69,952
mainly Net result for the year (+€248,118) and Depreciation (+€166,137)
- Receivables within one year +€21,058
up €21,058 (+6.6%), from €318,882 to €339,939
of which Trade receivables: +€23,319
- Intangible fixed assets +€9,224
up €9,224 (+4.3%), from €214,208 to €223,432
- Other debts +€67,500
up €67,500 (+128.6%), from €52,500 to €120,000
- Reserves -€61,882
down €61,882 (-16.1%), from €385,433 to €323,551
of which Distributable reserves: -€61,882
- Debts after one year -€25,594
down €25,594 (-45.8%), from €55,834 to €30,240
- Current portion of long-term debt -€14,477
down €14,477 (-36.1%), from €40,071 to €25,594
- Tax, wage and social debts +€14,221
up €14,221 (+26.3%), from €54,078 to €68,299
of which Taxes: +€12,917
- Gross operating margin +€135,234
up €135,234 (+16.9%), from €799,039 to €934,273
- Staff costs +€49,174
up €49,174 (+11.7%), from €418,534 to €467,708
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 | €760,653 | €744,602 | -€16,050 | -2.1% |
| Fixed assets | 21/28 | €386,357 | €315,983 | -€70,374 | -18.2% |
| Intangible fixed assets | 21 | €214,208 | €223,432 | +€9,224 | +4.3% |
| Tangible fixed assets | 22/27 | €172,150 | €92,551 | -€79,599 | -46.2% |
| Plant, machinery and equipment | 23 | €1,116 | €616 | -€500 | -44.8% |
| Furniture and vehicles | 24 | €156,991 | €80,174 | -€76,817 | -48.9% |
| Other tangible fixed assets | 26 | €14,042 | €11,761 | -€2,282 | -16.2% |
| Current assets | 29/58 | €374,295 | €428,619 | +€54,324 | +14.5% |
| Stocks and contracts in progress | 3 | €3,427 | €1,568 | -€1,859 | -54.2% |
| Stocks | 30/36 | €3,427 | €1,568 | -€1,859 | -54.2% |
| Amounts receivable within one year | 40/41 | €318,882 | €339,939 | +€21,058 | +6.6% |
| Trade receivables | 40 | €316,107 | €339,426 | +€23,319 | +7.4% |
| Other amounts receivable | 41 | €2,774 | €513 | -€2,261 | -81.5% |
| Cash at bank and in hand | 54/58 | €40,293 | €69,952 | +€29,659 | +73.6% |
| Deferred charges and accrued income | 490/1 | €11,694 | €17,160 | +€5,466 | +46.7% |
| Total equity and liabilities | 10/49 | €760,653 | €744,602 | -€16,050 | -2.1% |
| Equity | 10/15 | €405,433 | €343,551 | -€61,882 | -15.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €385,433 | €323,551 | -€61,882 | -16.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €385,433 | €323,551 | -€61,882 | -16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €355,220 | €401,052 | +€45,832 | +12.9% |
| Amounts payable after more than one year | 17 | €55,834 | €30,240 | -€25,594 | -45.8% |
| Financial debts | 170/4 | €55,834 | €30,240 | -€25,594 | -45.8% |
| Amounts payable within one year | 42/48 | €299,386 | €366,815 | +€67,429 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €40,071 | €25,594 | -€14,477 | -36.1% |
| Trade debts | 44 | €152,737 | €152,922 | +€185 | +0.1% |
| Suppliers | 440/4 | €152,737 | €152,922 | +€185 | +0.1% |
| Taxes, remuneration and social security | 45 | €54,078 | €68,299 | +€14,221 | +26.3% |
| Taxes | 450/3 | €15,391 | €28,308 | +€12,917 | +83.9% |
| Remuneration and social security | 454/9 | €38,687 | €39,991 | +€1,304 | +3.4% |
| Other amounts payable | 47/48 | €52,500 | €120,000 | +€67,500 | +128.6% |
| Accrued charges and deferred income | 492/3 | - | €3,997 | +€3,997 | |
| Non-recurring operating income | 76A | - | €2,726 | +€2,726 | |
| Remuneration, social security and pensions | 62 | €418,534 | €467,708 | +€49,174 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,532 | €166,137 | +€5,605 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,315 | -€831 | -€3,146 | |
| Other operating charges | 640/8 | €774 | €1,424 | +€650 | +83.9% |
| Gross operating margin | 9900 | €799,039 | €934,273 | +€135,234 | +16.9% |
| Operating profit (loss) | 9901 | €216,883 | €299,835 | +€82,951 | +38.2% |
| Financial income | 75/76B | €386 | €4,353 | +€3,968 | +1028.8% |
| Recurring financial income | 75 | €386 | €4,353 | +€3,968 | +1028.8% |
| Financial charges | 65/66B | €4,198 | €10,856 | +€6,659 | +158.6% |
| Recurring financial charges | 65 | €4,198 | €10,856 | +€6,659 | +158.6% |
| Profit (loss) for the period before taxes | 9903 | €213,071 | €293,332 | +€80,260 | +37.7% |
| Income taxes | 67/77 | €48,789 | €45,214 | -€3,575 | -7.3% |
| Profit (loss) for the period | 9904 | €164,282 | €248,118 | +€83,836 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,282 | €248,118 | +€83,836 | +51.0% |
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 10 October 2026 via checked.be.