Fonzimmo: 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.
Fonzimmo
Largest movements
- Financial fixed assets +€50,000
up €50,000 (+66.6%), from €75,094 to €125,094
- Current investments -€42,342
down €42,342 (-90.4%), from €46,855 to €4,513
- Receivables within one year -€3,000
no longer reported in 2025 (was €3,000)
- Debts after one year -€22,823
down €22,823 (-31.7%), from €72,018 to €49,195
- Profit (loss) carried forward +€21,819
up €21,819 (+265.5%), from €8,219 to €30,038
- Tax, wage and social debts +€10,735
up €10,735 (+112.0%), from €9,588 to €20,323
of which Taxes: +€10,735
- Current portion of long-term debt -€2,668
down €2,668 (-10.5%), from €25,491 to €22,823
- Trade debts -€2,415
down €2,415 (-65.8%), from €3,671 to €1,256
- Gross operating margin +€20,070
up €20,070 (+122.8%), from €16,341 to €36,411
- Taxes +€4,264
up €4,264 (+85.6%), from €4,982 to €9,246
- Financial charges +€2,352
up €2,352 (+93.5%), from €2,515 to €4,866
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,312 | €130,148 | +€4,836 | +3.9% |
| Fixed assets | 21/28 | €75,094 | €125,094 | +€50,000 | +66.6% |
| Financial fixed assets | 28 | €75,094 | €125,094 | +€50,000 | +66.6% |
| Current assets | 29/58 | €50,219 | €5,054 | -€45,164 | -89.9% |
| Amounts receivable within one year | 40/41 | €3,000 | - | -€3,000 | |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Current investments | 50/53 | €46,855 | €4,513 | -€42,342 | -90.4% |
| Deferred charges and accrued income | 490/1 | €364 | €542 | +€178 | +48.9% |
| Total equity and liabilities | 10/49 | €125,312 | €130,148 | +€4,836 | +3.9% |
| Equity | 10/15 | €10,219 | €32,038 | +€21,819 | +213.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,219 | €30,038 | +€21,819 | +265.5% |
| Amounts payable | 17/49 | €115,094 | €98,110 | -€16,983 | -14.8% |
| Amounts payable after more than one year | 17 | €72,018 | €49,195 | -€22,823 | -31.7% |
| Financial debts | 170/4 | €72,018 | €49,195 | -€22,823 | -31.7% |
| Amounts payable within one year | 42/48 | €42,048 | €47,887 | +€5,839 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €25,491 | €22,823 | -€2,668 | -10.5% |
| Trade debts | 44 | €3,671 | €1,256 | -€2,415 | -65.8% |
| Suppliers | 440/4 | €3,671 | €1,256 | -€2,415 | -65.8% |
| Taxes, remuneration and social security | 45 | €9,588 | €20,323 | +€10,735 | +112.0% |
| Taxes | 450/3 | €7,446 | €18,181 | +€10,735 | +144.2% |
| Remuneration and social security | 454/9 | €2,142 | €2,142 | = | 0.0% |
| Other amounts payable | 47/48 | €3,298 | €3,485 | +€187 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,028 | €1,028 | = | 0.0% |
| Other operating charges | 640/8 | €626 | €481 | -€145 | -23.2% |
| Gross operating margin | 9900 | €16,341 | €36,411 | +€20,070 | +122.8% |
| Operating profit (loss) | 9901 | €15,715 | €35,930 | +€20,215 | +128.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,515 | €4,866 | +€2,352 | +93.5% |
| Recurring financial charges | 65 | €2,515 | €4,866 | +€2,352 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €13,200 | €31,065 | +€17,865 | +135.3% |
| Income taxes | 67/77 | €4,982 | €9,246 | +€4,264 | +85.6% |
| Profit (loss) for the period | 9904 | €8,219 | €21,819 | +€13,601 | +165.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,219 | €21,819 | +€13,601 | +165.5% |
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 10 October 2026 via checked.be.