FONZY CLEAN: 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.
FONZY CLEAN
Largest movements
- Cash -€29,534
down €29,534 (-46.7%), from €63,307 to €33,772
mainly Net result for the year (-€73,276) and Receivables within one year (-€26,616)
- Receivables within one year +€26,616
up €26,616 (+19.9%), from €133,647 to €160,263
of which Other amounts receivable: +€26,881
- Tangible fixed assets -€8,277
down €8,277 (-27.3%), from €30,355 to €22,079
of which Furniture and vehicles: -€8,669
- Deferred charges and accrued income -€2,732
down €2,732 (-83.8%), from €3,260 to €528
- Profit (loss) carried forward -€73,276
down €73,276 (-84.3%), from €86,946 to €13,671
- Trade debts +€50,221
up €50,221 (+40.4%), from €124,438 to €174,659
- Tax, wage and social debts +€7,869
up €7,869 (+65.0%), from €12,110 to €19,979
of which Remuneration and social security: +€9,383
- Gross operating margin -€61,988
down €61,988 (-25.3%), from €245,432 to €183,444
- Staff costs +€36,706
up €36,706 (+20.1%), from €182,979 to €219,685
- Taxes +€9,362
up €9,362 (+110%), from €8,547 to €17,909
- Depreciation +€9,347
up €9,347 (+458%), from €2,040 to €11,387
- Other operating charges -€4,238
down €4,238 (-45.2%), from €9,377 to €5,139
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,569 | €216,642 | -€13,927 | -6.0% |
| Fixed assets | 21/28 | €30,355 | €22,079 | -€8,277 | -27.3% |
| Tangible fixed assets | 22/27 | €30,355 | €22,079 | -€8,277 | -27.3% |
| Plant, machinery and equipment | 23 | €719 | €1,112 | +€393 | +54.6% |
| Furniture and vehicles | 24 | €29,636 | €20,967 | -€8,669 | -29.3% |
| Current assets | 29/58 | €200,214 | €194,563 | -€5,651 | -2.8% |
| Amounts receivable within one year | 40/41 | €133,647 | €160,263 | +€26,616 | +19.9% |
| Trade receivables | 40 | €126,389 | €126,124 | -€265 | -0.2% |
| Other amounts receivable | 41 | €7,259 | €34,139 | +€26,881 | +370% |
| Cash at bank and in hand | 54/58 | €63,307 | €33,772 | -€29,534 | -46.7% |
| Deferred charges and accrued income | 490/1 | €3,260 | €528 | -€2,732 | -83.8% |
| Total equity and liabilities | 10/49 | €230,569 | €216,642 | -€13,927 | -6.0% |
| Equity | 10/15 | €91,946 | €18,671 | -€73,276 | -79.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,946 | €13,671 | -€73,276 | -84.3% |
| Amounts payable | 17/49 | €138,623 | €197,971 | +€59,348 | +42.8% |
| Amounts payable within one year | 42/48 | €138,623 | €197,971 | +€59,348 | +42.8% |
| Trade debts | 44 | €124,438 | €174,659 | +€50,221 | +40.4% |
| Suppliers | 440/4 | €124,438 | €174,659 | +€50,221 | +40.4% |
| Taxes, remuneration and social security | 45 | €12,110 | €19,979 | +€7,869 | +65.0% |
| Taxes | 450/3 | €2,628 | €1,114 | -€1,514 | -57.6% |
| Remuneration and social security | 454/9 | €9,482 | €18,864 | +€9,383 | +99.0% |
| Other amounts payable | 47/48 | €2,075 | €3,333 | +€1,259 | +60.7% |
| Remuneration, social security and pensions | 62 | €182,979 | €219,685 | +€36,706 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | €11,387 | +€9,347 | +458% |
| Other operating charges | 640/8 | €9,377 | €5,139 | -€4,238 | -45.2% |
| Gross operating margin | 9900 | €245,432 | €183,444 | -€61,988 | -25.3% |
| Operating profit (loss) | 9901 | €51,036 | -€52,768 | -€103,803 | |
| Financial income | 75/76B | €160 | €7 | -€153 | -95.7% |
| Recurring financial income | 75 | €160 | €7 | -€153 | -95.7% |
| Financial charges | 65/66B | €2,723 | €2,606 | -€117 | -4.3% |
| Recurring financial charges | 65 | €2,723 | €2,606 | -€117 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €48,473 | -€55,366 | -€103,840 | |
| Income taxes | 67/77 | €8,547 | €17,909 | +€9,362 | +110% |
| Profit (loss) for the period | 9904 | €39,926 | -€73,276 | -€113,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,926 | -€73,276 | -€113,202 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.