FORTONICS: 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.
FORTONICS
Largest movements
- Tangible fixed assets -€15,162
down €15,162 (-12.2%), from €124,170 to €109,008
of which Land and buildings: -€9,172
- Cash +€14,932
up €14,932 (+13.3%), from €112,307 to €127,240
mainly Depreciation (+€15,104) and Net result for the year (+€12,152)
- Receivables within one year +€7,376
up €7,376 (+70.1%), from €10,527 to €17,903
of which Other amounts receivable: +€4,328
- Reserves +€12,152
up €12,152 (+8.4%), from €144,678 to €156,830
- Debts after one year -€10,954
down €10,954 (-15.1%), from €72,775 to €61,820
- Trade debts +€6,354
up €6,354 (+214%), from €2,965 to €9,320
- Gross operating margin -€23,944
down €23,944 (-39.6%), from €60,413 to €36,470
- Taxes -€6,775
down €6,775 (-54.4%), from €12,447 to €5,672
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.
Derived cash bridge
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 | €250,729 | €259,247 | +€8,518 | +3.4% |
| Fixed assets | 21/28 | €124,170 | €109,028 | -€15,142 | -12.2% |
| Tangible fixed assets | 22/27 | €124,170 | €109,008 | -€15,162 | -12.2% |
| Land and buildings | 22 | €110,067 | €100,895 | -€9,172 | -8.3% |
| Furniture and vehicles | 24 | €14,104 | €8,114 | -€5,990 | -42.5% |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €126,559 | €150,219 | +€23,660 | +18.7% |
| Amounts receivable within one year | 40/41 | €10,527 | €17,903 | +€7,376 | +70.1% |
| Trade receivables | 40 | €10,527 | €13,575 | +€3,048 | +29.0% |
| Other amounts receivable | 41 | - | €4,328 | +€4,328 | |
| Cash at bank and in hand | 54/58 | €112,307 | €127,240 | +€14,932 | +13.3% |
| Deferred charges and accrued income | 490/1 | €3,725 | €5,076 | +€1,352 | +36.3% |
| Total equity and liabilities | 10/49 | €250,729 | €259,247 | +€8,518 | +3.4% |
| Equity | 10/15 | €154,878 | €167,030 | +€12,152 | +7.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €144,678 | €156,830 | +€12,152 | +8.4% |
| Distributable reserves | 133 | €144,678 | €156,830 | +€12,152 | +8.4% |
| Amounts payable | 17/49 | €95,851 | €92,217 | -€3,634 | -3.8% |
| Amounts payable after more than one year | 17 | €72,775 | €61,820 | -€10,954 | -15.1% |
| Financial debts | 170/4 | €72,775 | €61,820 | -€10,954 | -15.1% |
| Amounts payable within one year | 42/48 | €23,077 | €30,397 | +€7,320 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €10,762 | €10,954 | +€193 | +1.8% |
| Trade debts | 44 | €2,965 | €9,320 | +€6,354 | +214% |
| Suppliers | 440/4 | €2,965 | €9,320 | +€6,354 | +214% |
| Taxes, remuneration and social security | 45 | €8,805 | €9,390 | +€585 | +6.6% |
| Taxes | 450/3 | €6,747 | €7,413 | +€666 | +9.9% |
| Remuneration and social security | 454/9 | €2,058 | €1,977 | -€81 | -3.9% |
| Other amounts payable | 47/48 | €545 | €733 | +€188 | +34.6% |
| Non-recurring operating income | 76A | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,658 | €15,104 | +€447 | +3.0% |
| Other operating charges | 640/8 | €1,361 | €1,506 | +€146 | +10.7% |
| Gross operating margin | 9900 | €60,413 | €36,470 | -€23,944 | -39.6% |
| Operating profit (loss) | 9901 | €44,395 | €19,859 | -€24,536 | -55.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,202 | €2,035 | -€166 | -7.6% |
| Recurring financial charges | 65 | €2,202 | €2,035 | -€166 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €42,193 | €17,824 | -€24,370 | -57.8% |
| Income taxes | 67/77 | €12,447 | €5,672 | -€6,775 | -54.4% |
| Profit (loss) for the period | 9904 | €29,747 | €12,152 | -€17,595 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,747 | €12,152 | -€17,595 | -59.1% |
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 19 October 2026 via checked.be.