FORTUNA: what changed
Two fiscal 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.
FORTUNA
Largest movements
- Receivables within one year -€6,787
no longer reported in 2024 (was €6,787)
- Deferred charges and accrued income -€2,463
no longer reported in 2024 (was €2,463)
- Cash -€1,646
down €1,646 (-48.9%), from €3,367 to €1,721
mainly Other debts (-€10,866) and Accrued charges and deferred income (-€2,178)
- Other debts -€10,866
down €10,866 (-86.6%), from €12,550 to €1,684
- Accrued charges and deferred income -€2,178
no longer reported in 2024 (was €2,178)
- Profit (loss) carried forward +€930
up €930 (+17.5%), from €5,318 to €6,248
- Gross operating margin -€1,898
down €1,898 (-35.6%), from €5,338 to €3,440
- Taxes -€530
down €530 (-61.0%), from €869 to €338
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,223 | €76,448 | -€11,776 | -13.3% |
| Fixed assets | 21/28 | €75,607 | €74,726 | -€880 | -1.2% |
| Tangible fixed assets | 22/27 | €75,607 | €74,726 | -€880 | -1.2% |
| Land and buildings | 22 | €75,607 | €74,726 | -€880 | -1.2% |
| Current assets | 29/58 | €12,617 | €1,721 | -€10,895 | -86.4% |
| Amounts receivable within one year | 40/41 | €6,787 | - | -€6,787 | |
| Other amounts receivable | 41 | €6,787 | - | -€6,787 | |
| Cash at bank and in hand | 54/58 | €3,367 | €1,721 | -€1,646 | -48.9% |
| Deferred charges and accrued income | 490/1 | €2,463 | - | -€2,463 | |
| Total equity and liabilities | 10/49 | €88,223 | €76,448 | -€11,776 | -13.3% |
| Equity | 10/15 | €72,627 | €73,557 | +€930 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,709 | €48,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €46,849 | €48,709 | +€1,860 | +4.0% |
| Profit (loss) carried forward | 14 | €5,318 | €6,248 | +€930 | +17.5% |
| Amounts payable | 17/49 | €15,596 | €2,891 | -€12,705 | -81.5% |
| Amounts payable within one year | 42/48 | €13,418 | €2,891 | -€10,527 | -78.5% |
| Taxes, remuneration and social security | 45 | €869 | €1,207 | +€338 | +39.0% |
| Taxes | 450/3 | €869 | €1,207 | +€338 | +39.0% |
| Other amounts payable | 47/48 | €12,550 | €1,684 | -€10,866 | -86.6% |
| Accrued charges and deferred income | 492/3 | €2,178 | - | -€2,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €880 | = | 0.0% |
| Other operating charges | 640/8 | €1,161 | €1,212 | +€52 | +4.5% |
| Gross operating margin | 9900 | €5,338 | €3,440 | -€1,898 | -35.6% |
| Operating profit (loss) | 9901 | €3,297 | €1,347 | -€1,950 | -59.1% |
| Financial charges | 65/66B | €42 | €79 | +€37 | +88.0% |
| Recurring financial charges | 65 | €42 | €79 | +€37 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €3,255 | €1,268 | -€1,987 | -61.0% |
| Income taxes | 67/77 | €869 | €338 | -€530 | -61.0% |
| Profit (loss) for the period | 9904 | €2,387 | €930 | -€1,457 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,387 | €930 | -€1,457 | -61.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.