FORTUNA 2000: 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.
FORTUNA 2000
Largest movements
- Receivables within one year -€350,302
down €350,302 (-61.2%), from €572,259 to €221,957
of which Trade receivables: -€371,329
- Cash +€310,219
up €310,219 (+319%), from €97,274 to €407,493
mainly Receivables within one year (+€350,302) and Net result for the year (+€257,294)
- Profit (loss) carried forward +€257,294
up €257,294 (+83.8%), from €306,944 to €564,238
- Other debts -€249,592
down €249,592 (-98.3%), from €254,008 to €4,417
- Trade debts -€41,117
down €41,117 (-21.8%), from €188,883 to €147,766
- Gross operating margin -€227,016
down €227,016 (-19.5%), from €1.2m to €935,326
- Staff costs -€68,944
down €68,944 (-11.5%), from €601,113 to €532,169
- Taxes -€40,979
down €40,979 (-30.8%), from €133,115 to €92,136
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.
Derived cash bridge
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 | €852,155 | €814,133 | -€38,023 | -4.5% |
| Fixed assets | 21/28 | €181,329 | €182,207 | +€877 | +0.5% |
| Tangible fixed assets | 22/27 | €99,141 | €100,018 | +€877 | +0.9% |
| Land and buildings | 22 | €96,158 | €76,329 | -€19,829 | -20.6% |
| Plant, machinery and equipment | 23 | €2,480 | €20,926 | +€18,445 | +744% |
| Furniture and vehicles | 24 | €502 | €2,763 | +€2,261 | +450% |
| Financial fixed assets | 28 | €82,189 | €82,189 | = | 0.0% |
| Current assets | 29/58 | €670,826 | €631,926 | -€38,900 | -5.8% |
| Amounts receivable within one year | 40/41 | €572,259 | €221,957 | -€350,302 | -61.2% |
| Trade receivables | 40 | €394,505 | €23,176 | -€371,329 | -94.1% |
| Other amounts receivable | 41 | €177,754 | €198,780 | +€21,027 | +11.8% |
| Cash at bank and in hand | 54/58 | €97,274 | €407,493 | +€310,219 | +319% |
| Deferred charges and accrued income | 490/1 | €1,293 | €2,476 | +€1,183 | +91.5% |
| Total equity and liabilities | 10/49 | €852,155 | €814,133 | -€38,023 | -4.5% |
| Equity | 10/15 | €366,614 | €623,908 | +€257,294 | +70.2% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €22,470 | €22,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €0 | -€3,720 | -100% |
| Reserves not available under the articles | 1311 | €3,720 | €0 | -€3,720 | -100% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | - | €3,720 | +€3,720 | |
| Profit (loss) carried forward | 14 | €306,944 | €564,238 | +€257,294 | +83.8% |
| Amounts payable | 17/49 | €485,541 | €190,225 | -€295,317 | -60.8% |
| Amounts payable within one year | 42/48 | €485,541 | €190,225 | -€295,317 | -60.8% |
| Financial debts | 43 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €188,883 | €147,766 | -€41,117 | -21.8% |
| Suppliers | 440/4 | €188,883 | €147,766 | -€41,117 | -21.8% |
| Taxes, remuneration and social security | 45 | €42,650 | €38,042 | -€4,608 | -10.8% |
| Taxes | 450/3 | €212 | €0 | -€212 | -100% |
| Remuneration and social security | 454/9 | €42,439 | €38,042 | -€4,397 | -10.4% |
| Other amounts payable | 47/48 | €254,008 | €4,417 | -€249,592 | -98.3% |
| Remuneration, social security and pensions | 62 | €601,113 | €532,169 | -€68,944 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,729 | €22,549 | -€6,180 | -21.5% |
| Other operating charges | 640/8 | €16,893 | €16,984 | +€91 | +0.5% |
| Gross operating margin | 9900 | €1,162,342 | €935,326 | -€227,016 | -19.5% |
| Operating profit (loss) | 9901 | €515,607 | €363,624 | -€151,983 | -29.5% |
| Financial income | 75/76B | €3,600 | €2,925 | -€675 | -18.7% |
| Recurring financial income | 75 | €3,600 | €2,925 | -€675 | -18.7% |
| Financial charges | 65/66B | €8,201 | €17,119 | +€8,918 | +109% |
| Recurring financial charges | 65 | €8,201 | €17,119 | +€8,918 | +109% |
| Profit (loss) for the period before taxes | 9903 | €511,005 | €349,430 | -€161,576 | -31.6% |
| Income taxes | 67/77 | €133,115 | €92,136 | -€40,979 | -30.8% |
| Profit (loss) for the period | 9904 | €377,891 | €257,294 | -€120,597 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €377,891 | €257,294 | -€120,597 | -31.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.