FOUNTAIN: what changed
What changed
FOUNTAIN
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€146,270
2024 · €850,008-€703,738
Equity
€4.2m
2024 · -+€4.2m
Cash
€698,743
2024 · €365,894+€332,849
Balance sheet total
€13.9m
2024 · €14.1m-€164,181
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-21.8%), from €5.2m to €4.0m
of which Trade receivables: -€1.3m
- Stocks and contracts +€475,795
up €475,795 (+42.7%), from €1.1m to €1.6m
- Cash +€332,849
up €332,849 (+91.0%), from €365,894 to €698,743
mainly Receivables within one year (+€1.1m) and Trade debts (+€488,118)
Equity and liabilities
- Profit (loss) carried forward +€1.3m
up €1.3m, from -€1.2m to €40,066
- Current portion of long-term debt -€1.1m
down €1.1m (-67.2%), from €1.7m to €558,174
- Reserves -€1.1m
down €1.1m (-78.6%), from €1.4m to €301,765
- Trade debts +€488,118
up €488,118 (+19.9%), from €2.4m to €2.9m
- Other debts +€369,022
up €369,022 (+7.0%), from €5.3m to €5.6m
Income statement
- Financial income +€568,132
new in 2025: €568,132
- Goods and materials +€332,271
up €332,271 (+3.6%), from €9.3m to €9.6m
of which Purchases: +€10.0m
- Services and other goods +€215,895
up €215,895 (+7.5%), from €2.9m to €3.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€850,008
Turnover
+€67,047
Other operating income
-€130,741
Goods and materials
-€332,271
Services and other goods
-€215,895
Staff costs
-€70,085
Depreciation
+€45,199
Write-downs
+€9,723
Other operating charges
-€2,486
Financial income
+€568,132
Financial charges
+€72,231
Other financial items
-€735,845
Taxes
+€21,253
Deferred taxes and other
-€1
Result 2025
€146,270
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.8m
Investment
-€280,893
Financing
-€1.2m
Cash 2024
€365,894
From operations (derived)
+€1.8m
Net result for the year
+€146,270
Depreciation
+€111,515
Stocks and contracts
-€475,795
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€16,823
Provisions
+€11,230
Trade debts
+€488,118
Tax, wage and social debts
+€19,614
Other debts
+€369,022
Accrued charges and deferred income
+€16,409
Investment (derived)
-€280,893
Investment in fixed assets (net)
-€280,893
Financing
-€1.2m
Debts after one year
-€76,035
Current portion of long-term debt
-€1.1m
Short-term financial debts
+€16,242
Contributions, distributions and other
+€1
Not broken down
-€11,232
Cash 2025
€698,743
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,069,556 | €13,905,375 | -€164,181 | -1.2% |
| Fixed assets | 21/28 | €7,262,503 | €7,431,881 | +€169,378 | +2.3% |
| Intangible fixed assets | 21 | €125,824 | €186,492 | +€60,668 | +48.2% |
| Tangible fixed assets | 22/27 | €302,578 | €294,888 | -€7,690 | -2.5% |
| Land and buildings | 22 | €112,235 | €99,157 | -€13,078 | -11.7% |
| Plant, machinery and equipment | 23 | - | €2,943 | +€2,943 | |
| Furniture and vehicles | 24 | €106,943 | €110,823 | +€3,880 | +3.6% |
| Other tangible fixed assets | 26 | €63,591 | €64,068 | +€477 | +0.7% |
| Assets under construction and advance payments | 27 | €19,809 | €17,898 | -€1,911 | -9.6% |
| Financial fixed assets | 28 | €6,834,101 | €6,950,501 | +€116,400 | +1.7% |
| Affiliated companies | 280/1 | €6,810,231 | €6,926,631 | +€116,400 | +1.7% |
| Participating interests | 280 | €1,456,932 | €1,456,932 | = | 0.0% |
| Amounts receivable | 281 | €5,353,299 | €5,469,699 | +€116,400 | +2.2% |
| Other financial fixed assets | 284/8 | €23,870 | €23,870 | +€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €23,870 | €23,870 | +€0 | 0.0% |
| Current assets | 29/58 | €6,807,053 | €6,473,493 | -€333,560 | -4.9% |
| Stocks and contracts in progress | 3 | €1,113,045 | €1,588,840 | +€475,795 | +42.7% |
| Stocks | 30/36 | €1,113,045 | €1,588,840 | +€475,795 | +42.7% |
| Goods purchased for resale | 34 | €1,113,045 | €1,588,840 | +€475,795 | +42.7% |
| Amounts receivable within one year | 40/41 | €5,170,030 | €4,044,649 | -€1.1m | -21.8% |
| Trade receivables | 40 | €3,544,859 | €2,275,970 | -€1.3m | -35.8% |
| Other amounts receivable | 41 | €1,625,171 | €1,768,679 | +€143,508 | +8.8% |
| Cash at bank and in hand | 54/58 | €365,894 | €698,743 | +€332,849 | +91.0% |
| Deferred charges and accrued income | 490/1 | €158,085 | €141,262 | -€16,823 | -10.6% |
| Total equity and liabilities | 10/49 | €14,069,556 | €13,905,375 | -€164,181 | -1.2% |
| Equity | 10/15 | - | €4,161,582 | +€4.2m | |
| Contributions | 10/11 | €3,819,751 | €3,819,751 | +€0 | 0.0% |
| Capital | 10 | €3,017,652 | €3,017,652 | +€0 | 0.0% |
| Issued capital | 100 | €3,017,652 | €3,017,652 | +€0 | 0.0% |
| Contributions outside capital | 11 | €802,099 | €802,099 | +€0 | 0.0% |
| Share premium | 1100/10 | €802,099 | €802,099 | +€0 | 0.0% |
| Reserves | 13 | €1,410,401 | €301,765 | -€1.1m | -78.6% |
| Non-distributable reserves | 130/1 | €1,410,401 | €301,765 | -€1.1m | -78.6% |
| Legal reserve | 130 | €1,410,401 | €301,765 | -€1.1m | -78.6% |
| Profit (loss) carried forward | 14 | -€1,214,840 | €40,066 | +€1.3m | |
| Provisions and deferred taxes | 16 | - | €11,230 | +€11,230 | |
| Provisions for liabilities and charges | 160/5 | €11,230 | €11,230 | = | 0.0% |
| Pensions and similar obligations | 160 | €11,230 | €11,230 | = | 0.0% |
| Amounts payable | 17/49 | €10,043,014 | €9,732,562 | -€310,452 | -3.1% |
| Amounts payable after more than one year | 17 | €169,169 | €93,134 | -€76,035 | -44.9% |
| Financial debts | 170/4 | €169,169 | €93,134 | -€76,035 | -44.9% |
| Credit institutions | 173 | €169,169 | €93,134 | -€76,035 | -44.9% |
| Amounts payable within one year | 42/48 | €9,802,590 | €9,551,765 | -€250,825 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €1,701,995 | €558,174 | -€1.1m | -67.2% |
| Financial debts | 43 | €13,007 | €29,249 | +€16,242 | +125% |
| Credit institutions | 430/8 | €13,007 | €29,249 | +€16,242 | +125% |
| Trade debts | 44 | €2,449,398 | €2,937,516 | +€488,118 | +19.9% |
| Suppliers | 440/4 | €2,449,398 | €2,937,516 | +€488,118 | +19.9% |
| Taxes, remuneration and social security | 45 | €364,235 | €383,849 | +€19,614 | +5.4% |
| Taxes | 450/3 | €68,306 | €90,234 | +€21,928 | +32.1% |
| Remuneration and social security | 454/9 | €295,928 | €293,615 | -€2,313 | -0.8% |
| Other amounts payable | 47/48 | €5,273,955 | €5,642,977 | +€369,022 | +7.0% |
| Accrued charges and deferred income | 492/3 | €71,254 | €87,663 | +€16,409 | +23.0% |
| Operating income | 70/76A | €14,697,642 | €14,633,948 | -€63,694 | -0.4% |
| Turnover | 70 | €13,037,034 | €13,104,081 | +€67,047 | +0.5% |
| Other operating income | 74 | €1,660,608 | €1,529,867 | -€130,741 | -7.9% |
| Operating charges | 60/66A | €13,959,756 | €14,525,571 | +€565,815 | +4.1% |
| Goods for resale, raw materials and consumables | 60 | €9,253,777 | €9,586,048 | +€332,271 | +3.6% |
| Purchases | 600/8 | - | €10,010,371 | +€10.0m | |
| Change in stocks: decrease (increase) | 609 | €50,997 | -€424,323 | -€475,320 | |
| Services and other goods | 61 | €2,874,018 | €3,089,913 | +€215,895 | +7.5% |
| Remuneration, social security and pensions | 62 | €1,630,440 | €1,700,525 | +€70,085 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,714 | €111,515 | -€45,199 | -28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,025 | €3,302 | -€9,723 | -74.6% |
| Other operating charges | 640/8 | €31,782 | €34,268 | +€2,486 | +7.8% |
| Operating profit (loss) | 9901 | €737,886 | €108,377 | -€629,509 | -85.3% |
| Financial income | 75/76B | - | €568,132 | +€568,132 | |
| Recurring financial income | 75 | €422,512 | €456,681 | +€34,169 | +8.1% |
| Income from current assets | 751 | €422,158 | €456,654 | +€34,496 | +8.2% |
| Other financial income | 752/9 | €354 | €28 | -€326 | -92.1% |
| Non-recurring financial income | 76B | €313,333 | €111,451 | -€201,882 | -64.4% |
| Financial charges | 65/66B | €598,604 | €526,373 | -€72,231 | -12.1% |
| Recurring financial charges | 65 | €398,604 | €325,469 | -€73,135 | -18.3% |
| Debt charges | 650 | €342,688 | €275,862 | -€66,826 | -19.5% |
| Other financial charges | 652/9 | €55,916 | €49,607 | -€6,309 | -11.3% |
| Non-recurring financial charges | 66B | €200,000 | €200,904 | +€904 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €875,127 | €150,136 | -€724,991 | -82.8% |
| Income taxes | 67/77 | €25,120 | €3,867 | -€21,253 | -84.6% |
| Taxes | 670/3 | €25,120 | €14,669 | -€10,451 | -41.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €10,802 | +€10,802 | |
| Profit (loss) for the period | 9904 | €850,008 | €146,270 | -€703,738 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €850,008 | €146,270 | -€703,738 | -82.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.