FOUNTY: 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.
FOUNTY
Largest movements
- Cash +€114,976
up €114,976 (+130%), from €88,407 to €203,383
mainly Net result for the year (+€89,842) and Other debts (+€18,553)
- Receivables within one year +€8,160
up €8,160 (+18.1%), from €45,056 to €53,216
of which Trade receivables: +€6,805
- Tangible fixed assets -€5,350
down €5,350 (-38.9%), from €13,764 to €8,414
of which Plant, machinery and equipment: -€3,387
- Deferred charges and accrued income -€4,190
down €4,190 (-48.9%), from €8,574 to €4,384
- Reserves +€70,312
up €70,312 (+70.2%), from €100,219 to €170,531
of which Distributable reserves: +€70,312
- Other debts +€18,553
new in 2025: €18,553
- Tax, wage and social debts +€14,189
up €14,189 (+27.9%), from €50,900 to €65,089
of which Remuneration and social security: +€12,432
- Trade debts +€10,541
up €10,541 (+8,363%), from €126 to €10,667
- Gross operating margin +€121,205
up €121,205 (+75.6%), from €160,352 to €281,557
- Staff costs +€83,875
up €83,875 (+137%), from €61,200 to €145,075
- Taxes +€10,468
up €10,468 (+31.7%), from €33,030 to €43,499
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 | €155,802 | €269,397 | +€113,595 | +72.9% |
| Fixed assets | 21/28 | €13,764 | €8,414 | -€5,350 | -38.9% |
| Tangible fixed assets | 22/27 | €13,764 | €8,414 | -€5,350 | -38.9% |
| Plant, machinery and equipment | 23 | €10,283 | €6,896 | -€3,387 | -32.9% |
| Furniture and vehicles | 24 | €3,481 | €1,517 | -€1,963 | -56.4% |
| Current assets | 29/58 | €142,038 | €260,983 | +€118,946 | +83.7% |
| Amounts receivable within one year | 40/41 | €45,056 | €53,216 | +€8,160 | +18.1% |
| Trade receivables | 40 | €8,540 | €15,345 | +€6,805 | +79.7% |
| Other amounts receivable | 41 | €36,516 | €37,871 | +€1,355 | +3.7% |
| Cash at bank and in hand | 54/58 | €88,407 | €203,383 | +€114,976 | +130% |
| Deferred charges and accrued income | 490/1 | €8,574 | €4,384 | -€4,190 | -48.9% |
| Total equity and liabilities | 10/49 | €155,802 | €269,397 | +€113,595 | +72.9% |
| Equity | 10/15 | €104,776 | €175,087 | +€70,312 | +67.1% |
| Contributions | 10/11 | €4,557 | €4,557 | = | 0.0% |
| Reserves | 13 | €100,219 | €170,531 | +€70,312 | +70.2% |
| Tax-exempt reserves | 132 | €7,594 | €7,594 | = | 0.0% |
| Distributable reserves | 133 | €92,625 | €162,937 | +€70,312 | +75.9% |
| Amounts payable | 17/49 | €51,026 | €94,310 | +€43,284 | +84.8% |
| Amounts payable within one year | 42/48 | €51,026 | €94,310 | +€43,284 | +84.8% |
| Trade debts | 44 | €126 | €10,667 | +€10,541 | +8,363% |
| Suppliers | 440/4 | €126 | €10,667 | +€10,541 | +8,363% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €50,900 | €65,089 | +€14,189 | +27.9% |
| Taxes | 450/3 | €40,875 | €42,632 | +€1,757 | +4.3% |
| Remuneration and social security | 454/9 | €10,025 | €22,457 | +€12,432 | +124% |
| Other amounts payable | 47/48 | - | €18,553 | +€18,553 | |
| Remuneration, social security and pensions | 62 | €61,200 | €145,075 | +€83,875 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €5,350 | +€1,583 | +42.0% |
| Other operating charges | 640/8 | €325 | €220 | -€105 | -32.3% |
| Gross operating margin | 9900 | €160,352 | €281,557 | +€121,205 | +75.6% |
| Operating profit (loss) | 9901 | €95,060 | €130,912 | +€35,851 | +37.7% |
| Financial income | 75/76B | €2,142 | €2,638 | +€496 | +23.1% |
| Recurring financial income | 75 | €2,142 | €2,638 | +€496 | +23.1% |
| Financial charges | 65/66B | €413 | €209 | -€204 | -49.5% |
| Recurring financial charges | 65 | €413 | €209 | -€204 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €96,789 | €133,340 | +€36,551 | +37.8% |
| Income taxes | 67/77 | €33,030 | €43,499 | +€10,468 | +31.7% |
| Profit (loss) for the period | 9904 | €63,759 | €89,842 | +€26,083 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,759 | €89,842 | +€26,083 | +40.9% |
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 20 October 2026 via checked.be.