IMMO - FONTANA: 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.
IMMO - FONTANA
Largest movements
- Cash -€44,433
down €44,433 (-43.8%), from €101,335 to €56,901
mainly Net result for the year (-€56,237) and Investment in fixed assets (net) (-€15,733)
- Tangible fixed assets -€26,990
down €26,990 (-3.2%), from €837,548 to €810,558
of which Land and buildings: -€21,443
- Profit (loss) carried forward -€36,741
down €36,741 (-31.8%), from -€115,477 to -€152,218
- Reserves -€24,496
down €24,496 (-4.0%), from €618,408 to €593,913
- Gross operating margin -€806,454
down €806,454, from €789,167 to -€17,287
- Financial charges -€29,405
down €29,405 (-94.4%), from €31,149 to €1,744
- Depreciation +€23,891
up €23,891 (+126.9%), from €18,832 to €42,723
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.
Cash bridge derived
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 | €1,142,667 | €1,077,799 | -€64,868 | -5.7% |
| Fixed assets | 21/28 | €837,548 | €810,558 | -€26,990 | -3.2% |
| Tangible fixed assets | 22/27 | €837,548 | €810,558 | -€26,990 | -3.2% |
| Land and buildings | 22 | €824,308 | €802,865 | -€21,443 | -2.6% |
| Plant, machinery and equipment | 23 | €1,414 | €294 | -€1,120 | -79.2% |
| Furniture and vehicles | 24 | €11,826 | €7,398 | -€4,428 | -37.4% |
| Current assets | 29/58 | €305,119 | €267,241 | -€37,878 | -12.4% |
| Amounts receivable within one year | 40/41 | €197 | €0 | -€197 | -100.0% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100.0% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,335 | €56,901 | -€44,433 | -43.8% |
| Deferred charges and accrued income | 490/1 | €3,586 | €10,339 | +€6,753 | +188.3% |
| Total equity and liabilities | 10/49 | €1,142,667 | €1,077,799 | -€64,868 | -5.7% |
| Equity | 10/15 | €911,956 | €850,719 | -€61,237 | -6.7% |
| Contributions | 10/11 | €409,024 | €409,024 | = | 0.0% |
| Reserves | 13 | €618,408 | €593,913 | -€24,496 | -4.0% |
| Tax-exempt reserves | 132 | €618,408 | €593,913 | -€24,496 | -4.0% |
| Profit (loss) carried forward | 14 | -€115,477 | -€152,218 | -€36,741 | -31.8% |
| Provisions and deferred taxes | 16 | €199,469 | €197,971 | -€1,499 | -0.8% |
| Deferred taxes | 168 | €199,469 | €197,971 | -€1,499 | -0.8% |
| Amounts payable | 17/49 | €31,241 | €29,108 | -€2,133 | -6.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €15,796 | €24,778 | +€8,982 | +56.9% |
| Trade debts | 44 | €685 | €833 | +€147 | +21.5% |
| Suppliers | 440/4 | €685 | €833 | +€147 | +21.5% |
| Taxes, remuneration and social security | 45 | €260 | €200 | -€60 | -23.1% |
| Taxes | 450/3 | €260 | €200 | -€60 | -23.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,851 | €23,746 | +€8,895 | +59.9% |
| Accrued charges and deferred income | 492/3 | €15,445 | €4,330 | -€11,115 | -72.0% |
| Non-recurring operating income | 76A | €817,878 | €0 | -€817,878 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,832 | €42,723 | +€23,891 | +126.9% |
| Other operating charges | 640/8 | €9,454 | €6,471 | -€2,983 | -31.6% |
| Non-recurring operating charges | 66A | €854 | €0 | -€854 | -100.0% |
| Gross operating margin | 9900 | €789,167 | -€17,287 | -€806,454 | |
| Operating profit (loss) | 9901 | €760,027 | -€66,481 | -€826,508 | |
| Financial income | 75/76B | €603 | €5,690 | +€5,086 | +842.9% |
| Recurring financial income | 75 | €603 | €5,690 | +€5,086 | +842.9% |
| Financial charges | 65/66B | €31,149 | €1,744 | -€29,405 | -94.4% |
| Recurring financial charges | 65 | €31,149 | €1,744 | -€29,405 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €729,482 | -€62,534 | -€792,016 | |
| Transfer from deferred taxes | 780 | - | €6,499 | +€6,499 | |
| Transfer to deferred taxes | 680 | €199,469 | €0 | -€199,469 | -100.0% |
| Income taxes | 67/77 | €305 | €201 | -€104 | -34.1% |
| Profit (loss) for the period | 9904 | €529,708 | -€56,237 | -€585,944 | |
| Transfer from tax-exempt reserves | 789 | - | €19,496 | +€19,496 | |
| Transfer to tax-exempt reserves | 689 | €618,408 | €0 | -€618,408 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,701 | -€36,741 | +€51,959 | +58.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.