LA FONTAINERIE: 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.
LA FONTAINERIE
Largest movements
- Receivables within one year -€14,755
down €14,755 (-92.7%), from €15,919 to €1,164
of which Trade receivables: -€9,941
- Tangible fixed assets -€9,595
down €9,595 (-28.8%), from €33,320 to €23,725
of which Furniture and vehicles: -€6,791
- Deferred charges and accrued income -€852
down €852 (-85.5%), from €996 to €144
- Profit (loss) carried forward -€18,838
down €18,838 (-27.3%), from -€68,999 to -€87,837
- Other debts +€5,440
up €5,440 (+5.7%), from €95,493 to €100,933
- Accrued charges and deferred income -€3,958
down €3,958 (-72.4%), from €5,466 to €1,508
- Trade debts -€3,660
down €3,660 (-91.3%), from €4,009 to €349
- Short-term financial debts -€3,364
no longer reported in 2025 (was €3,364)
- Gross operating margin -€37,061
down €37,061 (-82.8%), from €44,743 to €7,682
- Staff costs +€6,837
up €6,837 (+80.9%), from €8,449 to €15,286
- Depreciation +€3,527
up €3,527 (+56.2%), from €6,275 to €9,802
- Other operating charges -€1,276
down €1,276 (-59.4%), from €2,149 to €873
- Financial charges -€1,108
down €1,108 (-76.9%), from €1,441 to €332
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 | €55,308 | €29,769 | -€25,539 | -46.2% |
| Formation expenses | 20 | €207 | - | -€207 | |
| Fixed assets | 21/28 | €33,980 | €24,385 | -€9,595 | -28.2% |
| Tangible fixed assets | 22/27 | €33,320 | €23,725 | -€9,595 | -28.8% |
| Land and buildings | 22 | €5,433 | €3,939 | -€1,494 | -27.5% |
| Plant, machinery and equipment | 23 | €1,809 | €1,441 | -€368 | -20.3% |
| Furniture and vehicles | 24 | €19,654 | €12,863 | -€6,791 | -34.6% |
| Other tangible fixed assets | 26 | €6,425 | €5,482 | -€943 | -14.7% |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €21,122 | €5,385 | -€15,737 | -74.5% |
| Stocks and contracts in progress | 3 | €3,548 | €3,548 | = | 0.0% |
| Stocks | 30/36 | €3,548 | €3,548 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,919 | €1,164 | -€14,755 | -92.7% |
| Trade receivables | 40 | €11,105 | €1,164 | -€9,941 | -89.5% |
| Other amounts receivable | 41 | €4,814 | - | -€4,814 | |
| Cash at bank and in hand | 54/58 | €658 | €529 | -€129 | -19.7% |
| Deferred charges and accrued income | 490/1 | €996 | €144 | -€852 | -85.5% |
| Total equity and liabilities | 10/49 | €55,308 | €29,769 | -€25,539 | -46.2% |
| Equity | 10/15 | -€58,999 | -€77,837 | -€18,838 | -31.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,999 | -€87,837 | -€18,838 | -27.3% |
| Amounts payable | 17/49 | €114,308 | €107,606 | -€6,701 | -5.9% |
| Amounts payable after more than one year | 17 | €264 | - | -€264 | |
| Financial debts | 170/4 | €264 | - | -€264 | |
| Amounts payable within one year | 42/48 | €108,578 | €106,098 | -€2,480 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €3,118 | €264 | -€2,854 | -91.5% |
| Financial debts | 43 | €3,364 | - | -€3,364 | |
| Credit institutions | 430/8 | €3,364 | - | -€3,364 | |
| Trade debts | 44 | €4,009 | €349 | -€3,660 | -91.3% |
| Suppliers | 440/4 | €4,009 | €349 | -€3,660 | -91.3% |
| Taxes, remuneration and social security | 45 | €2,594 | €4,552 | +€1,958 | +75.5% |
| Taxes | 450/3 | - | €227 | +€227 | |
| Remuneration and social security | 454/9 | €2,594 | €4,326 | +€1,732 | +66.8% |
| Other amounts payable | 47/48 | €95,493 | €100,933 | +€5,440 | +5.7% |
| Accrued charges and deferred income | 492/3 | €5,466 | €1,508 | -€3,958 | -72.4% |
| Remuneration, social security and pensions | 62 | €8,449 | €15,286 | +€6,837 | +80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,275 | €9,802 | +€3,527 | +56.2% |
| Other operating charges | 640/8 | €2,149 | €873 | -€1,276 | -59.4% |
| Non-recurring operating charges | 66A | €3,335 | - | -€3,335 | |
| Gross operating margin | 9900 | €44,743 | €7,682 | -€37,061 | -82.8% |
| Operating profit (loss) | 9901 | €24,535 | -€18,279 | -€42,814 | |
| Financial income | 75/76B | €244 | - | -€244 | |
| Recurring financial income | 75 | €244 | - | -€244 | |
| Financial charges | 65/66B | €1,441 | €332 | -€1,108 | -76.9% |
| Recurring financial charges | 65 | €1,441 | €332 | -€1,108 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €23,338 | -€18,611 | -€41,950 | |
| Income taxes | 67/77 | €186 | €227 | +€41 | +22.1% |
| Profit (loss) for the period | 9904 | €23,153 | -€18,838 | -€41,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,153 | -€18,838 | -€41,991 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.