LA 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.
LA FONTANA
Largest movements
- Receivables within one year +€28,127
up €28,127 (+27.0%), from €104,092 to €132,219
of which Other amounts receivable: +€105,212
- Cash -€28,060
down €28,060 (-23.8%), from €118,045 to €89,985
mainly Contributions, distributions and other (-€28,571) and Receivables within one year (-€28,127)
- Tangible fixed assets -€8,876
down €8,876 (-14.8%), from €59,856 to €50,980
of which Plant, machinery and equipment: -€5,415
- Profit (loss) carried forward -€28,571
down €28,571 (-22.8%), from €125,142 to €96,570
- Other debts +€28,571
new in 2025: €28,571
- Tax, wage and social debts -€13,095
down €13,095 (-22.9%), from €57,093 to €43,998
of which Taxes: -€8,306
- Reserves +€9,504
up €9,504 (+14.2%), from €67,107 to €76,611
- Trade debts -€4,025
down €4,025 (-17.9%), from €22,509 to €18,484
- Gross operating margin -€135,687
down €135,687 (-43.2%), from €314,255 to €178,567
- Taxes -€40,987
down €40,987 (-89.4%), from €45,855 to €4,867
- Other operating charges -€29,436
down €29,436 (-88.6%), from €33,227 to €3,791
- Staff costs -€15,718
down €15,718 (-10.0%), from €157,652 to €141,934
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 | €290,451 | €284,250 | -€6,201 | -2.1% |
| Fixed assets | 21/28 | €60,056 | €51,180 | -€8,876 | -14.8% |
| Tangible fixed assets | 22/27 | €59,856 | €50,980 | -€8,876 | -14.8% |
| Land and buildings | 22 | €18,406 | €16,291 | -€2,115 | -11.5% |
| Plant, machinery and equipment | 23 | €37,543 | €32,128 | -€5,415 | -14.4% |
| Furniture and vehicles | 24 | €3,907 | €2,560 | -€1,347 | -34.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €230,396 | €233,070 | +€2,675 | +1.2% |
| Stocks and contracts in progress | 3 | €7,900 | €9,946 | +€2,046 | +25.9% |
| Stocks | 30/36 | €7,900 | €9,946 | +€2,046 | +25.9% |
| Amounts receivable within one year | 40/41 | €104,092 | €132,219 | +€28,127 | +27.0% |
| Trade receivables | 40 | €82,717 | €5,631 | -€77,085 | -93.2% |
| Other amounts receivable | 41 | €21,376 | €126,588 | +€105,212 | +492.2% |
| Cash at bank and in hand | 54/58 | €118,045 | €89,985 | -€28,060 | -23.8% |
| Deferred charges and accrued income | 490/1 | €358 | €920 | +€562 | +156.8% |
| Total equity and liabilities | 10/49 | €290,451 | €284,250 | -€6,201 | -2.1% |
| Equity | 10/15 | €210,849 | €191,782 | -€19,067 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,107 | €76,611 | +€9,504 | +14.2% |
| Distributable reserves | 133 | €67,107 | €76,611 | +€9,504 | +14.2% |
| Profit (loss) carried forward | 14 | €125,142 | €96,570 | -€28,571 | -22.8% |
| Amounts payable | 17/49 | €79,602 | €92,468 | +€12,866 | +16.2% |
| Amounts payable within one year | 42/48 | €79,602 | €91,053 | +€11,451 | +14.4% |
| Trade debts | 44 | €22,509 | €18,484 | -€4,025 | -17.9% |
| Suppliers | 440/4 | €22,509 | €18,484 | -€4,025 | -17.9% |
| Taxes, remuneration and social security | 45 | €57,093 | €43,998 | -€13,095 | -22.9% |
| Taxes | 450/3 | €38,891 | €30,585 | -€8,306 | -21.4% |
| Remuneration and social security | 454/9 | €18,202 | €13,412 | -€4,789 | -26.3% |
| Other amounts payable | 47/48 | - | €28,571 | +€28,571 | |
| Accrued charges and deferred income | 492/3 | - | €1,415 | +€1,415 | |
| Non-recurring operating income | 76A | - | €5,619 | +€5,619 | |
| Remuneration, social security and pensions | 62 | €157,652 | €141,934 | -€15,718 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,223 | €11,030 | -€194 | -1.7% |
| Other operating charges | 640/8 | €33,227 | €3,791 | -€29,436 | -88.6% |
| Gross operating margin | 9900 | €314,255 | €178,567 | -€135,687 | -43.2% |
| Operating profit (loss) | 9901 | €112,153 | €21,813 | -€90,340 | -80.6% |
| Financial income | 75/76B | €17 | €3 | -€14 | -81.9% |
| Recurring financial income | 75 | €17 | €3 | -€14 | -81.9% |
| Financial charges | 65/66B | €8,389 | €7,445 | -€944 | -11.3% |
| Recurring financial charges | 65 | €8,389 | €7,445 | -€944 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €103,781 | €14,371 | -€89,410 | -86.2% |
| Income taxes | 67/77 | €45,855 | €4,867 | -€40,987 | -89.4% |
| Profit (loss) for the period | 9904 | €57,926 | €9,504 | -€48,422 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,926 | €9,504 | -€48,422 | -83.6% |
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 12 October 2026 via checked.be.