LE FONTILOY: what changed
What changed
LE FONTILOY
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
€40,980
2024 · €37,749+€3,231
Equity
€288,516
2024 · €247,536+€40,980
Cash
€214,572
2024 · €178,598+€35,974
Balance sheet total
€1.2m
2024 · €1.4m-€241,546
Largest movements
Assets
- Current investments -€198,829
down €198,829 (-64.8%), from €306,654 to €107,825
- Tangible fixed assets -€81,038
down €81,038 (-9.0%), from €900,787 to €819,750
of which Land and buildings: -€86,059
- Cash +€35,974
up €35,974 (+20.1%), from €178,598 to €214,572
mainly Current investments (+€198,829) and Depreciation (+€131,740)
Equity and liabilities
- Other debts -€229,569
down €229,569 (-98.7%), from €232,531 to €2,962
- Debts after one year -€107,021
down €107,021 (-31.5%), from €340,008 to €232,987
- Reserves +€39,242
up €39,242 (+33.3%), from €117,792 to €157,033
of which Distributable reserves: +€39,242
- Trade debts +€22,341
up €22,341 (+40.2%), from €55,527 to €77,869
- Tax, wage and social debts +€16,148
up €16,148 (+4.4%), from €367,496 to €383,644
of which Taxes: +€19,334
Income statement
- Gross operating margin +€69,117
up €69,117 (+3.3%), from €2.1m to €2.1m
- Staff costs +€58,140
up €58,140 (+3.2%), from €1.8m to €1.9m
- Depreciation -€24,673
down €24,673 (-15.8%), from €156,413 to €131,740
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
€37,749
Gross operating margin
+€69,117
Staff costs
-€58,140
Depreciation
+€24,673
Other operating charges
-€7,011
Other operating items
-€10,840
Financial income
+€1,032
Financial charges
+€634
Taxes
-€16,234
Result 2025
€40,980
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
-€7,075
Investment
+€148,126
Financing
-€105,077
Cash 2024
€178,598
From operations (derived)
-€7,075
Net result for the year
+€40,980
Depreciation
+€131,740
Smaller working-capital items
-€755
Receivables within one year
-€1,591
Trade debts
+€22,341
Tax, wage and social debts
+€16,148
Advances received
+€13,630
Other debts
-€229,569
Investment (derived)
+€148,126
Investment in fixed assets (net)
-€50,702
Current investments
+€198,829
Financing
-€105,077
Debts after one year
-€107,021
Current portion of long-term debt
+€1,945
Cash 2025
€214,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,409,335 | €1,167,789 | -€241,546 | -17.1% |
| Fixed assets | 21/28 | €900,787 | €819,750 | -€81,038 | -9.0% |
| Tangible fixed assets | 22/27 | €900,787 | €819,750 | -€81,038 | -9.0% |
| Land and buildings | 22 | €720,920 | €634,861 | -€86,059 | -11.9% |
| Plant, machinery and equipment | 23 | €114,777 | €143,421 | +€28,645 | +25.0% |
| Furniture and vehicles | 24 | €65,091 | €41,467 | -€23,624 | -36.3% |
| Current assets | 29/58 | €508,548 | €348,040 | -€160,508 | -31.6% |
| Stocks and contracts in progress | 3 | €955 | €1,450 | +€495 | +51.8% |
| Stocks | 30/36 | €955 | €1,450 | +€495 | +51.8% |
| Amounts receivable within one year | 40/41 | €5,526 | €7,118 | +€1,591 | +28.8% |
| Trade receivables | 40 | €5,526 | €7,118 | +€1,591 | +28.8% |
| Current investments | 50/53 | €306,654 | €107,825 | -€198,829 | -64.8% |
| Cash at bank and in hand | 54/58 | €178,598 | €214,572 | +€35,974 | +20.1% |
| Deferred charges and accrued income | 490/1 | €16,815 | €17,075 | +€260 | +1.5% |
| Total equity and liabilities | 10/49 | €1,409,335 | €1,167,789 | -€241,546 | -17.1% |
| Equity | 10/15 | €247,536 | €288,516 | +€40,980 | +16.6% |
| Contributions | 10/11 | €131,483 | €131,483 | = | 0.0% |
| Reserves | 13 | €117,792 | €157,033 | +€39,242 | +33.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €95,900 | €95,900 | = | 0.0% |
| Distributable reserves | 133 | €20,032 | €59,274 | +€39,242 | +196% |
| Profit (loss) carried forward | 14 | -€1,738 | - | +€1,738 | |
| Amounts payable | 17/49 | €1,161,800 | €879,273 | -€282,526 | -24.3% |
| Amounts payable after more than one year | 17 | €340,008 | €232,987 | -€107,021 | -31.5% |
| Financial debts | 170/4 | €340,008 | €232,987 | -€107,021 | -31.5% |
| Amounts payable within one year | 42/48 | €821,792 | €646,287 | -€175,505 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €166,238 | €168,182 | +€1,945 | +1.2% |
| Trade debts | 44 | €55,527 | €77,869 | +€22,341 | +40.2% |
| Suppliers | 440/4 | €55,527 | €77,869 | +€22,341 | +40.2% |
| Advances received on contracts in progress | 46 | - | €13,630 | +€13,630 | |
| Taxes, remuneration and social security | 45 | €367,496 | €383,644 | +€16,148 | +4.4% |
| Taxes | 450/3 | €56,030 | €75,364 | +€19,334 | +34.5% |
| Remuneration and social security | 454/9 | €311,466 | €308,279 | -€3,187 | -1.0% |
| Other amounts payable | 47/48 | €232,531 | €2,962 | -€229,569 | -98.7% |
| Remuneration, social security and pensions | 62 | €1,821,075 | €1,879,215 | +€58,140 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,413 | €131,740 | -€24,673 | -15.8% |
| Other operating charges | 640/8 | €18,083 | €25,094 | +€7,011 | +38.8% |
| Non-recurring operating charges | 66A | €11,901 | €22,741 | +€10,840 | +91.1% |
| Gross operating margin | 9900 | €2,080,285 | €2,149,402 | +€69,117 | +3.3% |
| Operating profit (loss) | 9901 | €72,813 | €90,611 | +€17,798 | +24.4% |
| Financial income | 75/76B | €1,399 | €2,431 | +€1,032 | +73.8% |
| Recurring financial income | 75 | €1,399 | €2,431 | +€1,032 | +73.8% |
| Financial charges | 65/66B | €25,208 | €24,574 | -€634 | -2.5% |
| Recurring financial charges | 65 | €25,208 | €24,574 | -€634 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €49,004 | €68,468 | +€19,464 | +39.7% |
| Income taxes | 67/77 | €11,255 | €27,488 | +€16,234 | +144% |
| Profit (loss) for the period | 9904 | €37,749 | €40,980 | +€3,231 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,749 | €40,980 | +€3,231 | +8.6% |
Next steps
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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.