SERVICE COMPANY FONK & PARTNER: 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.
SERVICE COMPANY FONK & PARTNER
Largest movements
- Tangible fixed assets -€6,254
down €6,254 (-6.8%), from €92,141 to €85,887
of which Plant, machinery and equipment: -€7,699
- Receivables within one year +€5,936
up €5,936 (+692%), from €858 to €6,795
of which Trade receivables: +€6,282
- Stocks and contracts -€2,772
down €2,772 (-83.6%), from €3,314 to €543
- Other debts +€11,768
up €11,768 (+9.4%), from €125,695 to €137,462
- Debts after one year -€7,166
down €7,166 (-25.0%), from €28,658 to €21,491
- Profit (loss) carried forward -€7,152
down €7,152 (-9.9%), from -€72,479 to -€79,631
- Depreciation -€8,850
down €8,850 (-43.3%), from €20,444 to €11,595
- Gross operating margin -€3,788
down €3,788 (-38.9%), from €9,731 to €5,944
- Financial charges -€399
down €399 (-26.2%), from €1,522 to €1,123
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 | €97,232 | €95,059 | -€2,173 | -2.2% |
| Fixed assets | 21/28 | €92,141 | €85,887 | -€6,254 | -6.8% |
| Tangible fixed assets | 22/27 | €92,141 | €85,887 | -€6,254 | -6.8% |
| Land and buildings | 22 | €74,759 | €73,685 | -€1,074 | -1.4% |
| Plant, machinery and equipment | 23 | €13,072 | €5,374 | -€7,699 | -58.9% |
| Furniture and vehicles | 24 | €4,310 | €6,829 | +€2,519 | +58.4% |
| Current assets | 29/58 | €5,091 | €9,171 | +€4,080 | +80.1% |
| Stocks and contracts in progress | 3 | €3,314 | €543 | -€2,772 | -83.6% |
| Contracts in progress | 37 | €3,314 | €543 | -€2,772 | -83.6% |
| Amounts receivable within one year | 40/41 | €858 | €6,795 | +€5,936 | +692% |
| Trade receivables | 40 | €386 | €6,669 | +€6,282 | +1,625% |
| Other amounts receivable | 41 | €472 | €126 | -€346 | -73.3% |
| Cash at bank and in hand | 54/58 | €887 | €1,809 | +€922 | +104% |
| Deferred charges and accrued income | 490/1 | €32 | €25 | -€7 | -22.5% |
| Total equity and liabilities | 10/49 | €97,232 | €95,059 | -€2,173 | -2.2% |
| Equity | 10/15 | -€64,479 | -€71,631 | -€7,152 | -11.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,479 | -€79,631 | -€7,152 | -9.9% |
| Amounts payable | 17/49 | €161,711 | €166,690 | +€4,978 | +3.1% |
| Amounts payable after more than one year | 17 | €28,658 | €21,491 | -€7,166 | -25.0% |
| Financial debts | 170/4 | €28,658 | €21,491 | -€7,166 | -25.0% |
| Amounts payable within one year | 42/48 | €133,054 | €145,198 | +€12,145 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €6,958 | €7,166 | +€209 | +3.0% |
| Trade debts | 44 | €402 | €570 | +€168 | +42.0% |
| Suppliers | 440/4 | €402 | €570 | +€168 | +42.0% |
| Other amounts payable | 47/48 | €125,695 | €137,462 | +€11,768 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,444 | €11,595 | -€8,850 | -43.3% |
| Other operating charges | 640/8 | €427 | €418 | -€9 | -2.1% |
| Gross operating margin | 9900 | €9,731 | €5,944 | -€3,788 | -38.9% |
| Operating profit (loss) | 9901 | -€11,140 | -€6,069 | +€5,071 | +45.5% |
| Financial income | 75/76B | €3 | €40 | +€37 | +1,073% |
| Recurring financial income | 75 | €3 | €40 | +€37 | +1,073% |
| Financial charges | 65/66B | €1,522 | €1,123 | -€399 | -26.2% |
| Recurring financial charges | 65 | €1,522 | €1,123 | -€399 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,658 | -€7,152 | +€5,506 | +43.5% |
| Profit (loss) for the period | 9904 | -€12,658 | -€7,152 | +€5,506 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,658 | -€7,152 | +€5,506 | +43.5% |
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 27 October 2026 via checked.be.