FORTUNA: 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.
FORTUNA
Largest movements
- Cash +€1,809
up €1,809 (+105%), from €1,721 to €3,531
mainly Net result for the year (+€2,575) and Depreciation (+€880)
- Tangible fixed assets -€880
down €880 (-1.2%), from €74,726 to €73,846
- Profit (loss) carried forward +€2,575
up €2,575 (+41.2%), from €6,248 to €8,823
- Other debts -€1,346
down €1,346 (-79.9%), from €1,684 to €338
- Gross operating margin +€2,177
up €2,177 (+63.3%), from €3,440 to €5,616
- Taxes +€520
up €520 (+154%), from €338 to €858
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 | €76,448 | €77,667 | +€1,219 | +1.6% |
| Fixed assets | 21/28 | €74,726 | €73,846 | -€880 | -1.2% |
| Tangible fixed assets | 22/27 | €74,726 | €73,846 | -€880 | -1.2% |
| Land and buildings | 22 | €74,726 | €73,846 | -€880 | -1.2% |
| Current assets | 29/58 | €1,721 | €3,821 | +€2,100 | +122% |
| Amounts receivable within one year | 40/41 | - | €290 | +€290 | |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €1,721 | €3,531 | +€1,809 | +105% |
| Total equity and liabilities | 10/49 | €76,448 | €77,667 | +€1,219 | +1.6% |
| Equity | 10/15 | €73,557 | €76,132 | +€2,575 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,709 | €48,709 | = | 0.0% |
| Distributable reserves | 133 | €48,709 | €48,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,248 | €8,823 | +€2,575 | +41.2% |
| Amounts payable | 17/49 | €2,891 | €1,535 | -€1,356 | -46.9% |
| Amounts payable within one year | 42/48 | €2,891 | €1,535 | -€1,356 | -46.9% |
| Taxes, remuneration and social security | 45 | €1,207 | €1,197 | -€10 | -0.9% |
| Taxes | 450/3 | €1,207 | €1,197 | -€10 | -0.9% |
| Other amounts payable | 47/48 | €1,684 | €338 | -€1,346 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €880 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,212 | €1,248 | +€36 | +2.9% |
| Gross operating margin | 9900 | €3,440 | €5,616 | +€2,177 | +63.3% |
| Operating profit (loss) | 9901 | €1,347 | €3,488 | +€2,141 | +159% |
| Financial charges | 65/66B | €79 | €54 | -€25 | -31.6% |
| Recurring financial charges | 65 | €79 | €54 | -€25 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €1,268 | €3,434 | +€2,166 | +171% |
| Income taxes | 67/77 | €338 | €858 | +€520 | +154% |
| Profit (loss) for the period | 9904 | €930 | €2,575 | +€1,646 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €930 | €2,575 | +€1,646 | +177% |
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 16 October 2026 via checked.be.