Fernand Van Den Dooren: what changed
What changed
Fernand Van Den Dooren
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€54,916
2024 · €105,164-€50,248
Equity
€304,112
2024 · €401,972-€97,861
Cash
€66,484
2024 · €63,750+€2,734
Balance sheet total
€1.0m
2024 · €1.1m-€38,893
Largest movements
Assets
- Tangible fixed assets -€56,766
down €56,766 (-6.6%), from €856,600 to €799,834
of which Furniture and vehicles: -€38,192
- Stocks and contracts +€19,195
up €19,195 (+27.2%), from €70,466 to €89,661
of which Contracts in progress: +€26,150
Equity and liabilities
- Other debts +€121,689
up €121,689 (+1,416%), from €8,592 to €130,281
- Reserves -€97,861
down €97,861 (-25.5%), from €383,372 to €285,512
- Debts after one year -€56,821
down €56,821 (-9.9%), from €573,647 to €516,826
Income statement
- Gross operating margin -€53,195
down €53,195 (-25.7%), from €206,719 to €153,524
- Taxes -€13,710
down €13,710 (-48.8%), from €28,112 to €14,403
- Depreciation +€10,376
up €10,376 (+18.7%), from €55,378 to €65,754
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
€105,164
Gross operating margin
-€53,195
Depreciation
-€10,376
Other operating charges
-€959
Financial income
-€25
Financial charges
+€597
Taxes
+€13,710
Result 2025
€54,916
raises the resultlowers the result
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
+€226,796
Investment
-€8,988
Financing
-€215,074
Cash 2024
€63,750
From operations (derived)
+€226,796
Net result for the year
+€54,916
Depreciation
+€65,754
Stocks and contracts
-€19,195
Receivables within one year
+€3,984
Smaller working-capital items
+€123
Trade debts
-€8,507
Tax, wage and social debts
+€8,032
Other debts
+€121,689
Investment (derived)
-€8,988
Investment in fixed assets (net)
-€8,988
Financing
-€215,074
Debts after one year
-€56,821
Current portion of long-term debt
-€5,476
Contributions, distributions and other
-€152,777
Cash 2025
€66,484
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,084,229 | €1,045,337 | -€38,893 | -3.6% |
| Fixed assets | 21/28 | €856,600 | €799,834 | -€56,766 | -6.6% |
| Tangible fixed assets | 22/27 | €856,600 | €799,834 | -€56,766 | -6.6% |
| Land and buildings | 22 | €692,970 | €676,901 | -€16,069 | -2.3% |
| Plant, machinery and equipment | 23 | €18,099 | €20,492 | +€2,393 | +13.2% |
| Furniture and vehicles | 24 | €111,217 | €73,025 | -€38,192 | -34.3% |
| Other tangible fixed assets | 26 | €34,314 | €29,416 | -€4,898 | -14.3% |
| Current assets | 29/58 | €227,630 | €245,503 | +€17,873 | +7.9% |
| Stocks and contracts in progress | 3 | €70,466 | €89,661 | +€19,195 | +27.2% |
| Stocks | 30/36 | €42,105 | €35,150 | -€6,955 | -16.5% |
| Contracts in progress | 37 | €28,361 | €54,511 | +€26,150 | +92.2% |
| Amounts receivable within one year | 40/41 | €90,390 | €86,405 | -€3,984 | -4.4% |
| Trade receivables | 40 | €71,282 | €77,449 | +€6,167 | +8.7% |
| Other amounts receivable | 41 | €19,108 | €8,956 | -€10,152 | -53.1% |
| Cash at bank and in hand | 54/58 | €63,750 | €66,484 | +€2,734 | +4.3% |
| Deferred charges and accrued income | 490/1 | €3,024 | €2,952 | -€71 | -2.4% |
| Total equity and liabilities | 10/49 | €1,084,229 | €1,045,337 | -€38,893 | -3.6% |
| Equity | 10/15 | €401,972 | €304,112 | -€97,861 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383,372 | €285,512 | -€97,861 | -25.5% |
| Distributable reserves | 133 | €383,372 | €285,512 | -€97,861 | -25.5% |
| Amounts payable | 17/49 | €682,257 | €741,225 | +€58,968 | +8.6% |
| Amounts payable after more than one year | 17 | €573,647 | €516,826 | -€56,821 | -9.9% |
| Financial debts | 170/4 | €573,647 | €516,826 | -€56,821 | -9.9% |
| Amounts payable within one year | 42/48 | €106,795 | €222,532 | +€115,738 | +108% |
| Current portion of amounts payable after more than one year | 42 | €62,297 | €56,821 | -€5,476 | -8.8% |
| Trade debts | 44 | €21,437 | €12,930 | -€8,507 | -39.7% |
| Suppliers | 440/4 | €21,437 | €12,930 | -€8,507 | -39.7% |
| Taxes, remuneration and social security | 45 | €14,468 | €22,500 | +€8,032 | +55.5% |
| Taxes | 450/3 | €14,468 | €22,500 | +€8,032 | +55.5% |
| Other amounts payable | 47/48 | €8,592 | €130,281 | +€121,689 | +1,416% |
| Accrued charges and deferred income | 492/3 | €1,816 | €1,867 | +€51 | +2.8% |
| Non-recurring operating income | 76A | €4,100 | - | -€4,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,378 | €65,754 | +€10,376 | +18.7% |
| Other operating charges | 640/8 | €3,252 | €4,211 | +€959 | +29.5% |
| Gross operating margin | 9900 | €206,719 | €153,524 | -€53,195 | -25.7% |
| Operating profit (loss) | 9901 | €148,089 | €83,559 | -€64,530 | -43.6% |
| Financial income | 75/76B | €49 | €24 | -€25 | -50.5% |
| Recurring financial income | 75 | €49 | €24 | -€25 | -50.5% |
| Financial charges | 65/66B | €14,862 | €14,265 | -€597 | -4.0% |
| Recurring financial charges | 65 | €14,862 | €14,265 | -€597 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €133,276 | €69,319 | -€63,957 | -48.0% |
| Income taxes | 67/77 | €28,112 | €14,403 | -€13,710 | -48.8% |
| Profit (loss) for the period | 9904 | €105,164 | €54,916 | -€50,248 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,164 | €54,916 | -€50,248 | -47.8% |
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 5 November 2026 via checked.be.