Fonteyne Daan: what changed
What changed
Fonteyne Daan
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€39,884
2024 · €54,230-€14,346
Equity
€333,357
2024 · €293,472+€39,884
Cash
€72,674
2024 · €6,952+€65,722
Balance sheet total
€1.2m
2024 · €1.3m-€96,007
Largest movements
Assets
- Receivables within one year -€125,067
down €125,067 (-65.9%), from €189,798 to €64,730
of which Trade receivables: -€93,287
- Cash +€65,722
up €65,722 (+945%), from €6,952 to €72,674
mainly Depreciation (+€136,156) and Receivables within one year (+€125,067)
- Tangible fixed assets -€34,928
down €34,928 (-3.2%), from €1.1m to €1.1m
of which Land and buildings: -€25,641
Equity and liabilities
- Debts after one year -€99,306
down €99,306 (-16.9%), from €587,020 to €487,714
- Trade debts -€43,630
down €43,630 (-46.3%), from €94,315 to €50,685
- Reserves +€39,000
up €39,000 (+14.2%), from €274,860 to €313,860
Income statement
- Depreciation +€31,539
up €31,539 (+30.1%), from €104,617 to €136,156
- Gross operating margin +€17,923
up €17,923 (+8.8%), from €203,051 to €220,975
- Taxes +€2,253
up €2,253 (+18.6%), from €12,105 to €14,359
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
€54,230
Gross operating margin
+€17,923
Depreciation
-€31,539
Other operating charges
+€149
Financial income
-€5
Financial charges
+€1,379
Taxes
-€2,253
Result 2025
€39,884
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
+€255,794
Investment
-€101,228
Financing
-€88,845
Cash 2024
€6,952
From operations (derived)
+€255,794
Net result for the year
+€39,884
Depreciation
+€136,156
Stocks and contracts
+€2,232
Receivables within one year
+€125,067
Deferred charges and accrued income
-€498
Trade debts
-€43,630
Tax, wage and social debts
+€4,314
Other debts
-€7,731
Investment (derived)
-€101,228
Investment in fixed assets (net)
-€101,228
Financing
-€88,845
Debts after one year
-€99,306
Current portion of long-term debt
+€10,461
Cash 2025
€72,674
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,311,177 | €1,215,169 | -€96,007 | -7.3% |
| Fixed assets | 21/28 | €1,097,517 | €1,062,589 | -€34,928 | -3.2% |
| Tangible fixed assets | 22/27 | €1,097,517 | €1,062,589 | -€34,928 | -3.2% |
| Land and buildings | 22 | €539,287 | €513,646 | -€25,641 | -4.8% |
| Plant, machinery and equipment | 23 | €415,610 | €420,121 | +€4,510 | +1.1% |
| Furniture and vehicles | 24 | €142,620 | €128,822 | -€13,798 | -9.7% |
| Current assets | 29/58 | €213,660 | €152,580 | -€61,079 | -28.6% |
| Stocks and contracts in progress | 3 | €13,716 | €11,485 | -€2,232 | -16.3% |
| Stocks | 30/36 | €13,716 | €11,485 | -€2,232 | -16.3% |
| Amounts receivable within one year | 40/41 | €189,798 | €64,730 | -€125,067 | -65.9% |
| Trade receivables | 40 | €148,163 | €54,876 | -€93,287 | -63.0% |
| Other amounts receivable | 41 | €41,635 | €9,854 | -€31,781 | -76.3% |
| Cash at bank and in hand | 54/58 | €6,952 | €72,674 | +€65,722 | +945% |
| Deferred charges and accrued income | 490/1 | €3,194 | €3,692 | +€498 | +15.6% |
| Total equity and liabilities | 10/49 | €1,311,177 | €1,215,169 | -€96,007 | -7.3% |
| Equity | 10/15 | €293,472 | €333,357 | +€39,884 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,860 | €313,860 | +€39,000 | +14.2% |
| Distributable reserves | 133 | €274,860 | €313,860 | +€39,000 | +14.2% |
| Profit (loss) carried forward | 14 | €12 | €897 | +€884 | +7,244% |
| Amounts payable | 17/49 | €1,017,705 | €881,813 | -€135,892 | -13.4% |
| Amounts payable after more than one year | 17 | €587,020 | €487,714 | -€99,306 | -16.9% |
| Financial debts | 170/4 | €587,020 | €487,714 | -€99,306 | -16.9% |
| Amounts payable within one year | 42/48 | €430,685 | €394,099 | -€36,586 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €127,004 | €137,465 | +€10,461 | +8.2% |
| Trade debts | 44 | €94,315 | €50,685 | -€43,630 | -46.3% |
| Suppliers | 440/4 | €94,315 | €50,685 | -€43,630 | -46.3% |
| Taxes, remuneration and social security | 45 | €5,591 | €9,905 | +€4,314 | +77.2% |
| Taxes | 450/3 | €5,591 | €9,905 | +€4,314 | +77.2% |
| Other amounts payable | 47/48 | €203,775 | €196,044 | -€7,731 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,617 | €136,156 | +€31,539 | +30.1% |
| Other operating charges | 640/8 | €5,314 | €5,165 | -€149 | -2.8% |
| Gross operating margin | 9900 | €203,051 | €220,975 | +€17,923 | +8.8% |
| Operating profit (loss) | 9901 | €93,120 | €79,654 | -€13,466 | -14.5% |
| Financial income | 75/76B | €199 | €194 | -€5 | -2.7% |
| Recurring financial income | 75 | €199 | €194 | -€5 | -2.7% |
| Financial charges | 65/66B | €26,983 | €25,604 | -€1,379 | -5.1% |
| Recurring financial charges | 65 | €12,141 | €22,542 | +€10,401 | +85.7% |
| Non-recurring financial charges | 66B | €14,842 | €3,062 | -€11,779 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €66,336 | €54,243 | -€12,092 | -18.2% |
| Income taxes | 67/77 | €12,105 | €14,359 | +€2,253 | +18.6% |
| Profit (loss) for the period | 9904 | €54,230 | €39,884 | -€14,346 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,230 | €39,884 | -€14,346 | -26.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.