A.C.C. DIENSTENCHEQUES: what changed
What changed
A.C.C. DIENSTENCHEQUES
NACE 78.100, Employment placement agencies
filed annual accounts (NBB)
Net result for the year
-€133,312
2025 · €849,012-€982,325
Equity
-€5.6m
2025 · -€5.5m-€133,312
Cash
€4,806
2025 · €8,597-€3,791
Balance sheet total
€1.3m
2025 · €2.0m-€641,249
Largest movements
Assets
- Receivables within one year -€671,639
down €671,639 (-36.2%), from €1.9m to €1.2m
of which Other amounts receivable: -€586,916
- Deferred charges and accrued income +€50,775
up €50,775 (+90.5%), from €56,112 to €106,887
Equity and liabilities
- Tax, wage and social debts -€391,965
no longer reported in 2026 (was €391,965)
of which Remuneration and social security: -€391,319
- Profit (loss) carried forward -€133,312
down €133,312 (-2.3%), from -€5.7m to -€5.9m
- Accrued charges and deferred income -€96,958
down €96,958 (-97.7%), from €99,204 to €2,246
- Trade debts -€24,088
down €24,088 (-14.9%), from €161,627 to €137,539
Income statement
- Staff costs -€1.6m
down €1.6m (-97.7%), from €1.6m to €36,002
- Turnover -€1.4m
no longer reported in 2026 (was €1.4m)
- Services and other goods -€410,167
down €410,167 (-63.3%), from €647,812 to €237,645
- Other operating charges -€87,411
no longer reported in 2026 (was €87,411)
- Other operating income -€79,323
down €79,323 (-76.3%), from €103,993 to €24,669
Change in the result, 2025 to 2026
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 2025
€849,012
Turnover
-€1.4m
Other operating income
-€79,323
Goods and materials
+€244
Services and other goods
+€410,167
Staff costs
+€1.6m
Depreciation
+€63,240
Other operating charges
+€87,411
Other operating items
-€1.7m
Financial income
-€11,850
Financial charges
+€56,018
Taxes
+€7,478
Result 2026
-€133,312
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€20,385
Investment
+€16,594
Financing
€0
Cash 2025
€8,597
From operations (derived)
-€20,385
Net result for the year
-€133,312
Receivables within one year
+€671,639
Deferred charges and accrued income
-€50,775
Trade debts
-€24,088
Tax, wage and social debts
-€391,965
Other debts
+€5,075
Accrued charges and deferred income
-€96,958
Investment (derived)
+€16,594
Investment in fixed assets (net)
+€16,594
Cash 2026
€4,806
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,964,930 | €1,323,682 | -€641,249 | -32.6% |
| Fixed assets | 21/28 | €45,613 | €29,019 | -€16,594 | -36.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,187 | - | -€1,187 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,187 | - | -€1,187 | |
| Financial fixed assets | 28 | €44,426 | €29,019 | -€15,406 | -34.7% |
| Other financial fixed assets | 284/8 | €44,426 | €29,019 | -€15,406 | -34.7% |
| Amounts receivable and cash guarantees | 285/8 | €44,426 | €29,019 | -€15,406 | -34.7% |
| Current assets | 29/58 | €1,919,317 | €1,294,662 | -€624,655 | -32.5% |
| Amounts receivable within one year | 40/41 | €1,854,608 | €1,182,969 | -€671,639 | -36.2% |
| Trade receivables | 40 | €123,598 | €38,876 | -€84,722 | -68.5% |
| Other amounts receivable | 41 | €1,731,010 | €1,144,093 | -€586,916 | -33.9% |
| Cash at bank and in hand | 54/58 | €8,597 | €4,806 | -€3,791 | -44.1% |
| Deferred charges and accrued income | 490/1 | €56,112 | €106,887 | +€50,775 | +90.5% |
| Total equity and liabilities | 10/49 | €1,964,930 | €1,323,682 | -€641,249 | -32.6% |
| Equity | 10/15 | -€5,491,149 | -€5,624,461 | -€133,312 | -2.4% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Capital | 10 | €61,600 | €61,600 | = | 0.0% |
| Issued capital | 100 | €61,600 | €61,600 | = | 0.0% |
| Reserves | 13 | €192,044 | €192,044 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,160 | €6,160 | = | 0.0% |
| Legal reserve | 130 | €6,160 | €6,160 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,200 | €99,200 | = | 0.0% |
| Distributable reserves | 133 | €86,684 | €86,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,744,793 | -€5,878,105 | -€133,312 | -2.3% |
| Provisions and deferred taxes | 16 | €320,000 | €320,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €320,000 | €320,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €320,000 | €320,000 | = | 0.0% |
| Amounts payable | 17/49 | €7,136,079 | €6,628,143 | -€507,937 | -7.1% |
| Amounts payable within one year | 42/48 | €7,036,875 | €6,625,897 | -€410,978 | -5.8% |
| Trade debts | 44 | €161,627 | €137,539 | -€24,088 | -14.9% |
| Suppliers | 440/4 | €161,627 | €137,539 | -€24,088 | -14.9% |
| Taxes, remuneration and social security | 45 | €391,965 | - | -€391,965 | |
| Taxes | 450/3 | €646 | - | -€646 | |
| Remuneration and social security | 454/9 | €391,319 | - | -€391,319 | |
| Other amounts payable | 47/48 | €6,483,283 | €6,488,358 | +€5,075 | +0.1% |
| Accrued charges and deferred income | 492/3 | €99,204 | €2,246 | -€96,958 | -97.7% |
| Operating income | 70/76A | €3,402,696 | €130,637 | -€3.3m | -96.2% |
| Turnover | 70 | €1,421,177 | - | -€1.4m | |
| Other operating income | 74 | €103,993 | €24,669 | -€79,323 | -76.3% |
| Non-recurring operating income | 76A | €1,877,526 | €105,968 | -€1.8m | -94.4% |
| Operating charges | 60/66A | €2,511,735 | €273,647 | -€2.2m | -89.1% |
| Goods for resale, raw materials and consumables | 60 | €244 | - | -€244 | |
| Purchases | 600/8 | €244 | - | -€244 | |
| Services and other goods | 61 | €647,812 | €237,645 | -€410,167 | -63.3% |
| Remuneration, social security and pensions | 62 | €1,593,028 | €36,002 | -€1.6m | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,240 | - | -€63,240 | |
| Other operating charges | 640/8 | €87,411 | - | -€87,411 | |
| Non-recurring operating charges | 66A | €120,000 | - | -€120,000 | |
| Operating profit (loss) | 9901 | €890,961 | -€143,009 | -€1.0m | |
| Financial income | 75/76B | €35,371 | €23,521 | -€11,850 | -33.5% |
| Recurring financial income | 75 | €35,371 | €23,521 | -€11,850 | -33.5% |
| Income from current assets | 751 | €25,293 | €21,982 | -€3,311 | -13.1% |
| Other financial income | 752/9 | €10,078 | €1,539 | -€8,539 | -84.7% |
| Financial charges | 65/66B | €70,094 | €14,076 | -€56,018 | -79.9% |
| Recurring financial charges | 65 | €50,421 | €13,649 | -€36,772 | -72.9% |
| Debt charges | 650 | €8,566 | €11,733 | +€3,166 | +37.0% |
| Other financial charges | 652/9 | €41,854 | €1,916 | -€39,938 | -95.4% |
| Non-recurring financial charges | 66B | €19,674 | €427 | -€19,247 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €856,238 | -€133,565 | -€989,802 | |
| Income taxes | 67/77 | €7,225 | -€252 | -€7,478 | |
| Taxes | 670/3 | €7,225 | €14 | -€7,212 | -99.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €266 | +€266 | |
| Profit (loss) for the period | 9904 | €849,012 | -€133,312 | -€982,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €849,012 | -€133,312 | -€982,325 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.