D-J. Prestations & Services: 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.
D-J. Prestations & Services
Largest movements
- Tangible fixed assets -€6,911
down €6,911 (-14.7%), from €47,095 to €40,184
of which Land and buildings: -€6,181
- Receivables within one year -€6,641
down €6,641 (-7.0%), from €94,583 to €87,942
of which Other amounts receivable: -€7,244
- Short-term financial debts -€9,415
no longer reported in 2025 (was €9,415)
- Reserves -€7,363
down €7,363 (-8.9%), from €82,508 to €75,145
of which Tax-exempt reserves: -€7,363
- Debts after one year +€4,183
up €4,183 (+44.1%), from €9,489 to €13,672
of which Other amounts payable: +€10,140
- Provisions -€3,791
down €3,791 (-29.5%), from €12,867 to €9,076
- Profit (loss) carried forward +€3,192
up €3,192 (+20.7%), from -€15,394 to -€12,202
- Gross operating margin +€1,935
up €1,935 (+32.6%), from €5,941 to €7,876
- Depreciation -€1,524
down €1,524 (-18.1%), from €8,435 to €6,911
- Taxes +€952
up €952 (+155%), from €614 to €1,566
- Other operating charges -€236
down €236 (-13.2%), from €1,785 to €1,549
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,681 | €128,128 | -€13,553 | -9.6% |
| Fixed assets | 21/28 | €47,095 | €40,184 | -€6,911 | -14.7% |
| Tangible fixed assets | 22/27 | €47,095 | €40,184 | -€6,911 | -14.7% |
| Land and buildings | 22 | €46,350 | €40,169 | -€6,181 | -13.3% |
| Other tangible fixed assets | 26 | €745 | €15 | -€730 | -98.0% |
| Current assets | 29/58 | €94,586 | €87,944 | -€6,642 | -7.0% |
| Amounts receivable within one year | 40/41 | €94,583 | €87,942 | -€6,641 | -7.0% |
| Trade receivables | 40 | €903 | €1,506 | +€603 | +66.8% |
| Other amounts receivable | 41 | €93,680 | €86,436 | -€7,244 | -7.7% |
| Current investments | 50/53 | €3 | €2 | -€1 | -33.3% |
| Total equity and liabilities | 10/49 | €141,681 | €128,128 | -€13,553 | -9.6% |
| Equity | 10/15 | €85,706 | €81,535 | -€4,171 | -4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €82,508 | €75,145 | -€7,363 | -8.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,353 | €24,990 | -€7,363 | -22.8% |
| Distributable reserves | 133 | €48,296 | €48,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,394 | -€12,202 | +€3,192 | +20.7% |
| Provisions and deferred taxes | 16 | €12,867 | €9,076 | -€3,791 | -29.5% |
| Deferred taxes | 168 | €12,867 | €9,076 | -€3,791 | -29.5% |
| Amounts payable | 17/49 | €43,108 | €37,517 | -€5,591 | -13.0% |
| Amounts payable after more than one year | 17 | €9,489 | €13,672 | +€4,183 | +44.1% |
| Financial debts | 170/4 | €9,489 | €3,532 | -€5,957 | -62.8% |
| Other amounts payable | 178/9 | - | €10,140 | +€10,140 | |
| Amounts payable within one year | 42/48 | €27,378 | €17,862 | -€9,516 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €10,387 | €8,991 | -€1,396 | -13.4% |
| Financial debts | 43 | €9,415 | - | -€9,415 | |
| Credit institutions | 430/8 | €9,415 | - | -€9,415 | |
| Trade debts | 44 | €6,529 | €6,690 | +€161 | +2.5% |
| Suppliers | 440/4 | €6,529 | €6,690 | +€161 | +2.5% |
| Taxes, remuneration and social security | 45 | €1,047 | €2,181 | +€1,134 | +108% |
| Taxes | 450/3 | €1,047 | €2,181 | +€1,134 | +108% |
| Accrued charges and deferred income | 492/3 | €6,241 | €5,983 | -€258 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,435 | €6,911 | -€1,524 | -18.1% |
| Other operating charges | 640/8 | €1,785 | €1,549 | -€236 | -13.2% |
| Gross operating margin | 9900 | €5,941 | €7,876 | +€1,935 | +32.6% |
| Operating profit (loss) | 9901 | -€4,279 | -€584 | +€3,695 | +86.4% |
| Financial charges | 65/66B | €2,340 | €2,313 | -€27 | -1.2% |
| Recurring financial charges | 65 | €2,340 | €2,313 | -€27 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,619 | -€2,897 | +€3,722 | +56.2% |
| Transfer from deferred taxes | 780 | €3,792 | €3,792 | = | 0.0% |
| Income taxes | 67/77 | €614 | €1,566 | +€952 | +155% |
| Profit (loss) for the period | 9904 | -€3,441 | -€671 | +€2,770 | +80.5% |
| Transfer from tax-exempt reserves | 789 | €7,363 | €7,363 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,922 | €6,692 | +€2,770 | +70.6% |
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 28 October 2026 via checked.be.