D.S. - Beheer: 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.S. - Beheer
Largest movements
- Receivables within one year +€25,421
up €25,421 (+3.4%), from €745,262 to €770,684
- Other debts +€187,468
up €187,468 (+1,831%), from €10,237 to €197,705
- Trade debts -€152,560
no longer reported in 2025 (was €152,560)
- Profit (loss) carried forward -€8,506
down €8,506 (-32.4%), from -€26,279 to -€34,785
- Gross operating margin +€5,734
up €5,734 (+32.0%), from -€17,928 to -€12,194
- Financial charges +€1,248
up €1,248 (+352%), from €354 to €1,602
- Financial income +€1,122
up €1,122 (+12.1%), from €9,299 to €10,421
- Other operating charges -€429
down €429 (-7.7%), from €5,560 to €5,131
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 | €754,507 | €780,908 | +€26,401 | +3.5% |
| Fixed assets | 21/28 | €8,330 | €8,330 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,330 | €8,330 | = | 0.0% |
| Land and buildings | 22 | €8,330 | €8,330 | = | 0.0% |
| Current assets | 29/58 | €746,177 | €772,578 | +€26,401 | +3.5% |
| Amounts receivable within one year | 40/41 | €745,262 | €770,684 | +€25,421 | +3.4% |
| Other amounts receivable | 41 | €745,262 | €770,684 | +€25,421 | +3.4% |
| Cash at bank and in hand | 54/58 | €915 | €1,894 | +€980 | +107% |
| Total equity and liabilities | 10/49 | €754,507 | €780,908 | +€26,401 | +3.5% |
| Equity | 10/15 | €591,709 | €583,203 | -€8,506 | -1.4% |
| Contributions | 10/11 | €561,083 | €561,083 | = | 0.0% |
| Capital | 10 | €560,665 | €560,665 | = | 0.0% |
| Issued capital | 100 | €560,665 | €560,665 | = | 0.0% |
| Contributions outside capital | 11 | €418 | €418 | = | 0.0% |
| Share premium | 1100/10 | €418 | €418 | = | 0.0% |
| Reserves | 13 | €56,905 | €56,905 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,067 | €56,067 | = | 0.0% |
| Legal reserve | 130 | €56,067 | €56,067 | = | 0.0% |
| Distributable reserves | 133 | €839 | €839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,279 | -€34,785 | -€8,506 | -32.4% |
| Amounts payable | 17/49 | €162,797 | €197,705 | +€34,908 | +21.4% |
| Amounts payable within one year | 42/48 | €162,797 | €197,705 | +€34,908 | +21.4% |
| Trade debts | 44 | €152,560 | - | -€152,560 | |
| Suppliers | 440/4 | €152,560 | - | -€152,560 | |
| Other amounts payable | 47/48 | €10,237 | €197,705 | +€187,468 | +1,831% |
| Other operating charges | 640/8 | €5,560 | €5,131 | -€429 | -7.7% |
| Gross operating margin | 9900 | -€17,928 | -€12,194 | +€5,734 | +32.0% |
| Operating profit (loss) | 9901 | -€23,488 | -€17,325 | +€6,163 | +26.2% |
| Financial income | 75/76B | €9,299 | €10,421 | +€1,122 | +12.1% |
| Recurring financial income | 75 | €9,299 | €10,421 | +€1,122 | +12.1% |
| Financial charges | 65/66B | €354 | €1,602 | +€1,248 | +352% |
| Recurring financial charges | 65 | €354 | €1,602 | +€1,248 | +352% |
| Profit (loss) for the period before taxes | 9903 | -€14,543 | -€8,506 | +€6,036 | +41.5% |
| Profit (loss) for the period | 9904 | -€14,543 | -€8,506 | +€6,036 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,543 | -€8,506 | +€6,036 | +41.5% |
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 19 October 2026 via checked.be.