DE BECKER HR 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.
DE BECKER HR SERVICES
Largest movements
- Receivables within one year +€34,511
up €34,511 (+129%), from €26,774 to €61,284
of which Other amounts receivable: +€22,775
- Tangible fixed assets -€3,620
down €3,620 (-9.6%), from €37,783 to €34,163
of which Furniture and vehicles: -€2,895
- Cash +€2,602
up €2,602 (+22.8%), from €11,395 to €13,997
mainly Net result for the year (+€49,812) and Tax, wage and social debts (+€22,825)
- Profit (loss) carried forward +€49,812
up €49,812 (+98.0%), from -€50,853 to -€1,042
- Other debts -€24,325
down €24,325 (-100%), from €24,325 to €0
- Tax, wage and social debts +€22,825
up €22,825 (+92.4%), from €24,692 to €47,517
of which Taxes: +€23,616
- Short-term financial debts -€15,468
down €15,468 (-99.8%), from €15,497 to €29
- Debts after one year -€5,874
down €5,874 (-14.1%), from €41,528 to €35,654
- Gross operating margin +€49,409
up €49,409 (+120%), from €41,115 to €90,524
- Taxes +€17,010
up €17,010 (+6,311%), from €270 to €17,279
- Staff costs -€5,673
down €5,673 (-98.5%), from €5,761 to €88
- Financial charges +€2,171
up €2,171 (+15.4%), from €14,056 to €16,228
- Other operating charges +€1,987
up €1,987 (+174%), from €1,141 to €3,128
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 | €133,551 | €167,105 | +€33,554 | +25.1% |
| Fixed assets | 21/28 | €37,783 | €34,163 | -€3,620 | -9.6% |
| Tangible fixed assets | 22/27 | €37,783 | €34,163 | -€3,620 | -9.6% |
| Land and buildings | 22 | €2,596 | €2,196 | -€400 | -15.4% |
| Plant, machinery and equipment | 23 | €2,816 | €4,217 | +€1,401 | +49.7% |
| Furniture and vehicles | 24 | €15,894 | €13,000 | -€2,895 | -18.2% |
| Other tangible fixed assets | 26 | €16,476 | €14,750 | -€1,726 | -10.5% |
| Current assets | 29/58 | €95,768 | €132,942 | +€37,174 | +38.8% |
| Stocks and contracts in progress | 3 | €57,600 | €57,600 | = | 0.0% |
| Stocks | 30/36 | €57,600 | €57,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,774 | €61,284 | +€34,511 | +129% |
| Trade receivables | 40 | €26,050 | €37,786 | +€11,736 | +45.1% |
| Other amounts receivable | 41 | €723 | €23,498 | +€22,775 | +3,148% |
| Cash at bank and in hand | 54/58 | €11,395 | €13,997 | +€2,602 | +22.8% |
| Deferred charges and accrued income | 490/1 | €0 | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €133,551 | €167,105 | +€33,554 | +25.1% |
| Equity | 10/15 | -€17,915 | €31,897 | +€49,812 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,939 | €22,939 | = | 0.0% |
| Distributable reserves | 133 | €22,939 | €22,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,853 | -€1,042 | +€49,812 | +98.0% |
| Amounts payable | 17/49 | €151,466 | €135,208 | -€16,257 | -10.7% |
| Amounts payable after more than one year | 17 | €41,528 | €35,654 | -€5,874 | -14.1% |
| Financial debts | 170/4 | €41,528 | €35,654 | -€5,874 | -14.1% |
| Amounts payable within one year | 42/48 | €109,387 | €96,339 | -€13,048 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €29,551 | €29,541 | -€10 | 0.0% |
| Financial debts | 43 | €15,497 | €29 | -€15,468 | -99.8% |
| Credit institutions | 430/8 | €15,497 | €29 | -€15,468 | -99.8% |
| Trade debts | 44 | €15,322 | €17,315 | +€1,993 | +13.0% |
| Suppliers | 440/4 | €15,322 | €17,315 | +€1,993 | +13.0% |
| Advances received on contracts in progress | 46 | €0 | €1,936 | +€1,936 | |
| Taxes, remuneration and social security | 45 | €24,692 | €47,517 | +€22,825 | +92.4% |
| Taxes | 450/3 | €23,566 | €47,182 | +€23,616 | +100% |
| Remuneration and social security | 454/9 | €1,126 | €335 | -€791 | -70.3% |
| Other amounts payable | 47/48 | €24,325 | €0 | -€24,325 | -100% |
| Accrued charges and deferred income | 492/3 | €550 | €3,215 | +€2,665 | +484% |
| Remuneration, social security and pensions | 62 | €5,761 | €88 | -€5,673 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,797 | €5,779 | -€1,018 | -15.0% |
| Other operating charges | 640/8 | €1,141 | €3,128 | +€1,987 | +174% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €41,115 | €90,524 | +€49,409 | +120% |
| Operating profit (loss) | 9901 | €27,417 | €81,529 | +€54,113 | +197% |
| Financial income | 75/76B | €2 | €1,789 | +€1,787 | +73,236% |
| Recurring financial income | 75 | €2 | €1,789 | +€1,787 | +73,236% |
| Financial charges | 65/66B | €14,056 | €16,228 | +€2,171 | +15.4% |
| Recurring financial charges | 65 | €14,056 | €16,228 | +€2,171 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €13,363 | €67,091 | +€53,728 | +402% |
| Income taxes | 67/77 | €270 | €17,279 | +€17,010 | +6,311% |
| Profit (loss) for the period | 9904 | €13,093 | €49,812 | +€36,718 | +280% |
| Profit (loss) for the period to be appropriated | 9905 | €13,093 | €49,812 | +€36,718 | +280% |
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 20 October 2026 via checked.be.