Dienst voor Stemtraining: 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.
Dienst voor Stemtraining
Largest movements
- Current investments -€10,224
down €10,224 (-31.5%), from €32,409 to €22,185
- Receivables within one year +€3,072
up €3,072 (+10.8%), from €28,321 to €31,392
of which Other amounts receivable: +€5,315
- Cash +€2,390
up €2,390 (+104%), from €2,296 to €4,686
mainly Net result for the year (+€22,772) and Current investments (+€10,224)
- Tangible fixed assets +€2,348
up €2,348 (+7.0%), from €33,668 to €36,016
of which Other tangible fixed assets: +€2,506
- Trade debts -€4,686
down €4,686 (-65.1%), from €7,193 to €2,507
- Other debts +€1,815
up €1,815 (+8.6%), from €21,000 to €22,815
- Gross operating margin +€2,652
up €2,652 (+7.2%), from €36,775 to €39,426
- Financial charges +€1,476
up €1,476 (+206%), from €718 to €2,194
- Staff costs -€1,356
down €1,356 (-20.0%), from €6,776 to €5,421
- Taxes +€925
up €925 (+12.1%), from €7,646 to €8,571
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 | €98,855 | €96,131 | -€2,724 | -2.8% |
| Fixed assets | 21/28 | €33,718 | €36,066 | +€2,348 | +7.0% |
| Tangible fixed assets | 22/27 | €33,668 | €36,016 | +€2,348 | +7.0% |
| Land and buildings | 22 | €33,091 | €33,091 | = | 0.0% |
| Furniture and vehicles | 24 | €577 | €419 | -€158 | -27.4% |
| Other tangible fixed assets | 26 | - | €2,506 | +€2,506 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €65,137 | €60,065 | -€5,072 | -7.8% |
| Stocks and contracts in progress | 3 | €984 | €667 | -€317 | -32.2% |
| Stocks | 30/36 | €984 | €667 | -€317 | -32.2% |
| Amounts receivable within one year | 40/41 | €28,321 | €31,392 | +€3,072 | +10.8% |
| Trade receivables | 40 | €5,687 | €3,443 | -€2,244 | -39.5% |
| Other amounts receivable | 41 | €22,634 | €27,950 | +€5,315 | +23.5% |
| Current investments | 50/53 | €32,409 | €22,185 | -€10,224 | -31.5% |
| Cash at bank and in hand | 54/58 | €2,296 | €4,686 | +€2,390 | +104% |
| Deferred charges and accrued income | 490/1 | €1,126 | €1,134 | +€7 | +0.6% |
| Total equity and liabilities | 10/49 | €98,855 | €96,131 | -€2,724 | -2.8% |
| Equity | 10/15 | €68,246 | €68,203 | -€43 | -0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46 | €3 | -€43 | -94.3% |
| Amounts payable | 17/49 | €30,609 | €27,929 | -€2,680 | -8.8% |
| Amounts payable within one year | 42/48 | €30,609 | €27,929 | -€2,680 | -8.8% |
| Trade debts | 44 | €7,193 | €2,507 | -€4,686 | -65.1% |
| Suppliers | 440/4 | €7,193 | €2,507 | -€4,686 | -65.1% |
| Taxes, remuneration and social security | 45 | €2,416 | €2,607 | +€190 | +7.9% |
| Taxes | 450/3 | €1,444 | €2,265 | +€820 | +56.8% |
| Remuneration and social security | 454/9 | €972 | €342 | -€630 | -64.8% |
| Other amounts payable | 47/48 | €21,000 | €22,815 | +€1,815 | +8.6% |
| Remuneration, social security and pensions | 62 | €6,776 | €5,421 | -€1,356 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €297 | +€72 | +31.7% |
| Other operating charges | 640/8 | €1,848 | €1,898 | +€50 | +2.7% |
| Gross operating margin | 9900 | €36,775 | €39,426 | +€2,652 | +7.2% |
| Operating profit (loss) | 9901 | €27,925 | €31,810 | +€3,886 | +13.9% |
| Financial income | 75/76B | €1,476 | €1,726 | +€250 | +16.9% |
| Recurring financial income | 75 | €1,476 | €1,726 | +€250 | +16.9% |
| Financial charges | 65/66B | €718 | €2,194 | +€1,476 | +206% |
| Recurring financial charges | 65 | €718 | €2,194 | +€1,476 | +206% |
| Profit (loss) for the period before taxes | 9903 | €28,683 | €31,342 | +€2,660 | +9.3% |
| Income taxes | 67/77 | €7,646 | €8,571 | +€925 | +12.1% |
| Profit (loss) for the period | 9904 | €21,037 | €22,772 | +€1,735 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,037 | €22,772 | +€1,735 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.