DIENSTCENTRALE: 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.
What changed
DIENSTCENTRALE
NACE 66.220, Insurance agents and brokers
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,845
2023 · -€3,370+€6,214
Equity
€414,949
2023 · €412,104+€2,845
Cash
€118,068
2023 · €116,029+€2,038
Balance sheet total
€567,073
2023 · €490,444+€76,630
Largest movements
Assets
- Tangible fixed assets +€69,345
new in 2024: €69,345
Equity and liabilities
- Other debts +€76,585
up €76,585 (+145.1%), from €52,766 to €129,350
Income statement
- Gross operating margin +€17,447
up €17,447 (+43.9%), from €39,771 to €57,218
- Depreciation +€13,155
new in 2024: €13,155
- Staff costs -€1,034
down €1,034 (-2.4%), from €43,374 to €42,340
From the 2023 result to the 2024 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.
Result 2023
-€3,370
Gross operating margin
+€17,447
Staff costs
+€1,034
Depreciation
-€13,155
Other operating charges
+€304
Financial income
+€430
Financial charges
-€15
Taxes
+€169
Result 2024
€2,845
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€84,538
Investment
-€82,500
Financing
€0
Cash 2023
€116,029
From operations (derived)
+€84,538
Net result for the year
+€2,845
Depreciation
+€13,155
Receivables within one year
-€1,008
Deferred charges and accrued income
-€4,238
Trade debts
-€2,841
Smaller working-capital items
+€41
Other debts
+€76,585
Investment (derived)
-€82,500
Investment in fixed assets (net)
-€82,500
Cash 2024
€118,068
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,444 | €567,073 | +€76,630 | +15.6% |
| Fixed assets | 21/28 | €420 | €69,765 | +€69,345 | +16510.8% |
| Tangible fixed assets | 22/27 | - | €69,345 | +€69,345 | |
| Furniture and vehicles | 24 | - | €69,345 | +€69,345 | |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €490,024 | €497,308 | +€7,285 | +1.5% |
| Amounts receivable within one year | 40/41 | €211,420 | €212,427 | +€1,008 | +0.5% |
| Trade receivables | 40 | €210,211 | €211,475 | +€1,264 | +0.6% |
| Other amounts receivable | 41 | €1,208 | €952 | -€256 | -21.2% |
| Current investments | 50/53 | €159,983 | €159,983 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116,029 | €118,068 | +€2,038 | +1.8% |
| Deferred charges and accrued income | 490/1 | €2,592 | €6,830 | +€4,238 | +163.5% |
| Total equity and liabilities | 10/49 | €490,444 | €567,073 | +€76,630 | +15.6% |
| Equity | 10/15 | €412,104 | €414,949 | +€2,845 | +0.7% |
| 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 | €350,104 | €352,949 | +€2,845 | +0.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,899 | €11,899 | = | 0.0% |
| Distributable reserves | 133 | €332,005 | €334,850 | +€2,845 | +0.9% |
| Amounts payable | 17/49 | €78,340 | €152,125 | +€73,785 | +94.2% |
| Amounts payable within one year | 42/48 | €78,340 | €152,125 | +€73,785 | +94.2% |
| Trade debts | 44 | €13,442 | €10,601 | -€2,841 | -21.1% |
| Suppliers | 440/4 | €13,442 | €10,601 | -€2,841 | -21.1% |
| Advances received on contracts in progress | 46 | €249 | €344 | +€96 | +38.6% |
| Taxes, remuneration and social security | 45 | €11,883 | €11,829 | -€54 | -0.5% |
| Remuneration and social security | 454/9 | €11,883 | €11,829 | -€54 | -0.5% |
| Other amounts payable | 47/48 | €52,766 | €129,350 | +€76,585 | +145.1% |
| Non-recurring operating income | 76A | - | €9,982 | +€9,982 | |
| Remuneration, social security and pensions | 62 | €43,374 | €42,340 | -€1,034 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,155 | +€13,155 | |
| Other operating charges | 640/8 | €1,378 | €1,074 | -€304 | -22.0% |
| Gross operating margin | 9900 | €39,771 | €57,218 | +€17,447 | +43.9% |
| Operating profit (loss) | 9901 | -€4,981 | €650 | +€5,630 | |
| Financial income | 75/76B | €2,120 | €2,550 | +€430 | +20.3% |
| Recurring financial income | 75 | €2,120 | €2,550 | +€430 | +20.3% |
| Financial charges | 65/66B | €84 | €99 | +€15 | +17.3% |
| Recurring financial charges | 65 | €84 | €99 | +€15 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,945 | €3,101 | +€6,045 | |
| Income taxes | 67/77 | €425 | €256 | -€169 | -39.7% |
| Profit (loss) for the period | 9904 | -€3,370 | €2,845 | +€6,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,370 | €2,845 | +€6,214 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.