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.
DIENSTCENTRALE
Largest movements
- Cash +€23,103
up €23,103 (+50.3%), from €45,934 to €69,037
mainly Net result for the year (+€16,019) and Other debts (+€12,614)
- Receivables within one year +€20,148
up €20,148 (+5.7%), from €352,320 to €372,468
of which Trade receivables: +€19,670
- Tangible fixed assets +€7,564
up €7,564 (+117%), from €6,450 to €14,014
of which Furniture and vehicles: +€7,231
- Deferred charges and accrued income -€5,705
no longer reported in 2024 (was €5,705)
- Profit (loss) carried forward +€16,019
up €16,019 (+9.6%), from €166,531 to €182,550
- Other debts +€12,614
up €12,614 (+12.0%), from €105,310 to €117,924
- Tax, wage and social debts +€10,739
up €10,739 (+24.0%), from €44,764 to €55,503
of which Taxes: +€12,476
- Gross operating margin +€16,696
up €16,696 (+12.6%), from €132,265 to €148,960
- Taxes +€4,184
up €4,184 (+143%), from €2,923 to €7,107
- Other operating charges -€4,150
down €4,150 (-58.6%), from €7,081 to €2,930
- Financial income +€1,767
new in 2024: €1,767
- Staff costs +€1,492
up €1,492 (+1.3%), from €116,307 to €117,799
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,409 | €455,519 | +€45,111 | +11.0% |
| Fixed assets | 21/28 | €6,450 | €14,014 | +€7,564 | +117% |
| Tangible fixed assets | 22/27 | €6,450 | €14,014 | +€7,564 | +117% |
| Plant, machinery and equipment | 23 | - | €333 | +€333 | |
| Furniture and vehicles | 24 | €6,450 | €13,681 | +€7,231 | +112% |
| Current assets | 29/58 | €403,959 | €441,505 | +€37,546 | +9.3% |
| Amounts receivable within one year | 40/41 | €352,320 | €372,468 | +€20,148 | +5.7% |
| Trade receivables | 40 | €349,836 | €369,506 | +€19,670 | +5.6% |
| Other amounts receivable | 41 | €2,484 | €2,963 | +€479 | +19.3% |
| Cash at bank and in hand | 54/58 | €45,934 | €69,037 | +€23,103 | +50.3% |
| Deferred charges and accrued income | 490/1 | €5,705 | - | -€5,705 | |
| Total equity and liabilities | 10/49 | €410,409 | €455,519 | +€45,111 | +11.0% |
| Equity | 10/15 | €213,474 | €229,494 | +€16,019 | +7.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €21,944 | €21,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,444 | €19,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,531 | €182,550 | +€16,019 | +9.6% |
| Amounts payable | 17/49 | €196,934 | €226,026 | +€29,091 | +14.8% |
| Amounts payable within one year | 42/48 | €188,957 | €216,151 | +€27,194 | +14.4% |
| Trade debts | 44 | €38,882 | €42,723 | +€3,841 | +9.9% |
| Suppliers | 440/4 | €38,882 | €42,723 | +€3,841 | +9.9% |
| Taxes, remuneration and social security | 45 | €44,764 | €55,503 | +€10,739 | +24.0% |
| Taxes | 450/3 | €12,727 | €25,204 | +€12,476 | +98.0% |
| Remuneration and social security | 454/9 | €32,037 | €30,299 | -€1,738 | -5.4% |
| Other amounts payable | 47/48 | €105,310 | €117,924 | +€12,614 | +12.0% |
| Accrued charges and deferred income | 492/3 | €7,978 | €9,875 | +€1,897 | +23.8% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €116,307 | €117,799 | +€1,492 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,511 | €3,213 | +€702 | +28.0% |
| Other operating charges | 640/8 | €7,081 | €2,930 | -€4,150 | -58.6% |
| Gross operating margin | 9900 | €132,265 | €148,960 | +€16,696 | +12.6% |
| Operating profit (loss) | 9901 | €6,367 | €25,018 | +€18,652 | +293% |
| Financial income | 75/76B | - | €1,767 | +€1,767 | |
| Recurring financial income | 75 | - | €1,767 | +€1,767 | |
| Financial charges | 65/66B | €2,498 | €3,659 | +€1,161 | +46.5% |
| Recurring financial charges | 65 | €2,498 | €3,659 | +€1,161 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €3,868 | €23,126 | +€19,258 | +498% |
| Income taxes | 67/77 | €2,923 | €7,107 | +€4,184 | +143% |
| Profit (loss) for the period | 9904 | €946 | €16,019 | +€15,074 | +1,594% |
| Profit (loss) for the period to be appropriated | 9905 | €946 | €16,019 | +€15,074 | +1,594% |
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 21 October 2026 via checked.be.