DIENSTENCENTRUM H.D.C.: 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.
DIENSTENCENTRUM H.D.C.
Largest movements
- Intangible fixed assets -€125,000
down €125,000 (-17.4%), from €718,750 to €593,750
- Receivables within one year -€54,173
down €54,173 (-10.1%), from €537,781 to €483,609
of which Trade receivables: -€41,248
- Tangible fixed assets -€32,563
down €32,563 (-5.9%), from €550,486 to €517,922
of which Land and buildings: -€32,640
- Debts after one year -€247,712
down €247,712 (-36.5%), from €679,129 to €431,417
- Current portion of long-term debt -€106,608
down €106,608 (-30.1%), from €354,320 to €247,712
- Accrued charges and deferred income +€77,440
up €77,440 (+64.0%), from €121,051 to €198,490
- Other debts +€53,140
up €53,140 (+25.7%), from €206,428 to €259,568
- Trade debts -€33,983
down €33,983 (-10.2%), from €332,446 to €298,464
- Depreciation -€23,440
down €23,440 (-12.5%), from €187,449 to €164,009
- Financial charges -€13,537
down €13,537 (-29.1%), from €46,465 to €32,928
- Staff costs +€9,286
up €9,286 (+10.9%), from €85,263 to €94,548
- Taxes +€8,191
up €8,191 (+141%), from €5,809 to €14,000
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 | €1,960,740 | €1,749,513 | -€211,228 | -10.8% |
| Fixed assets | 21/28 | €1,352,956 | €1,195,392 | -€157,563 | -11.6% |
| Intangible fixed assets | 21 | €718,750 | €593,750 | -€125,000 | -17.4% |
| Tangible fixed assets | 22/27 | €550,486 | €517,922 | -€32,563 | -5.9% |
| Land and buildings | 22 | €534,237 | €501,597 | -€32,640 | -6.1% |
| Furniture and vehicles | 24 | €16,249 | €16,325 | +€76 | +0.5% |
| Financial fixed assets | 28 | €83,720 | €83,720 | = | 0.0% |
| Current assets | 29/58 | €607,785 | €554,120 | -€53,665 | -8.8% |
| Amounts receivable within one year | 40/41 | €537,781 | €483,609 | -€54,173 | -10.1% |
| Trade receivables | 40 | €70,371 | €29,123 | -€41,248 | -58.6% |
| Other amounts receivable | 41 | €467,411 | €454,486 | -€12,925 | -2.8% |
| Cash at bank and in hand | 54/58 | €64,679 | €68,012 | +€3,333 | +5.2% |
| Deferred charges and accrued income | 490/1 | €5,325 | €2,500 | -€2,825 | -53.1% |
| Total equity and liabilities | 10/49 | €1,960,740 | €1,749,513 | -€211,228 | -10.8% |
| Equity | 10/15 | €227,379 | €258,388 | +€31,009 | +13.6% |
| 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 | €153,709 | €150,931 | -€2,778 | -1.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,112 | €33,335 | -€2,778 | -7.7% |
| Distributable reserves | 133 | €111,397 | €111,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,670 | €45,457 | +€33,787 | +290% |
| Provisions and deferred taxes | 16 | €12,037 | €11,112 | -€926 | -7.7% |
| Deferred taxes | 168 | €12,037 | €11,112 | -€926 | -7.7% |
| Amounts payable | 17/49 | €1,721,323 | €1,480,013 | -€241,311 | -14.0% |
| Amounts payable after more than one year | 17 | €679,129 | €431,417 | -€247,712 | -36.5% |
| Financial debts | 170/4 | €679,129 | €431,417 | -€247,712 | -36.5% |
| Amounts payable within one year | 42/48 | €921,144 | €850,105 | -€71,038 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €354,320 | €247,712 | -€106,608 | -30.1% |
| Trade debts | 44 | €332,446 | €298,464 | -€33,983 | -10.2% |
| Suppliers | 440/4 | €332,446 | €298,464 | -€33,983 | -10.2% |
| Taxes, remuneration and social security | 45 | €27,950 | €44,362 | +€16,412 | +58.7% |
| Taxes | 450/3 | €10,119 | €22,778 | +€12,659 | +125% |
| Remuneration and social security | 454/9 | €17,831 | €21,583 | +€3,753 | +21.0% |
| Other amounts payable | 47/48 | €206,428 | €259,568 | +€53,140 | +25.7% |
| Accrued charges and deferred income | 492/3 | €121,051 | €198,490 | +€77,440 | +64.0% |
| Remuneration, social security and pensions | 62 | €85,263 | €94,548 | +€9,286 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,449 | €164,009 | -€23,440 | -12.5% |
| Other operating charges | 640/8 | €6,713 | €3,160 | -€3,553 | -52.9% |
| Gross operating margin | 9900 | €436,519 | €438,728 | +€2,210 | +0.5% |
| Operating profit (loss) | 9901 | €157,094 | €177,011 | +€19,917 | +12.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €46,465 | €32,928 | -€13,537 | -29.1% |
| Recurring financial charges | 65 | €46,465 | €32,928 | -€13,537 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €110,629 | €144,083 | +€33,454 | +30.2% |
| Transfer from deferred taxes | 780 | €1,852 | €926 | -€926 | -50.0% |
| Transfer to deferred taxes | 680 | €13,889 | - | -€13,889 | |
| Income taxes | 67/77 | €5,809 | €14,000 | +€8,191 | +141% |
| Profit (loss) for the period | 9904 | €92,783 | €131,009 | +€38,226 | +41.2% |
| Transfer from tax-exempt reserves | 789 | €5,556 | €2,778 | -€2,778 | -50.0% |
| Transfer to tax-exempt reserves | 689 | €41,668 | - | -€41,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,670 | €133,787 | +€77,117 | +136% |
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 26 October 2026 via checked.be.