Dienstencheque Onderneming Waregem: what changed
Two fiscal 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.
Dienstencheque Onderneming Waregem
Largest movements
- Cash -€29,831
down €29,831 (-23.4%), from €127,686 to €97,855
mainly Receivables within one year (-€16,026) and Net result for the year (-€13,903)
- Receivables within one year +€16,026
up €16,026 (+106.4%), from €15,058 to €31,083
of which Other amounts receivable: +€16,238
- Deferred charges and accrued income -€4,824
down €4,824 (-31.1%), from €15,500 to €10,676
- Profit (loss) carried forward -€13,903
down €13,903 (-5.8%), from -€239,099 to -€253,002
- Trade debts -€6,192
down €6,192 (-89.2%), from €6,937 to €746
- Gross operating margin +€45,656
up €45,656 (+8.3%), from €550,162 to €595,817
- Staff costs +€43,583
up €43,583 (+7.7%), from €563,280 to €606,863
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.
Cash bridge derived
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 | €414,612 | €396,506 | -€18,106 | -4.4% |
| Fixed assets | 21/28 | €6,369 | €6,891 | +€523 | +8.2% |
| Tangible fixed assets | 22/27 | €6,369 | €6,891 | +€523 | +8.2% |
| Plant, machinery and equipment | 23 | €6,369 | €4,431 | -€1,938 | -30.4% |
| Furniture and vehicles | 24 | - | €2,460 | +€2,460 | |
| Current assets | 29/58 | €408,244 | €389,615 | -€18,629 | -4.6% |
| Amounts receivable within one year | 40/41 | €15,058 | €31,083 | +€16,026 | +106.4% |
| Trade receivables | 40 | €213 | - | -€213 | |
| Other amounts receivable | 41 | €14,845 | €31,083 | +€16,238 | +109.4% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €127,686 | €97,855 | -€29,831 | -23.4% |
| Deferred charges and accrued income | 490/1 | €15,500 | €10,676 | -€4,824 | -31.1% |
| Total equity and liabilities | 10/49 | €414,612 | €396,506 | -€18,106 | -4.4% |
| Equity | 10/15 | €343,586 | €329,683 | -€13,903 | -4.0% |
| Contributions | 10/11 | €463,357 | €463,357 | = | 0.0% |
| Capital | 10 | €463,357 | €463,357 | = | 0.0% |
| Reserves | 13 | €119,328 | €119,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,099 | -€253,002 | -€13,903 | -5.8% |
| Amounts payable | 17/49 | €71,026 | €66,823 | -€4,203 | -5.9% |
| Amounts payable within one year | 42/48 | €71,026 | €66,823 | -€4,203 | -5.9% |
| Trade debts | 44 | €6,937 | €746 | -€6,192 | -89.2% |
| Suppliers | 440/4 | €6,937 | €746 | -€6,192 | -89.2% |
| Taxes, remuneration and social security | 45 | €64,089 | €66,077 | +€1,988 | +3.1% |
| Taxes | 450/3 | - | €5,552 | +€5,552 | |
| Remuneration and social security | 454/9 | €64,089 | €60,525 | -€3,564 | -5.6% |
| Remuneration, social security and pensions | 62 | €563,280 | €606,863 | +€43,583 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,226 | €3,601 | +€374 | +11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €213 | +€213 | |
| Other operating charges | 640/8 | €247 | €609 | +€363 | +146.9% |
| Gross operating margin | 9900 | €550,162 | €595,817 | +€45,656 | +8.3% |
| Operating profit (loss) | 9901 | -€16,592 | -€15,469 | +€1,123 | +6.8% |
| Financial income | 75/76B | €2,932 | €2,629 | -€303 | -10.3% |
| Recurring financial income | 75 | €2,932 | €2,629 | -€303 | -10.3% |
| Financial charges | 65/66B | €1,189 | €275 | -€914 | -76.9% |
| Recurring financial charges | 65 | €241 | €275 | +€34 | +14.2% |
| Non-recurring financial charges | 66B | €949 | - | -€949 | |
| Profit (loss) for the period before taxes | 9903 | -€14,849 | -€13,115 | +€1,734 | +11.7% |
| Income taxes | 67/77 | €282 | €789 | +€506 | +179.1% |
| Profit (loss) for the period | 9904 | -€15,131 | -€13,903 | +€1,228 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,131 | -€13,903 | +€1,228 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.