DIENSTENCHEQUES BEA: 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.
DIENSTENCHEQUES BEA
Largest movements
- Receivables within one year +€26,499
up €26,499 (+17.5%), from €151,759 to €178,258
- Deferred charges and accrued income -€11,565
down €11,565 (-29.8%), from €38,846 to €27,282
- Tangible fixed assets -€4,993
down €4,993 (-15.0%), from €33,192 to €28,199
of which Furniture and vehicles: -€4,840
- Short-term financial debts +€21,923
new in 2025: €21,923
- Accrued charges and deferred income +€17,355
up €17,355 (+153%), from €11,330 to €28,685
- Tax, wage and social debts -€17,251
down €17,251 (-11.2%), from €153,606 to €136,355
of which Taxes: -€16,533
- Profit (loss) carried forward -€8,786
new in 2025: -€8,786
- Staff costs +€43,122
up €43,122 (+6.0%), from €720,452 to €763,575
- Gross operating margin -€28,236
down €28,236 (-3.5%), from €811,459 to €783,222
- Taxes -€15,485
down €15,485 (-39.2%), from €39,488 to €24,004
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 | €253,603 | €265,965 | +€12,362 | +4.9% |
| Fixed assets | 21/28 | €36,417 | €31,424 | -€4,993 | -13.7% |
| Tangible fixed assets | 22/27 | €33,192 | €28,199 | -€4,993 | -15.0% |
| Plant, machinery and equipment | 23 | - | €3,368 | +€3,368 | |
| Furniture and vehicles | 24 | €21,502 | €16,662 | -€4,840 | -22.5% |
| Other tangible fixed assets | 26 | €11,690 | €8,169 | -€3,521 | -30.1% |
| Financial fixed assets | 28 | €3,225 | €3,225 | = | 0.0% |
| Current assets | 29/58 | €217,186 | €234,542 | +€17,355 | +8.0% |
| Amounts receivable within one year | 40/41 | €151,759 | €178,258 | +€26,499 | +17.5% |
| Other amounts receivable | 41 | €151,759 | €178,258 | +€26,499 | +17.5% |
| Cash at bank and in hand | 54/58 | €26,581 | €29,002 | +€2,421 | +9.1% |
| Deferred charges and accrued income | 490/1 | €38,846 | €27,282 | -€11,565 | -29.8% |
| Total equity and liabilities | 10/49 | €253,603 | €265,965 | +€12,362 | +4.9% |
| Equity | 10/15 | €86,146 | €77,047 | -€9,098 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,546 | €67,233 | -€313 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,686 | €65,373 | -€313 | -0.5% |
| Profit (loss) carried forward | 14 | - | -€8,786 | -€8,786 | |
| Amounts payable | 17/49 | €167,458 | €188,918 | +€21,461 | +12.8% |
| Amounts payable within one year | 42/48 | €156,128 | €160,234 | +€4,105 | +2.6% |
| Financial debts | 43 | - | €21,923 | +€21,923 | |
| Credit institutions | 430/8 | - | €21,923 | +€21,923 | |
| Trade debts | 44 | €2,522 | €1,955 | -€567 | -22.5% |
| Suppliers | 440/4 | €2,522 | €1,955 | -€567 | -22.5% |
| Taxes, remuneration and social security | 45 | €153,606 | €136,355 | -€17,251 | -11.2% |
| Taxes | 450/3 | €47,121 | €30,588 | -€16,533 | -35.1% |
| Remuneration and social security | 454/9 | €106,485 | €105,767 | -€718 | -0.7% |
| Accrued charges and deferred income | 492/3 | €11,330 | €28,685 | +€17,355 | +153% |
| Remuneration, social security and pensions | 62 | €720,452 | €763,575 | +€43,122 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €9,291 | +€3,585 | +62.8% |
| Other operating charges | 640/8 | €832 | €1,160 | +€328 | +39.4% |
| Gross operating margin | 9900 | €811,459 | €783,222 | -€28,236 | -3.5% |
| Operating profit (loss) | 9901 | €84,468 | €9,196 | -€75,271 | -89.1% |
| Financial income | 75/76B | €8,942 | €6,695 | -€2,247 | -25.1% |
| Recurring financial income | 75 | €8,942 | €6,695 | -€2,247 | -25.1% |
| Financial charges | 65/66B | €525 | €986 | +€462 | +88.0% |
| Recurring financial charges | 65 | €525 | €986 | +€462 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €92,885 | €14,905 | -€77,980 | -84.0% |
| Income taxes | 67/77 | €39,488 | €24,004 | -€15,485 | -39.2% |
| Profit (loss) for the period | 9904 | €53,397 | -€9,098 | -€62,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,397 | -€9,098 | -€62,495 |
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 14 October 2026 via checked.be.