DIENSTENCHEQUES BEA GENK: what changed
DIENSTENCHEQUES BEA GENK
Largest movements
- Receivables within one year +€32,839
up €32,839 (+21.4%), from €153,114 to €185,953
- Deferred charges and accrued income -€27,922
down €27,922 (-34.0%), from €82,105 to €54,183
- Cash +€10,802
up €10,802 (+27.6%), from €39,183 to €49,985
mainly Deferred charges and accrued income (+€27,922) and Tax, wage and social debts (+€18,141)
- Tax, wage and social debts +€18,141
up €18,141 (+13.8%), from €131,508 to €149,649
of which Remuneration and social security: +€32,475
- Short-term financial debts +€11,578
up €11,578 (+39.7%), from €29,167 to €40,745
- Current portion of long-term debt -€10,443
no longer reported in 2025 (was €10,443)
- Reserves -€9,177
down €9,177 (-8.0%), from €114,187 to €105,010
of which Distributable reserves: -€9,177
- Gross operating margin -€124,819
down €124,819 (-11.1%), from €1.1m to €1.0m
- Staff costs -€47,605
down €47,605 (-4.7%), from €1.0m to €970,920
- Taxes -€24,760
down €24,760 (-45.1%), from €54,913 to €30,153
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,233 | €308,012 | +€12,779 | +4.3% |
| Fixed assets | 21/28 | €20,830 | €17,891 | -€2,940 | -14.1% |
| Tangible fixed assets | 22/27 | €18,830 | €15,891 | -€2,940 | -15.6% |
| Plant, machinery and equipment | 23 | €7,879 | €3,895 | -€3,984 | -50.6% |
| Furniture and vehicles | 24 | - | €5,638 | +€5,638 | |
| Other tangible fixed assets | 26 | €10,951 | €6,357 | -€4,594 | -41.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €274,402 | €290,121 | +€15,719 | +5.7% |
| Amounts receivable within one year | 40/41 | €153,114 | €185,953 | +€32,839 | +21.4% |
| Other amounts receivable | 41 | €153,114 | €185,953 | +€32,839 | +21.4% |
| Cash at bank and in hand | 54/58 | €39,183 | €49,985 | +€10,802 | +27.6% |
| Deferred charges and accrued income | 490/1 | €82,105 | €54,183 | -€27,922 | -34.0% |
| Total equity and liabilities | 10/49 | €295,233 | €308,012 | +€12,779 | +4.3% |
| Equity | 10/15 | €120,387 | €111,210 | -€9,177 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,187 | €105,010 | -€9,177 | -8.0% |
| 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 | €112,327 | €103,150 | -€9,177 | -8.2% |
| Amounts payable | 17/49 | €174,846 | €196,802 | +€21,956 | +12.6% |
| Amounts payable within one year | 42/48 | €174,846 | €196,802 | +€21,956 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €10,443 | - | -€10,443 | |
| Financial debts | 43 | €29,167 | €40,745 | +€11,578 | +39.7% |
| Other loans | 439 | €29,167 | €40,745 | +€11,578 | +39.7% |
| Trade debts | 44 | €3,729 | €6,408 | +€2,679 | +71.8% |
| Suppliers | 440/4 | €3,729 | €6,408 | +€2,679 | +71.8% |
| Taxes, remuneration and social security | 45 | €131,508 | €149,649 | +€18,141 | +13.8% |
| Taxes | 450/3 | €26,105 | €11,772 | -€14,333 | -54.9% |
| Remuneration and social security | 454/9 | €105,403 | €137,878 | +€32,475 | +30.8% |
| Remuneration, social security and pensions | 62 | €1,018,525 | €970,920 | -€47,605 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,159 | €9,919 | +€760 | +8.3% |
| Other operating charges | 640/8 | €1,153 | €1,173 | +€21 | +1.8% |
| Gross operating margin | 9900 | €1,126,521 | €1,001,702 | -€124,819 | -11.1% |
| Operating profit (loss) | 9901 | €97,684 | €19,690 | -€77,994 | -79.8% |
| Financial income | 75/76B | €4,456 | €3,309 | -€1,148 | -25.8% |
| Recurring financial income | 75 | €4,456 | €3,309 | -€1,148 | -25.8% |
| Financial charges | 65/66B | €2,549 | €2,023 | -€526 | -20.6% |
| Recurring financial charges | 65 | €2,549 | €2,023 | -€526 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €99,592 | €20,976 | -€78,616 | -78.9% |
| Income taxes | 67/77 | €54,913 | €30,153 | -€24,760 | -45.1% |
| Profit (loss) for the period | 9904 | €44,679 | -€9,177 | -€53,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,679 | -€9,177 | -€53,856 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.