DIENSTENCHEQUES BEERSE: what changed
What changed
DIENSTENCHEQUES BEERSE
NACE 96.910, Personal service activities
filed annual accounts (NBB)
Net result for the year
-€266,627
2024 · -€472,456+€205,829
Equity
€1.6m
2024 · €1.9m-€266,627
Cash
€836,161
2024 · €499,084+€337,077
Balance sheet total
€3.0m
2024 · €2.9m+€86,269
Largest movements
Assets
- Cash +€337,077
up €337,077 (+67.5%), from €499,084 to €836,161
mainly Tax, wage and social debts (+€260,673) and Current investments (+€250,000)
- Current investments -€250,000
down €250,000 (-33.3%), from €750,000 to €500,000
- Tangible fixed assets -€74,928
down €74,928 (-5.3%), from €1.4m to €1.3m
- Receivables within one year +€67,156
up €67,156 (+34.2%), from €196,253 to €263,409
of which Trade receivables: +€117,727
Equity and liabilities
- Profit (loss) carried forward -€266,627
down €266,627, from €149,380 to -€117,247
- Tax, wage and social debts +€260,673
up €260,673 (+41.7%), from €625,831 to €886,504
of which Remuneration and social security: +€252,585
- Short-term financial debts +€175,505
new in 2025: €175,505
- Debts after one year -€60,489
down €60,489 (-24.8%), from €243,966 to €183,477
Income statement
- Other operating income +€181,637
up €181,637 (+324%), from €56,100 to €237,737
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.
Result 2024
-€472,456
Turnover
-€17,061
Other operating income
+€181,637
Services and other goods
-€15,777
Staff costs
+€34,554
Depreciation
-€3,519
Other operating charges
+€10,815
Other operating items
-€5,373
Financial income
-€2,159
Financial charges
+€22,587
Taxes
+€125
Result 2025
-€266,627
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€24,339
Investment
+€246,068
Financing
+€115,348
Cash 2024
€499,084
From operations (derived)
-€24,339
Net result for the year
-€266,627
Depreciation
+€78,860
Receivables within one year
-€67,156
Deferred charges and accrued income
-€6,963
Trade debts
-€18,543
Tax, wage and social debts
+€260,673
Accrued charges and deferred income
-€4,582
Investment (derived)
+€246,068
Investment in fixed assets (net)
-€3,933
Current investments
+€250,000
Financing
+€115,348
Debts after one year
-€60,489
Current portion of long-term debt
+€332
Short-term financial debts
+€175,505
Cash 2025
€836,161
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,898,357 | €2,984,626 | +€86,269 | +3.0% |
| Fixed assets | 21/28 | €1,422,522 | €1,347,595 | -€74,928 | -5.3% |
| Tangible fixed assets | 22/27 | €1,422,522 | €1,347,595 | -€74,928 | -5.3% |
| Land and buildings | 22 | €557,640 | €528,876 | -€28,764 | -5.2% |
| Plant, machinery and equipment | 23 | €26,889 | €16,927 | -€9,962 | -37.0% |
| Furniture and vehicles | 24 | €20,478 | €13,535 | -€6,943 | -33.9% |
| Other tangible fixed assets | 26 | €817,516 | €788,257 | -€29,259 | -3.6% |
| Current assets | 29/58 | €1,475,834 | €1,637,031 | +€161,196 | +10.9% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €196,253 | €263,409 | +€67,156 | +34.2% |
| Trade receivables | 40 | - | €117,727 | +€117,727 | |
| Other amounts receivable | 41 | €196,253 | €145,682 | -€50,570 | -25.8% |
| Current investments | 50/53 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €499,084 | €836,161 | +€337,077 | +67.5% |
| Deferred charges and accrued income | 490/1 | €30,498 | €37,461 | +€6,963 | +22.8% |
| Total equity and liabilities | 10/49 | €2,898,357 | €2,984,626 | +€86,269 | +3.0% |
| Equity | 10/15 | €1,890,556 | €1,623,929 | -€266,627 | -14.1% |
| Contributions | 10/11 | €491,176 | €491,176 | = | 0.0% |
| Capital | 10 | €491,176 | €491,176 | = | 0.0% |
| Reserves | 13 | €1,250,000 | €1,250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,380 | -€117,247 | -€266,627 | |
| Amounts payable | 17/49 | €1,007,801 | €1,360,697 | +€352,896 | +35.0% |
| Amounts payable after more than one year | 17 | €243,966 | €183,477 | -€60,489 | -24.8% |
| Financial debts | 170/4 | €243,966 | €183,477 | -€60,489 | -24.8% |
| Credit institutions | 173 | €243,966 | €183,477 | -€60,489 | -24.8% |
| Amounts payable within one year | 42/48 | €752,685 | €1,170,652 | +€417,967 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €60,158 | €60,489 | +€332 | +0.6% |
| Financial debts | 43 | - | €175,505 | +€175,505 | |
| Credit institutions | 430/8 | - | €175,505 | +€175,505 | |
| Trade debts | 44 | €66,697 | €48,153 | -€18,543 | -27.8% |
| Suppliers | 440/4 | €66,697 | €48,153 | -€18,543 | -27.8% |
| Taxes, remuneration and social security | 45 | €625,831 | €886,504 | +€260,673 | +41.7% |
| Taxes | 450/3 | €48,784 | €56,872 | +€8,088 | +16.6% |
| Remuneration and social security | 454/9 | €577,046 | €829,631 | +€252,585 | +43.8% |
| Accrued charges and deferred income | 492/3 | €11,150 | €6,568 | -€4,582 | -41.1% |
| Operating income | 70/76A | €6,727,201 | €6,886,555 | +€159,353 | +2.4% |
| Turnover | 70 | €6,665,879 | €6,648,818 | -€17,061 | -0.3% |
| Other operating income | 74 | €56,100 | €237,737 | +€181,637 | +324% |
| Non-recurring operating income | 76A | €5,223 | €0 | -€5,223 | -100% |
| Operating charges | 60/66A | €7,182,729 | €7,156,806 | -€25,923 | -0.4% |
| Services and other goods | 61 | €288,483 | €304,260 | +€15,777 | +5.5% |
| Remuneration, social security and pensions | 62 | €6,794,727 | €6,760,173 | -€34,554 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,341 | €78,860 | +€3,519 | +4.7% |
| Other operating charges | 640/8 | €24,178 | €13,363 | -€10,815 | -44.7% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Operating profit (loss) | 9901 | -€455,528 | -€270,251 | +€185,276 | +40.7% |
| Financial income | 75/76B | €7,952 | €5,793 | -€2,159 | -27.2% |
| Recurring financial income | 75 | €7,952 | €5,793 | -€2,159 | -27.2% |
| Income from current assets | 751 | - | €5,788 | +€5,788 | |
| Other financial income | 752/9 | €7,952 | €4 | -€7,948 | -99.9% |
| Financial charges | 65/66B | €24,699 | €2,112 | -€22,587 | -91.4% |
| Recurring financial charges | 65 | €24,699 | €2,112 | -€22,587 | -91.4% |
| Debt charges | 650 | €1,851 | €1,521 | -€330 | -17.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€7,774 | €0 | +€7,774 | |
| Other financial charges | 652/9 | €30,622 | €591 | -€30,032 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€472,274 | -€266,570 | +€205,704 | +43.6% |
| Income taxes | 67/77 | €181 | €57 | -€125 | -68.8% |
| Taxes | 670/3 | €181 | €57 | -€125 | -68.8% |
| Profit (loss) for the period | 9904 | -€472,456 | -€266,627 | +€205,829 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€472,456 | -€266,627 | +€205,829 | +43.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.