DIENSTENCHEQUES DENDER: 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 DENDER
Largest movements
- Cash +€67,240
up €67,240 (+22.5%), from €298,397 to €365,637
mainly Trade debts (+€45,428) and Depreciation (+€14,213)
- Tangible fixed assets -€14,213
down €14,213 (-10.8%), from €131,177 to €116,964
of which Furniture and vehicles: -€9,612
- Receivables within one year -€12,825
down €12,825 (-51.3%), from €25,008 to €12,184
of which Other amounts receivable: -€12,658
- Current investments +€8,000
up €8,000 (+17.0%), from €47,093 to €55,093
- Trade debts +€45,428
up €45,428 (+238.9%), from €19,016 to €64,444
- Tax, wage and social debts +€6,770
up €6,770 (+3.6%), from €187,218 to €193,989
of which Remuneration and social security: +€7,420
- Other debts +€6,213
up €6,213 (+3.9%), from €159,972 to €166,185
- Staff costs +€66,236
up €66,236 (+4.5%), from €1.5m to €1.5m
- Gross operating margin +€39,736
up €39,736 (+2.6%), from €1.5m to €1.6m
- Financial charges -€15,959
down €15,959 (-61.9%), from €25,790 to €9,831
of which Non-recurring financial charges: -€16,255
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 | €558,098 | €609,994 | +€51,896 | +9.3% |
| Fixed assets | 21/28 | €131,177 | €116,964 | -€14,213 | -10.8% |
| Tangible fixed assets | 22/27 | €131,177 | €116,964 | -€14,213 | -10.8% |
| Land and buildings | 22 | €121,566 | €116,964 | -€4,602 | -3.8% |
| Furniture and vehicles | 24 | €9,612 | €0 | -€9,612 | -100.0% |
| Current assets | 29/58 | €426,920 | €493,030 | +€66,109 | +15.5% |
| Amounts receivable within one year | 40/41 | €25,008 | €12,184 | -€12,825 | -51.3% |
| Trade receivables | 40 | €167 | €0 | -€167 | -100.0% |
| Other amounts receivable | 41 | €24,841 | €12,184 | -€12,658 | -51.0% |
| Current investments | 50/53 | €47,093 | €55,093 | +€8,000 | +17.0% |
| Cash at bank and in hand | 54/58 | €298,397 | €365,637 | +€67,240 | +22.5% |
| Deferred charges and accrued income | 490/1 | €56,422 | €60,116 | +€3,694 | +6.5% |
| Total equity and liabilities | 10/49 | €558,098 | €609,994 | +€51,896 | +9.3% |
| Equity | 10/15 | €188,974 | €183,051 | -€5,923 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,374 | €170,374 | = | 0.0% |
| Distributable reserves | 133 | €170,374 | €170,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,923 | -€5,923 | |
| Amounts payable | 17/49 | €369,124 | €426,943 | +€57,819 | +15.7% |
| Amounts payable within one year | 42/48 | €366,206 | €424,618 | +€58,411 | +16.0% |
| Trade debts | 44 | €19,016 | €64,444 | +€45,428 | +238.9% |
| Suppliers | 440/4 | €19,016 | €64,444 | +€45,428 | +238.9% |
| Taxes, remuneration and social security | 45 | €187,218 | €193,989 | +€6,770 | +3.6% |
| Taxes | 450/3 | €3,519 | €2,869 | -€650 | -18.5% |
| Remuneration and social security | 454/9 | €183,700 | €191,120 | +€7,420 | +4.0% |
| Other amounts payable | 47/48 | €159,972 | €166,185 | +€6,213 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,918 | €2,325 | -€593 | -20.3% |
| Remuneration, social security and pensions | 62 | €1,479,683 | €1,545,919 | +€66,236 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,682 | €14,213 | -€468 | -3.2% |
| Other operating charges | 640/8 | €1,394 | €1,742 | +€348 | +25.0% |
| Gross operating margin | 9900 | €1,526,611 | €1,566,347 | +€39,736 | +2.6% |
| Operating profit (loss) | 9901 | €30,852 | €4,472 | -€26,380 | -85.5% |
| Financial income | 75/76B | €2,222 | €2,668 | +€446 | +20.1% |
| Recurring financial income | 75 | €2,222 | €2,668 | +€446 | +20.1% |
| Financial charges | 65/66B | €25,790 | €9,831 | -€15,959 | -61.9% |
| Recurring financial charges | 65 | €9,535 | €9,831 | +€296 | +3.1% |
| Non-recurring financial charges | 66B | €16,255 | €0 | -€16,255 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €7,284 | -€2,691 | -€9,975 | |
| Income taxes | 67/77 | €5,439 | €3,232 | -€2,208 | -40.6% |
| Profit (loss) for the period | 9904 | €1,844 | -€5,923 | -€7,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,844 | -€5,923 | -€7,767 |
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 11 October 2026 via checked.be.