Dienstenwaaier: 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.
Dienstenwaaier
Largest movements
- Cash -€8,521
down €8,521 (-49.7%), from €17,149 to €8,628
mainly Deferred charges and accrued income (-€3,294) and Contributions, distributions and other (-€3,080)
- Deferred charges and accrued income +€3,294
up €3,294 (+2,286%), from €144 to €3,438
- Receivables within one year -€349
down €349 (-6.0%), from €5,828 to €5,480
of which Other amounts receivable: -€2,908
- Contributions -€2,400
down €2,400 (-20.0%), from €12,000 to €9,600
- Tax, wage and social debts -€2,332
down €2,332 (-83.7%), from €2,787 to €455
- Trade debts -€804
no longer reported in 2025 (was €804)
- Gross operating margin -€8,086
down €8,086 (-78.4%), from €10,314 to €2,228
- Taxes -€1,733
down €1,733 (-58.6%), from €2,955 to €1,223
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €23,121 | €17,545 | -€5,576 | -24.1% |
| Current assets | 29/58 | €23,121 | €17,545 | -€5,576 | -24.1% |
| Amounts receivable within one year | 40/41 | €5,828 | €5,480 | -€349 | -6.0% |
| Trade receivables | 40 | €2,462 | €5,022 | +€2,560 | +104% |
| Other amounts receivable | 41 | €3,366 | €458 | -€2,908 | -86.4% |
| Cash at bank and in hand | 54/58 | €17,149 | €8,628 | -€8,521 | -49.7% |
| Deferred charges and accrued income | 490/1 | €144 | €3,438 | +€3,294 | +2,286% |
| Total equity and liabilities | 10/49 | €23,121 | €17,545 | -€5,576 | -24.1% |
| Equity | 10/15 | €18,530 | €15,969 | -€2,561 | -13.8% |
| Contributions | 10/11 | €12,000 | €9,600 | -€2,400 | -20.0% |
| Contributions outside capital | 11 | €12,000 | €9,600 | -€2,400 | -20.0% |
| Share premium | 1100/10 | €12,000 | €9,600 | -€2,400 | -20.0% |
| Reserves | 13 | €6,530 | €6,369 | -€161 | -2.5% |
| Distributable reserves | 133 | €6,530 | €6,369 | -€161 | -2.5% |
| Amounts payable | 17/49 | €4,591 | €1,576 | -€3,015 | -65.7% |
| Amounts payable within one year | 42/48 | €4,591 | €1,576 | -€3,015 | -65.7% |
| Financial debts | 43 | €1,001 | €1,122 | +€121 | +12.1% |
| Credit institutions | 430/8 | €1,001 | €1,122 | +€121 | +12.1% |
| Trade debts | 44 | €804 | - | -€804 | |
| Suppliers | 440/4 | €804 | - | -€804 | |
| Taxes, remuneration and social security | 45 | €2,787 | €455 | -€2,332 | -83.7% |
| Taxes | 450/3 | €2,787 | €455 | -€2,332 | -83.7% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €10,314 | €2,228 | -€8,086 | -78.4% |
| Operating profit (loss) | 9901 | €9,542 | €1,828 | -€7,714 | -80.8% |
| Financial charges | 65/66B | €57 | €86 | +€29 | +51.2% |
| Recurring financial charges | 65 | €57 | €86 | +€29 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €9,485 | €1,742 | -€7,743 | -81.6% |
| Income taxes | 67/77 | €2,955 | €1,223 | -€1,733 | -58.6% |
| Profit (loss) for the period | 9904 | €6,530 | €519 | -€6,010 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,530 | €519 | -€6,010 | -92.0% |
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 17 October 2026 via checked.be.