FERM DIENSTENCHEQUES: 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.
What changed
FERM DIENSTENCHEQUES
NACE 96.910, Personal service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€214,356
2024 · -€771,970+€557,614
Equity
-€1.1m
2024 · -€886,212-€214,356
Cash
€2.5m
2024 · €3.4m-€946,919
Balance sheet total
€5.4m
2024 · €6.8m-€1.4m
Largest movements
Assets
- Cash -€946,919
down €946,919 (-27.8%), from €3.4m to €2.5m
mainly Trade debts (-€2.0m) and Net result for the year (-€214,356)
- Receivables within one year -€466,220
down €466,220 (-16.9%), from €2.8m to €2.3m
of which Trade receivables: -€1.1m
Equity and liabilities
- Trade debts -€2.0m
down €2.0m (-58.5%), from €3.4m to €1.4m
- Tax, wage and social debts +€889,407
up €889,407 (+22.0%), from €4.0m to €4.9m
of which Remuneration and social security: +€810,422
- Profit (loss) carried forward -€214,356
down €214,356 (-14.8%), from -€1.5m to -€1.7m
- Accrued charges and deferred income -€79,800
down €79,800 (-99.8%), from €80,000 to €200
Income statement
- Other operating income +€4.5m
up €4.5m (+17.0%), from €26.4m to €30.9m
- Staff costs +€3.9m
up €3.9m (+12.4%), from €31.5m to €35.4m
- Turnover +€1.3m
up €1.3m (+11.1%), from €11.8m to €13.1m
- Services and other goods +€1.3m
up €1.3m (+17.4%), from €7.3m to €8.6m
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.
Result 2024
-€771,970
Turnover
+€1.3m
Other operating income
+€4.5m
Services and other goods
-€1.3m
Staff costs
-€3.9m
Depreciation
-€31,771
Other operating charges
+€27,126
Financial income
+€25
Financial charges
-€1,594
Taxes
-€59,258
Result 2025
-€214,356
raises the resultlowers the result
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.
From operations
-€893,113
Investment
-€42,695
Financing
-€11,111
Cash 2024
€3.4m
From operations (derived)
-€893,113
Net result for the year
-€214,356
Depreciation
+€68,432
Receivables within one year
+€466,220
Deferred charges and accrued income
-€8,671
Trade debts
-€2.0m
Tax, wage and social debts
+€889,407
Accrued charges and deferred income
-€79,800
Investment (derived)
-€42,695
Investment in fixed assets (net)
-€42,695
Financing
-€11,111
Debts after one year
-€11,111
Cash 2025
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,788,608 | €5,358,402 | -€1.4m | -21.1% |
| Fixed assets | 21/28 | €437,212 | €411,474 | -€25,738 | -5.9% |
| Intangible fixed assets | 21 | €154,418 | €149,320 | -€5,099 | -3.3% |
| Tangible fixed assets | 22/27 | €232,793 | €208,404 | -€24,389 | -10.5% |
| Land and buildings | 22 | €232,793 | €205,354 | -€27,439 | -11.8% |
| Plant, machinery and equipment | 23 | €0 | €3,050 | +€3,050 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €50,000 | €53,750 | +€3,750 | +7.5% |
| Other financial fixed assets | 284/8 | €50,000 | €53,750 | +€3,750 | +7.5% |
| Amounts receivable and cash guarantees | 285/8 | €50,000 | €53,750 | +€3,750 | +7.5% |
| Current assets | 29/58 | €6,351,396 | €4,946,928 | -€1.4m | -22.1% |
| Amounts receivable within one year | 40/41 | €2,755,308 | €2,289,089 | -€466,220 | -16.9% |
| Trade receivables | 40 | €1,564,815 | €437,055 | -€1.1m | -72.1% |
| Other amounts receivable | 41 | €1,190,493 | €1,852,034 | +€661,540 | +55.6% |
| Cash at bank and in hand | 54/58 | €3,403,190 | €2,456,271 | -€946,919 | -27.8% |
| Deferred charges and accrued income | 490/1 | €192,898 | €201,569 | +€8,671 | +4.5% |
| Total equity and liabilities | 10/49 | €6,788,608 | €5,358,402 | -€1.4m | -21.1% |
| Equity | 10/15 | -€886,212 | -€1,100,568 | -€214,356 | -24.2% |
| Contributions | 10/11 | €20,075 | €20,075 | = | 0.0% |
| Reserves | 13 | €544,665 | €544,665 | = | 0.0% |
| Tax-exempt reserves | 132 | €544,665 | €544,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,450,952 | -€1,665,308 | -€214,356 | -14.8% |
| Amounts payable | 17/49 | €7,674,820 | €6,458,971 | -€1.2m | -15.8% |
| Amounts payable after more than one year | 17 | €94,444 | €83,333 | -€11,111 | -11.8% |
| Financial debts | 170/4 | €94,444 | €83,333 | -€11,111 | -11.8% |
| Credit institutions | 173 | €94,444 | €83,333 | -€11,111 | -11.8% |
| Amounts payable within one year | 42/48 | €7,500,376 | €6,375,438 | -€1.1m | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €11,111 | €11,111 | = | 0.0% |
| Trade debts | 44 | €3,441,448 | €1,427,103 | -€2.0m | -58.5% |
| Suppliers | 440/4 | €3,441,448 | €1,427,103 | -€2.0m | -58.5% |
| Taxes, remuneration and social security | 45 | €4,047,817 | €4,937,224 | +€889,407 | +22.0% |
| Taxes | 450/3 | €57,254 | €136,239 | +€78,985 | +138% |
| Remuneration and social security | 454/9 | €3,990,563 | €4,800,985 | +€810,422 | +20.3% |
| Accrued charges and deferred income | 492/3 | €80,000 | €200 | -€79,800 | -99.8% |
| Operating income | 70/76A | €38,209,558 | €44,016,151 | +€5.8m | +15.2% |
| Turnover | 70 | €11,798,512 | €13,102,334 | +€1.3m | +11.1% |
| Other operating income | 74 | €26,411,046 | €30,913,816 | +€4.5m | +17.0% |
| Operating charges | 60/66A | €38,978,211 | €44,166,364 | +€5.2m | +13.3% |
| Services and other goods | 61 | €7,345,250 | €8,626,991 | +€1.3m | +17.4% |
| Remuneration, social security and pensions | 62 | €31,547,850 | €35,449,616 | +€3.9m | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,661 | €68,432 | +€31,771 | +86.7% |
| Other operating charges | 640/8 | €48,450 | €21,324 | -€27,126 | -56.0% |
| Operating profit (loss) | 9901 | -€768,654 | -€150,213 | +€618,440 | +80.5% |
| Financial income | 75/76B | €2 | €26 | +€25 | +1,564% |
| Recurring financial income | 75 | €2 | €26 | +€25 | +1,564% |
| Other financial income | 752/9 | €2 | €26 | +€25 | +1,564% |
| Financial charges | 65/66B | €3,318 | €4,911 | +€1,594 | +48.0% |
| Recurring financial charges | 65 | €3,318 | €4,911 | +€1,594 | +48.0% |
| Debt charges | 650 | €1,638 | €1,475 | -€163 | -10.0% |
| Other financial charges | 652/9 | €1,680 | €3,437 | +€1,757 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€771,970 | -€155,098 | +€616,872 | +79.9% |
| Income taxes | 67/77 | - | €59,258 | +€59,258 | |
| Taxes | 670/3 | - | €59,258 | +€59,258 | |
| Profit (loss) for the period | 9904 | -€771,970 | -€214,356 | +€557,614 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€771,970 | -€214,356 | +€557,614 | +72.2% |
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 15 October 2026 via checked.be.