HET DIENSTENEILAND: 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.
HET DIENSTENEILAND
Largest movements
- Tangible fixed assets +€38,734
up €38,734 (+6790.6%), from €570 to €39,304
- Cash -€34,914
down €34,914 (-9.4%), from €369,891 to €334,977
mainly Investment in fixed assets (net) (-€39,499) and Other debts (-€39,324)
- Receivables within one year +€15,279
up €15,279 (+277.8%), from €5,500 to €20,779
of which Other amounts receivable: +€13,046
- Profit (loss) carried forward +€48,946
up €48,946 (+22.0%), from €222,878 to €271,825
- Other debts -€39,324
down €39,324 (-39.0%), from €100,942 to €61,618
- Tax, wage and social debts +€32,090
up €32,090 (+20.7%), from €155,065 to €187,155
of which Remuneration and social security: +€42,314
- Trade debts -€9,237
no longer reported in 2025 (was €9,237)
- Accrued charges and deferred income -€8,489
down €8,489 (-79.7%), from €10,648 to €2,159
- Staff costs +€34,398
up €34,398 (+2.4%), from €1.4m to €1.5m
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 | €519,230 | €543,217 | +€23,987 | +4.6% |
| Fixed assets | 21/28 | €45,570 | €84,304 | +€38,734 | +85.0% |
| Tangible fixed assets | 22/27 | €570 | €39,304 | +€38,734 | +6790.6% |
| Furniture and vehicles | 24 | €570 | €39,304 | +€38,734 | +6790.6% |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €473,660 | €458,912 | -€14,747 | -3.1% |
| Amounts receivable within one year | 40/41 | €5,500 | €20,779 | +€15,279 | +277.8% |
| Trade receivables | 40 | - | €2,233 | +€2,233 | |
| Other amounts receivable | 41 | €5,500 | €18,546 | +€13,046 | +237.2% |
| Cash at bank and in hand | 54/58 | €369,891 | €334,977 | -€34,914 | -9.4% |
| Deferred charges and accrued income | 490/1 | €98,269 | €103,157 | +€4,888 | +5.0% |
| Total equity and liabilities | 10/49 | €519,230 | €543,217 | +€23,987 | +4.6% |
| Equity | 10/15 | €243,338 | €292,285 | +€48,946 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,878 | €271,825 | +€48,946 | +22.0% |
| Amounts payable | 17/49 | €275,891 | €250,932 | -€24,960 | -9.0% |
| Amounts payable within one year | 42/48 | €265,243 | €248,773 | -€16,471 | -6.2% |
| Trade debts | 44 | €9,237 | - | -€9,237 | |
| Suppliers | 440/4 | €9,237 | - | -€9,237 | |
| Taxes, remuneration and social security | 45 | €155,065 | €187,155 | +€32,090 | +20.7% |
| Taxes | 450/3 | €35,370 | €25,146 | -€10,224 | -28.9% |
| Remuneration and social security | 454/9 | €119,694 | €162,009 | +€42,314 | +35.4% |
| Other amounts payable | 47/48 | €100,942 | €61,618 | -€39,324 | -39.0% |
| Accrued charges and deferred income | 492/3 | €10,648 | €2,159 | -€8,489 | -79.7% |
| Remuneration, social security and pensions | 62 | €1,436,019 | €1,470,417 | +€34,398 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €765 | -€79 | -9.4% |
| Other operating charges | 640/8 | €895 | €2,063 | +€1,168 | +130.6% |
| Gross operating margin | 9900 | €1,538,197 | €1,545,743 | +€7,546 | +0.5% |
| Operating profit (loss) | 9901 | €100,438 | €72,498 | -€27,940 | -27.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €5 | €867 | +€863 | +19177.3% |
| Recurring financial charges | 65 | €5 | €400 | +€395 | +8777.8% |
| Non-recurring financial charges | 66B | - | €468 | +€468 | |
| Profit (loss) for the period before taxes | 9903 | €100,434 | €71,635 | -€28,799 | -28.7% |
| Income taxes | 67/77 | €28,614 | €22,689 | -€5,925 | -20.7% |
| Profit (loss) for the period | 9904 | €71,820 | €48,946 | -€22,874 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,820 | €48,946 | -€22,874 | -31.8% |
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 10 October 2026 via checked.be.