HET DIENSTENKANTOOR: 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 DIENSTENKANTOOR
Largest movements
- Cash +€2,016
up €2,016 (+19.8%), from €10,197 to €12,213
mainly Other debts (+€15,443) and Trade debts (+€1,134)
- Tangible fixed assets +€1,061
new in 2025: €1,061
- Deferred charges and accrued income -€797
down €797 (-67.3%), from €1,185 to €387
- Other debts +€15,443
up €15,443 (+37.9%), from €40,797 to €56,240
- Profit (loss) carried forward -€13,778
down €13,778 (-23.8%), from -€57,832 to -€71,610
- Trade debts +€1,134
up €1,134 (+122%), from €926 to €2,060
- Tax, wage and social debts -€641
down €641 (-19.4%), from €3,313 to €2,671
- Gross operating margin -€4,040
down €4,040 (-47.5%), from -€8,501 to -€12,541
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 | €16,504 | €18,661 | +€2,158 | +13.1% |
| Fixed assets | 21/28 | €5,000 | €6,061 | +€1,061 | +21.2% |
| Tangible fixed assets | 22/27 | - | €1,061 | +€1,061 | |
| Plant, machinery and equipment | 23 | - | €1,061 | +€1,061 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €11,504 | €12,601 | +€1,097 | +9.5% |
| Amounts receivable within one year | 40/41 | €122 | €0 | -€122 | -100% |
| Trade receivables | 40 | €122 | €0 | -€122 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,197 | €12,213 | +€2,016 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,185 | €387 | -€797 | -67.3% |
| Total equity and liabilities | 10/49 | €16,504 | €18,661 | +€2,158 | +13.1% |
| Equity | 10/15 | -€28,532 | -€42,310 | -€13,778 | -48.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,100 | €23,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,832 | -€71,610 | -€13,778 | -23.8% |
| Amounts payable | 17/49 | €45,036 | €60,972 | +€15,936 | +35.4% |
| Amounts payable within one year | 42/48 | €45,036 | €60,972 | +€15,936 | +35.4% |
| Trade debts | 44 | €926 | €2,060 | +€1,134 | +122% |
| Suppliers | 440/4 | €926 | €2,060 | +€1,134 | +122% |
| Taxes, remuneration and social security | 45 | €3,313 | €2,671 | -€641 | -19.4% |
| Taxes | 450/3 | €3,313 | €2,671 | -€641 | -19.4% |
| Other amounts payable | 47/48 | €40,797 | €56,240 | +€15,443 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €123 | +€123 | |
| Other operating charges | 640/8 | €590 | €613 | +€22 | +3.8% |
| Gross operating margin | 9900 | -€8,501 | -€12,541 | -€4,040 | -47.5% |
| Operating profit (loss) | 9901 | -€9,091 | -€13,276 | -€4,185 | -46.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €70 | €142 | +€72 | +104% |
| Recurring financial charges | 65 | €70 | €142 | +€72 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€9,160 | -€13,419 | -€4,259 | -46.5% |
| Income taxes | 67/77 | €299 | €359 | +€60 | +20.0% |
| Profit (loss) for the period | 9904 | -€9,459 | -€13,778 | -€4,319 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,459 | -€13,778 | -€4,319 | -45.7% |
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 27 October 2026 via checked.be.