INDEPENDENCE PLUS DIENSTENCENTRUM: 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.
INDEPENDENCE PLUS DIENSTENCENTRUM
Largest movements
- Receivables within one year +€57,536
up €57,536 (+314%), from €18,333 to €75,869
of which Other amounts receivable: +€65,947
- Tangible fixed assets -€41,424
down €41,424 (-14.0%), from €295,653 to €254,229
of which Other tangible fixed assets: -€31,932
- Cash +€11,195
up €11,195 (+126%), from €8,905 to €20,100
mainly Net result for the year (+€53,678) and Depreciation (+€41,424)
- Deferred charges and accrued income +€4,763
up €4,763 (+181%), from €2,629 to €7,391
- Debts after one year -€30,305
down €30,305 (-14.6%), from €208,204 to €177,899
- Tax, wage and social debts +€23,393
up €23,393 (+171%), from €13,684 to €37,078
- Reserves +€19,292
up €19,292 (+33.9%), from €56,863 to €76,155
- Profit (loss) carried forward +€11,336
no longer reported in 2025 (was -€11,336)
- Short-term financial debts +€5,420
up €5,420 (+641%), from €846 to €6,266
- Gross operating margin +€35,996
up €35,996 (+32.6%), from €110,344 to €146,340
- Taxes +€23,355
up €23,355 (+310%), from €7,540 to €30,894
- Other operating charges +€11,726
up €11,726 (+266%), from €4,401 to €16,127
- Depreciation -€10,587
down €10,587 (-20.4%), from €52,011 to €41,424
- Financial income +€2,623
up €2,623 (+1,060%), from €247 to €2,871
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 | €325,519 | €357,589 | +€32,070 | +9.9% |
| Fixed assets | 21/28 | €295,653 | €254,229 | -€41,424 | -14.0% |
| Tangible fixed assets | 22/27 | €295,653 | €254,229 | -€41,424 | -14.0% |
| Land and buildings | 22 | €4,310 | €3,974 | -€336 | -7.8% |
| Furniture and vehicles | 24 | €40,250 | €31,095 | -€9,155 | -22.7% |
| Other tangible fixed assets | 26 | €251,092 | €219,160 | -€31,932 | -12.7% |
| Current assets | 29/58 | €29,867 | €103,360 | +€73,494 | +246% |
| Amounts receivable within one year | 40/41 | €18,333 | €75,869 | +€57,536 | +314% |
| Trade receivables | 40 | €10,832 | €2,420 | -€8,412 | -77.7% |
| Other amounts receivable | 41 | €7,502 | €73,449 | +€65,947 | +879% |
| Cash at bank and in hand | 54/58 | €8,905 | €20,100 | +€11,195 | +126% |
| Deferred charges and accrued income | 490/1 | €2,629 | €7,391 | +€4,763 | +181% |
| Total equity and liabilities | 10/49 | €325,519 | €357,589 | +€32,070 | +9.9% |
| Equity | 10/15 | €64,127 | €94,755 | +€30,628 | +47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,863 | €76,155 | +€19,292 | +33.9% |
| Distributable reserves | 133 | €56,863 | €76,155 | +€19,292 | +33.9% |
| Profit (loss) carried forward | 14 | -€11,336 | - | +€11,336 | |
| Amounts payable | 17/49 | €261,393 | €262,834 | +€1,442 | +0.6% |
| Amounts payable after more than one year | 17 | €208,204 | €177,899 | -€30,305 | -14.6% |
| Financial debts | 170/4 | €208,204 | €177,899 | -€30,305 | -14.6% |
| Amounts payable within one year | 42/48 | €53,182 | €82,935 | +€29,753 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €29,502 | €30,305 | +€803 | +2.7% |
| Financial debts | 43 | €846 | €6,266 | +€5,420 | +641% |
| Credit institutions | 430/8 | €846 | €6,266 | +€5,420 | +641% |
| Trade debts | 44 | €9,150 | €9,287 | +€137 | +1.5% |
| Suppliers | 440/4 | €9,150 | €9,287 | +€137 | +1.5% |
| Taxes, remuneration and social security | 45 | €13,684 | €37,078 | +€23,393 | +171% |
| Taxes | 450/3 | €13,684 | €37,078 | +€23,393 | +171% |
| Accrued charges and deferred income | 492/3 | €6 | €2,000 | +€1,994 | +31,646% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,011 | €41,424 | -€10,587 | -20.4% |
| Other operating charges | 640/8 | €4,401 | €16,127 | +€11,726 | +266% |
| Gross operating margin | 9900 | €110,344 | €146,340 | +€35,996 | +32.6% |
| Operating profit (loss) | 9901 | €53,932 | €88,790 | +€34,858 | +64.6% |
| Financial income | 75/76B | €247 | €2,871 | +€2,623 | +1,060% |
| Recurring financial income | 75 | €247 | €2,871 | +€2,623 | +1,060% |
| Financial charges | 65/66B | €5,958 | €7,088 | +€1,130 | +19.0% |
| Recurring financial charges | 65 | €5,958 | €7,088 | +€1,130 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €48,221 | €84,573 | +€36,352 | +75.4% |
| Income taxes | 67/77 | €7,540 | €30,894 | +€23,355 | +310% |
| Profit (loss) for the period | 9904 | €40,682 | €53,678 | +€12,997 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,682 | €53,678 | +€12,997 | +31.9% |
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 22 October 2026 via checked.be.