Coram DIY: 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
Coram DIY
NACE 46.831, Wholesale of construction materials, general range
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€219,628
2023 · €313,202-€93,574
Equity
€6.2m
2023 · €5.9m+€219,628
Cash
€3.4m
2023 · €2.0m+€1.4m
Balance sheet total
€11.4m
2023 · €11.8m-€346,659
Largest movements
Assets
- Financial fixed assets -€2.3m
down €2.3m (-36.3%), from €6.4m to €4.1m
- Cash +€1.4m
up €1.4m (+72.4%), from €2.0m to €3.4m
mainly Investment in fixed assets (net) (+€2.3m) and Trade debts (+€308,161)
- Receivables within one year +€576,389
up €576,389 (+17.1%), from €3.4m to €3.9m
of which Trade receivables: +€1.0m
Equity and liabilities
- Other debts -€1.0m
down €1.0m (-23.1%), from €4.4m to €3.4m
- Trade debts +€308,161
up €308,161 (+861%), from €35,795 to €343,955
- Profit (loss) carried forward +€208,646
up €208,646 (+7.9%), from €2.7m to €2.9m
Income statement
- Turnover -€12.8m
no longer reported in 2024 (was €12.8m)
- Goods and materials -€9.1m
no longer reported in 2024 (was €9.1m)
- Services and other goods -€2.6m
no longer reported in 2024 (was €2.6m)
- Gross operating margin +€949,582
new in 2024: €949,582
From the 2023 result to the 2024 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 2023
€313,202
Turnover
-€12.8m
Other operating income
-€6,854
Goods and materials
+€9.1m
Services and other goods
+€2.6m
Staff costs
-€109,193
Write-downs
+€5,431
Other operating charges
+€105,394
Other operating items
+€949,582
Financial income
-€82,024
Financial charges
+€5,078
Taxes
+€57,375
Result 2024
€219,628
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€923,048
Investment
+€2.3m
Financing
€0
Cash 2023
€2.0m
From operations (derived)
-€923,048
Net result for the year
+€219,628
Receivables within one year
-€576,389
Trade debts
+€308,161
Tax, wage and social debts
+€90,853
Advances received
-€2,179
Other debts
-€1.0m
Accrued charges and deferred income
+€49,685
Investment (derived)
+€2.3m
Investment in fixed assets (net)
+€2.3m
Cash 2024
€3.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,759,438 | €11,412,779 | -€346,659 | -2.9% |
| Fixed assets | 21/28 | €6,433,506 | €4,095,633 | -€2.3m | -36.3% |
| Financial fixed assets | 28 | €6,433,506 | €4,095,633 | -€2.3m | -36.3% |
| Affiliated companies | 280/1 | €6,433,506 | - | -€6.4m | |
| Amounts receivable | 281 | €6,433,506 | - | -€6.4m | |
| Current assets | 29/58 | €5,325,932 | €7,317,146 | +€2.0m | +37.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,371,861 | €3,948,250 | +€576,389 | +17.1% |
| Trade receivables | 40 | €2,815,400 | €3,826,249 | +€1.0m | +35.9% |
| Other amounts receivable | 41 | €556,461 | €122,001 | -€434,460 | -78.1% |
| Cash at bank and in hand | 54/58 | €1,954,071 | €3,368,897 | +€1.4m | +72.4% |
| Total equity and liabilities | 10/49 | €11,759,438 | €11,412,779 | -€346,659 | -2.9% |
| Equity | 10/15 | €5,937,518 | €6,157,145 | +€219,628 | +3.7% |
| Contributions | 10/11 | €3,084,078 | €3,084,078 | = | 0.0% |
| Capital | 10 | €3,084,078 | €3,084,078 | = | 0.0% |
| Issued capital | 100 | €3,084,078 | €3,084,078 | = | 0.0% |
| Reserves | 13 | €197,261 | €208,242 | +€10,981 | +5.6% |
| Non-distributable reserves | 130/1 | €197,261 | €208,242 | +€10,981 | +5.6% |
| Legal reserve | 130 | €197,261 | €208,242 | +€10,981 | +5.6% |
| Profit (loss) carried forward | 14 | €2,656,180 | €2,864,826 | +€208,646 | +7.9% |
| Amounts payable | 17/49 | €5,821,920 | €5,255,634 | -€566,287 | -9.7% |
| Amounts payable within one year | 42/48 | €4,677,228 | €4,061,256 | -€615,972 | -13.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €35,795 | €343,955 | +€308,161 | +861% |
| Suppliers | 440/4 | €35,795 | €343,955 | +€308,161 | +861% |
| Advances received on contracts in progress | 46 | €2,179 | €0 | -€2,179 | -100% |
| Taxes, remuneration and social security | 45 | €245,868 | €336,721 | +€90,853 | +37.0% |
| Taxes | 450/3 | €139,094 | €241,767 | +€102,672 | +73.8% |
| Remuneration and social security | 454/9 | €106,774 | €94,954 | -€11,820 | -11.1% |
| Other amounts payable | 47/48 | €4,393,386 | €3,380,580 | -€1.0m | -23.1% |
| Accrued charges and deferred income | 492/3 | €1,144,692 | €1,194,377 | +€49,685 | +4.3% |
| Operating income | 70/76A | €12,801,096 | - | -€12.8m | |
| Turnover | 70 | €12,794,242 | - | -€12.8m | |
| Other operating income | 74 | €6,854 | - | -€6,854 | |
| Operating charges | 60/66A | €12,691,096 | - | -€12.7m | |
| Goods for resale, raw materials and consumables | 60 | €9,131,182 | - | -€9.1m | |
| Purchases | 600/8 | €9,131,182 | - | -€9.1m | |
| Services and other goods | 61 | €2,644,697 | - | -€2.6m | |
| Remuneration, social security and pensions | 62 | €742,970 | €852,163 | +€109,193 | +14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€5,431 | -€5,431 | |
| Other operating charges | 640/8 | €172,246 | €66,852 | -€105,394 | -61.2% |
| Gross operating margin | 9900 | - | €949,582 | +€949,582 | |
| Operating profit (loss) | 9901 | €110,000 | €35,998 | -€74,002 | -67.3% |
| Financial income | 75/76B | €382,990 | €300,966 | -€82,024 | -21.4% |
| Recurring financial income | 75 | €382,990 | €300,966 | -€82,024 | -21.4% |
| Income from financial fixed assets | 750 | €375,211 | - | -€375,211 | |
| Income from current assets | 751 | €7,502 | - | -€7,502 | |
| Other financial income | 752/9 | €277 | - | -€277 | |
| Financial charges | 65/66B | €19,742 | €14,664 | -€5,078 | -25.7% |
| Recurring financial charges | 65 | €19,742 | €14,664 | -€5,078 | -25.7% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €19,742 | - | -€19,742 | |
| Profit (loss) for the period before taxes | 9903 | €473,249 | €322,300 | -€150,949 | -31.9% |
| Income taxes | 67/77 | €160,047 | €102,672 | -€57,375 | -35.8% |
| Taxes | 670/3 | €160,047 | - | -€160,047 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €313,202 | €219,628 | -€93,574 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €313,202 | €219,628 | -€93,574 | -29.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.