Di-Art: what changed
What changed
Di-Art
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
-€10,089
2024 · -€3,552-€6,538
Equity
€47,261
2024 · €57,351-€10,089
Cash
€962
2024 · €330+€632
Balance sheet total
€431,281
2024 · €424,926+€6,355
Largest movements
Assets
- Receivables within one year +€9,778
up €9,778 (+9.2%), from €106,391 to €116,168
of which Trade receivables: +€8,989
Equity and liabilities
- Profit (loss) carried forward -€10,089
down €10,089 (-24.1%), from -€41,917 to -€52,006
- Trade debts +€8,089
up €8,089 (+114%), from €7,111 to €15,200
- Current portion of long-term debt +€6,531
up €6,531 (+452%), from €1,445 to €7,975
Income statement
- Gross operating margin -€7,410
down €7,410 (-1,604%), from -€462 to -€7,872
- Turnover -€5,546
down €5,546 (-40.1%), from €13,839 to €8,294
- Purchases and services -€3,237
down €3,237 (-16.7%), from €19,403 to €16,166
- Other operating charges -€317
down €317 (-68.0%), from €467 to €150
- Financial charges -€283
down €283 (-30.5%), from €926 to €644
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,552
Gross operating margin
-€7,410
Depreciation
+€107
Other operating charges
+€317
Financial income
+€20
Financial charges
+€283
Taxes
+€146
Result 2025
-€10,089
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,924
Investment
€0
Financing
+€6,556
Cash 2024
€330
From operations (derived)
-€5,924
Net result for the year
-€10,089
Depreciation
+€860
Stocks and contracts
+€1,568
Receivables within one year
-€9,778
Deferred charges and accrued income
+€1,627
Trade debts
+€8,089
Tax, wage and social debts
+€1,800
Financing
+€6,556
Current portion of long-term debt
+€6,531
Short-term financial debts
+€25
Cash 2025
€962
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,926 | €431,281 | +€6,355 | +1.5% |
| Fixed assets | 21/28 | €307,638 | €306,779 | -€860 | -0.3% |
| Tangible fixed assets | 22/27 | €2,638 | €1,779 | -€860 | -32.6% |
| Land and buildings | 22 | €1,910 | €1,551 | -€359 | -18.8% |
| Plant, machinery and equipment | 23 | €455 | €227 | -€227 | -50.0% |
| Furniture and vehicles | 24 | €273 | - | -€273 | |
| Financial fixed assets | 28 | €305,000 | €305,000 | = | 0.0% |
| Current assets | 29/58 | €117,287 | €124,502 | +€7,215 | +6.2% |
| Stocks and contracts in progress | 3 | €8,940 | €7,372 | -€1,568 | -17.5% |
| Stocks | 30/36 | €8,940 | €7,372 | -€1,568 | -17.5% |
| Amounts receivable within one year | 40/41 | €106,391 | €116,168 | +€9,778 | +9.2% |
| Trade receivables | 40 | €104,243 | €113,232 | +€8,989 | +8.6% |
| Other amounts receivable | 41 | €2,147 | €2,936 | +€789 | +36.7% |
| Cash at bank and in hand | 54/58 | €330 | €962 | +€632 | +192% |
| Deferred charges and accrued income | 490/1 | €1,627 | - | -€1,627 | |
| Total equity and liabilities | 10/49 | €424,926 | €431,281 | +€6,355 | +1.5% |
| Equity | 10/15 | €57,351 | €47,261 | -€10,089 | -17.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,868 | €86,868 | = | 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% |
| Distributable reserves | 133 | €85,008 | €85,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,917 | -€52,006 | -€10,089 | -24.1% |
| Amounts payable | 17/49 | €367,575 | €384,019 | +€16,444 | +4.5% |
| Amounts payable after more than one year | 17 | €305,000 | €305,000 | = | 0.0% |
| Financial debts | 170/4 | €305,000 | €305,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,575 | €79,019 | +€16,444 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €1,445 | €7,975 | +€6,531 | +452% |
| Financial debts | 43 | €7 | €32 | +€25 | +343% |
| Credit institutions | 430/8 | €7 | €32 | +€25 | +343% |
| Trade debts | 44 | €7,111 | €15,200 | +€8,089 | +114% |
| Suppliers | 440/4 | €7,111 | €15,200 | +€8,089 | +114% |
| Taxes, remuneration and social security | 45 | €12,997 | €14,797 | +€1,800 | +13.8% |
| Taxes | 450/3 | €1,169 | €1,169 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | €11,828 | €13,628 | +€1,800 | +15.2% |
| Other amounts payable | 47/48 | €41,015 | €41,015 | = | 0.0% |
| Turnover | 70 | €13,839 | €8,294 | -€5,546 | -40.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,403 | €16,166 | -€3,237 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €860 | -€107 | -11.0% |
| Other operating charges | 640/8 | €467 | €150 | -€317 | -68.0% |
| Gross operating margin | 9900 | -€462 | -€7,872 | -€7,410 | -1,604% |
| Operating profit (loss) | 9901 | -€1,895 | -€8,882 | -€6,987 | -369% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €926 | €644 | -€283 | -30.5% |
| Recurring financial charges | 65 | €926 | €644 | -€283 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,821 | -€9,505 | -€6,684 | -237% |
| Income taxes | 67/77 | €731 | €584 | -€146 | -20.0% |
| Profit (loss) for the period | 9904 | -€3,552 | -€10,089 | -€6,538 | -184% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,552 | -€10,089 | -€6,538 | -184% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.