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.
DIY
Largest movements
- Receivables after one year +€81,949
new in 2025: €81,949
- Cash -€36,254
down €36,254 (-75.6%), from €47,948 to €11,694
mainly Receivables after one year (-€81,949) and Other debts (-€38,359)
- Financial fixed assets -€6,900
down €6,900 (-100%), from €6,900 to €0
- Tangible fixed assets +€2,977
up €2,977 (+71.4%), from €4,171 to €7,148
of which Furniture and vehicles: +€1,665
- Profit (loss) carried forward +€78,769
up €78,769, from €0 to €78,769
- Other debts -€38,359
down €38,359 (-98.8%), from €38,818 to €459
- Financial income +€68,364
up €68,364 (+899%), from €7,607 to €75,971
- Gross operating margin -€23,238
down €23,238 (-44.7%), from €51,976 to €28,738
- Taxes +€8,768
up €8,768 (+76.8%), from €11,424 to €20,193
- Depreciation +€1,726
up €1,726 (+305%), from €567 to €2,293
- Other operating charges +€794
up €794 (+389%), from €204 to €999
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 | €62,366 | €104,580 | +€42,215 | +67.7% |
| Fixed assets | 21/28 | €11,071 | €7,148 | -€3,923 | -35.4% |
| Tangible fixed assets | 22/27 | €4,171 | €7,148 | +€2,977 | +71.4% |
| Furniture and vehicles | 24 | €3,043 | €4,708 | +€1,665 | +54.7% |
| Other tangible fixed assets | 26 | €1,128 | €2,440 | +€1,313 | +116% |
| Financial fixed assets | 28 | €6,900 | €0 | -€6,900 | -100% |
| Current assets | 29/58 | €51,295 | €97,432 | +€46,137 | +89.9% |
| Amounts receivable after more than one year | 29 | - | €81,949 | +€81,949 | |
| Other amounts receivable | 291 | - | €81,949 | +€81,949 | |
| Amounts receivable within one year | 40/41 | €195 | €808 | +€612 | +314% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €195 | €808 | +€612 | +314% |
| Cash at bank and in hand | 54/58 | €47,948 | €11,694 | -€36,254 | -75.6% |
| Deferred charges and accrued income | 490/1 | €3,151 | €2,981 | -€170 | -5.4% |
| Total equity and liabilities | 10/49 | €62,366 | €104,580 | +€42,215 | +67.7% |
| Equity | 10/15 | €20,331 | €99,100 | +€78,769 | +387% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,331 | €16,331 | = | 0.0% |
| Distributable reserves | 133 | €16,331 | €16,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €78,769 | +€78,769 | |
| Amounts payable | 17/49 | €42,035 | €5,481 | -€36,555 | -87.0% |
| Amounts payable within one year | 42/48 | €42,035 | €4,862 | -€37,173 | -88.4% |
| Trade debts | 44 | €44 | €659 | +€616 | +1,415% |
| Suppliers | 440/4 | €44 | €659 | +€616 | +1,415% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,174 | €3,744 | +€570 | +18.0% |
| Taxes | 450/3 | €3,174 | €1,244 | -€1,930 | -60.8% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €38,818 | €459 | -€38,359 | -98.8% |
| Accrued charges and deferred income | 492/3 | - | €619 | +€619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €2,293 | +€1,726 | +305% |
| Other operating charges | 640/8 | €204 | €999 | +€794 | +389% |
| Gross operating margin | 9900 | €51,976 | €28,738 | -€23,238 | -44.7% |
| Operating profit (loss) | 9901 | €51,205 | €25,447 | -€25,758 | -50.3% |
| Financial income | 75/76B | €7,607 | €75,971 | +€68,364 | +899% |
| Recurring financial income | 75 | €7,607 | €75,971 | +€68,364 | +899% |
| Financial charges | 65/66B | €3,152 | €2,456 | -€695 | -22.1% |
| Recurring financial charges | 65 | €3,152 | €2,456 | -€695 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €55,661 | €98,962 | +€43,301 | +77.8% |
| Income taxes | 67/77 | €11,424 | €20,193 | +€8,768 | +76.8% |
| Profit (loss) for the period | 9904 | €44,236 | €78,769 | +€34,533 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,236 | €78,769 | +€34,533 | +78.1% |
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 20 October 2026 via checked.be.