DIY Braine: what changed
What changed
DIY Braine
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€22,113
2024 · -€199,779+€221,892
Equity
€67,567
2024 · €45,454+€22,113
Cash
€36,236
2024 · €40,553-€4,317
Balance sheet total
€2.4m
2024 · €2.6m-€162,368
Largest movements
Assets
- Intangible fixed assets -€153,181
down €153,181 (-10.3%), from €1.5m to €1.3m
- Receivables within one year +€59,178
up €59,178 (+930%), from €6,365 to €65,543
- Deferred charges and accrued income -€54,737
down €54,737 (-57.9%), from €94,584 to €39,847
- Tangible fixed assets -€40,751
down €40,751 (-28.8%), from €141,577 to €100,827
of which Plant, machinery and equipment: -€20,405
- Stocks and contracts +€31,438
up €31,438 (+4.0%), from €790,636 to €822,074
Equity and liabilities
- Debts after one year -€231,585
down €231,585 (-27.4%), from €845,871 to €614,286
of which Financial debts: -€231,585
- Trade debts +€132,224
up €132,224 (+12.5%), from €1.1m to €1.2m
- Accrued charges and deferred income -€50,769
down €50,769 (-80.1%), from €63,376 to €12,607
- Current portion of long-term debt -€40,529
down €40,529 (-14.0%), from €289,076 to €248,546
Income statement
- Gross operating margin +€781,042
up €781,042 (+42,118%), from €1,854 to €782,897
- Staff costs +€385,324
up €385,324 (+338%), from €113,898 to €499,222
- Depreciation +€141,524
up €141,524 (+241%), from €58,755 to €200,279
- Financial charges +€32,184
up €32,184 (+118%), from €27,346 to €59,530
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
-€199,779
Gross operating margin
+€781,042
Staff costs
-€385,324
Depreciation
-€141,524
Other operating charges
-€904
Financial income
+€920
Financial charges
-€32,184
Taxes
-€134
Result 2025
€22,113
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
+€283,734
Investment
-€6,348
Financing
-€281,703
Cash 2024
€40,553
From operations (derived)
+€283,734
Net result for the year
+€22,113
Depreciation
+€200,279
Stocks and contracts
-€31,438
Receivables within one year
-€59,178
Deferred charges and accrued income
+€54,737
Trade debts
+€132,224
Tax, wage and social debts
+€15,767
Accrued charges and deferred income
-€50,769
Investment (derived)
-€6,348
Investment in fixed assets (net)
-€6,348
Financing
-€281,703
Debts after one year
-€231,585
Current portion of long-term debt
-€40,529
Short-term financial debts
-€9,589
Cash 2025
€36,236
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,567,016 | €2,404,648 | -€162,368 | -6.3% |
| Fixed assets | 21/28 | €1,634,879 | €1,440,948 | -€193,931 | -11.9% |
| Intangible fixed assets | 21 | €1,493,301 | €1,340,121 | -€153,181 | -10.3% |
| Tangible fixed assets | 22/27 | €141,577 | €100,827 | -€40,751 | -28.8% |
| Plant, machinery and equipment | 23 | €55,703 | €35,298 | -€20,405 | -36.6% |
| Furniture and vehicles | 24 | €19,939 | €11,498 | -€8,441 | -42.3% |
| Other tangible fixed assets | 26 | €65,935 | €54,031 | -€11,904 | -18.1% |
| Current assets | 29/58 | €932,138 | €963,701 | +€31,563 | +3.4% |
| Stocks and contracts in progress | 3 | €790,636 | €822,074 | +€31,438 | +4.0% |
| Stocks | 30/36 | €790,636 | €822,074 | +€31,438 | +4.0% |
| Amounts receivable within one year | 40/41 | €6,365 | €65,543 | +€59,178 | +930% |
| Trade receivables | 40 | €6,365 | €65,543 | +€59,178 | +930% |
| Cash at bank and in hand | 54/58 | €40,553 | €36,236 | -€4,317 | -10.6% |
| Deferred charges and accrued income | 490/1 | €94,584 | €39,847 | -€54,737 | -57.9% |
| Total equity and liabilities | 10/49 | €2,567,016 | €2,404,648 | -€162,368 | -6.3% |
| Equity | 10/15 | €45,454 | €67,567 | +€22,113 | +48.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,546 | -€32,433 | +€22,113 | +40.5% |
| Amounts payable | 17/49 | €2,521,563 | €2,337,082 | -€184,481 | -7.3% |
| Amounts payable after more than one year | 17 | €845,871 | €614,286 | -€231,585 | -27.4% |
| Financial debts | 170/4 | €654,798 | €423,213 | -€231,585 | -35.4% |
| Other amounts payable | 178/9 | €191,073 | €191,073 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,612,316 | €1,710,189 | +€97,873 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €289,076 | €248,546 | -€40,529 | -14.0% |
| Financial debts | 43 | €186,349 | €176,761 | -€9,589 | -5.1% |
| Credit institutions | 430/8 | €186,349 | €176,761 | -€9,589 | -5.1% |
| Trade debts | 44 | €1,061,608 | €1,193,831 | +€132,224 | +12.5% |
| Suppliers | 440/4 | €1,061,608 | €1,193,831 | +€132,224 | +12.5% |
| Taxes, remuneration and social security | 45 | €70,913 | €86,681 | +€15,767 | +22.2% |
| Taxes | 450/3 | €27,630 | €38,981 | +€11,351 | +41.1% |
| Remuneration and social security | 454/9 | €43,283 | €47,699 | +€4,416 | +10.2% |
| Other amounts payable | 47/48 | €4,370 | €4,370 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €63,376 | €12,607 | -€50,769 | -80.1% |
| Remuneration, social security and pensions | 62 | €113,898 | €499,222 | +€385,324 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,755 | €200,279 | +€141,524 | +241% |
| Other operating charges | 640/8 | €2,155 | €3,059 | +€904 | +41.9% |
| Gross operating margin | 9900 | €1,854 | €782,897 | +€781,042 | +42,118% |
| Operating profit (loss) | 9901 | -€172,954 | €80,337 | +€253,291 | |
| Financial income | 75/76B | €564 | €1,484 | +€920 | +163% |
| Recurring financial income | 75 | €564 | €1,484 | +€920 | +163% |
| Financial charges | 65/66B | €27,346 | €59,530 | +€32,184 | +118% |
| Recurring financial charges | 65 | €27,346 | €59,530 | +€32,184 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€199,736 | €22,291 | +€222,026 | |
| Income taxes | 67/77 | €44 | €178 | +€134 | +307% |
| Profit (loss) for the period | 9904 | -€199,779 | €22,113 | +€221,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€199,779 | €22,113 | +€221,892 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.