DIY PLAST: 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 PLAST
Largest movements
- Tangible fixed assets -€35,929
down €35,929 (-24.0%), from €149,681 to €113,753
of which Plant, machinery and equipment: -€28,881
- Cash -€7,852
down €7,852 (-14.8%), from €53,113 to €45,261
mainly Debts after one year (-€30,188) and Tax, wage and social debts (-€24,999)
- Stocks and contracts +€4,194
up €4,194 (+18.9%), from €22,188 to €26,382
- Debts after one year -€30,188
down €30,188 (-39.9%), from €75,632 to €45,444
- Tax, wage and social debts -€24,999
down €24,999 (-70.5%), from €35,451 to €10,452
of which Taxes: -€22,715
- Profit (loss) carried forward +€11,640
up €11,640 (+19.4%), from €59,952 to €71,592
- Trade debts +€9,821
up €9,821 (+54.2%), from €18,112 to €27,932
- Current portion of long-term debt -€3,557
down €3,557 (-10.7%), from €33,116 to €29,559
- Gross operating margin -€38,704
down €38,704 (-19.7%), from €196,702 to €157,998
- Taxes -€11,079
down €11,079 (-73.2%), from €15,139 to €4,061
- Depreciation +€6,147
up €6,147 (+17.5%), from €35,161 to €41,309
- Staff costs +€2,158
up €2,158 (+2.3%), from €94,104 to €96,261
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.
Cash bridge derived
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 | €289,214 | €251,075 | -€38,139 | -13.2% |
| Fixed assets | 21/28 | €149,681 | €113,753 | -€35,929 | -24.0% |
| Tangible fixed assets | 22/27 | €149,681 | €113,753 | -€35,929 | -24.0% |
| Plant, machinery and equipment | 23 | €118,716 | €89,835 | -€28,881 | -24.3% |
| Furniture and vehicles | 24 | €30,965 | €23,917 | -€7,048 | -22.8% |
| Current assets | 29/58 | €139,533 | €137,323 | -€2,210 | -1.6% |
| Stocks and contracts in progress | 3 | €22,188 | €26,382 | +€4,194 | +18.9% |
| Stocks | 30/36 | €22,188 | €26,382 | +€4,194 | +18.9% |
| Amounts receivable within one year | 40/41 | €64,232 | €65,679 | +€1,448 | +2.3% |
| Trade receivables | 40 | €57,655 | €52,558 | -€5,096 | -8.8% |
| Other amounts receivable | 41 | €6,577 | €13,121 | +€6,544 | +99.5% |
| Cash at bank and in hand | 54/58 | €53,113 | €45,261 | -€7,852 | -14.8% |
| Total equity and liabilities | 10/49 | €289,214 | €251,075 | -€38,139 | -13.2% |
| Equity | 10/15 | €74,952 | €86,592 | +€11,640 | +15.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,952 | €71,592 | +€11,640 | +19.4% |
| Amounts payable | 17/49 | €214,262 | €164,484 | -€49,779 | -23.2% |
| Amounts payable after more than one year | 17 | €75,632 | €45,444 | -€30,188 | -39.9% |
| Financial debts | 170/4 | €75,632 | €45,444 | -€30,188 | -39.9% |
| Amounts payable within one year | 42/48 | €137,775 | €119,040 | -€18,736 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €33,116 | €29,559 | -€3,557 | -10.7% |
| Trade debts | 44 | €18,112 | €27,932 | +€9,821 | +54.2% |
| Suppliers | 440/4 | €18,112 | €27,932 | +€9,821 | +54.2% |
| Taxes, remuneration and social security | 45 | €35,451 | €10,452 | -€24,999 | -70.5% |
| Taxes | 450/3 | €23,849 | €1,134 | -€22,715 | -95.2% |
| Remuneration and social security | 454/9 | €11,602 | €9,318 | -€2,284 | -19.7% |
| Other amounts payable | 47/48 | €51,097 | €51,097 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €855 | - | -€855 | |
| Remuneration, social security and pensions | 62 | €94,104 | €96,261 | +€2,158 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,161 | €41,309 | +€6,147 | +17.5% |
| Other operating charges | 640/8 | €647 | €791 | +€144 | +22.3% |
| Gross operating margin | 9900 | €196,702 | €157,998 | -€38,704 | -19.7% |
| Operating profit (loss) | 9901 | €66,790 | €19,637 | -€47,153 | -70.6% |
| Financial income | 75/76B | €63 | €179 | +€117 | +186.9% |
| Recurring financial income | 75 | €63 | €179 | +€117 | +186.9% |
| Financial charges | 65/66B | €5,964 | €4,116 | -€1,848 | -31.0% |
| Recurring financial charges | 65 | €5,790 | €4,116 | -€1,674 | -28.9% |
| Non-recurring financial charges | 66B | €174 | - | -€174 | |
| Profit (loss) for the period before taxes | 9903 | €60,889 | €15,701 | -€45,189 | -74.2% |
| Income taxes | 67/77 | €15,139 | €4,061 | -€11,079 | -73.2% |
| Profit (loss) for the period | 9904 | €45,750 | €11,640 | -€34,110 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,750 | €11,640 | -€34,110 | -74.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.