DIY STEPHANIE: 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 STEPHANIE
Largest movements
- Tangible fixed assets -€292,569
no longer reported in 2025 (was €292,569)
of which Other tangible fixed assets: -€291,099
- Cash +€255,229
up €255,229 (+844%), from €30,238 to €285,466
mainly Net result for the year (+€317,793) and Investment in fixed assets (net) (+€292,569)
- Stocks and contracts -€243,303
no longer reported in 2025 (was €243,303)
- Deferred charges and accrued income -€33,965
down €33,965 (-76.7%), from €44,264 to €10,299
- Profit (loss) carried forward +€317,793
up €317,793 (+160%), from €198,681 to €516,474
- Other debts -€240,596
down €240,596 (-32.2%), from €747,651 to €507,056
- Debts after one year -€204,814
down €204,814 (-31.8%), from €643,437 to €438,623
- Trade debts -€170,566
down €170,566 (-82.5%), from €206,850 to €36,284
- Accrued charges and deferred income -€24,363
down €24,363 (-99.8%), from €24,407 to €43
- Gross operating margin +€264,618
up €264,618 (+71.7%), from €369,124 to €633,743
- Taxes +€72,745
up €72,745 (+190%), from €38,223 to €110,968
- Depreciation -€29,421
no longer reported in 2025 (was €29,421)
- Staff costs +€12,722
up €12,722 (+9.0%), from €141,819 to €154,541
- Financial charges +€8,400
up €8,400 (+23.5%), from €35,710 to €44,110
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 | €2,329,095 | €2,005,409 | -€323,686 | -13.9% |
| Fixed assets | 21/28 | €1,992,569 | €1,700,000 | -€292,569 | -14.7% |
| Tangible fixed assets | 22/27 | €292,569 | - | -€292,569 | |
| Plant, machinery and equipment | 23 | €1,305 | - | -€1,305 | |
| Furniture and vehicles | 24 | €165 | - | -€165 | |
| Other tangible fixed assets | 26 | €291,099 | - | -€291,099 | |
| Financial fixed assets | 28 | €1,700,000 | €1,700,000 | = | 0.0% |
| Current assets | 29/58 | €336,526 | €305,409 | -€31,117 | -9.2% |
| Stocks and contracts in progress | 3 | €243,303 | - | -€243,303 | |
| Stocks | 30/36 | €243,303 | - | -€243,303 | |
| Amounts receivable within one year | 40/41 | €18,721 | €9,644 | -€9,078 | -48.5% |
| Trade receivables | 40 | €18,721 | €7,049 | -€11,672 | -62.3% |
| Other amounts receivable | 41 | - | €2,595 | +€2,595 | |
| Cash at bank and in hand | 54/58 | €30,238 | €285,466 | +€255,229 | +844% |
| Deferred charges and accrued income | 490/1 | €44,264 | €10,299 | -€33,965 | -76.7% |
| Total equity and liabilities | 10/49 | €2,329,095 | €2,005,409 | -€323,686 | -13.9% |
| Equity | 10/15 | €298,681 | €616,474 | +€317,793 | +106% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,681 | €516,474 | +€317,793 | +160% |
| Amounts payable | 17/49 | €2,030,414 | €1,388,935 | -€641,480 | -31.6% |
| Amounts payable after more than one year | 17 | €643,437 | €438,623 | -€204,814 | -31.8% |
| Financial debts | 170/4 | €643,437 | €438,623 | -€204,814 | -31.8% |
| Amounts payable within one year | 42/48 | €1,362,571 | €950,269 | -€412,302 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €205,395 | €211,095 | +€5,699 | +2.8% |
| Financial debts | 43 | €170,000 | €170,000 | = | 0.0% |
| Credit institutions | 430/8 | €170,000 | €170,000 | = | 0.0% |
| Trade debts | 44 | €206,850 | €36,284 | -€170,566 | -82.5% |
| Suppliers | 440/4 | €206,850 | €36,284 | -€170,566 | -82.5% |
| Taxes, remuneration and social security | 45 | €32,674 | €25,834 | -€6,840 | -20.9% |
| Taxes | 450/3 | €19,145 | €23,968 | +€4,823 | +25.2% |
| Remuneration and social security | 454/9 | €13,529 | €1,866 | -€11,663 | -86.2% |
| Other amounts payable | 47/48 | €747,651 | €507,056 | -€240,596 | -32.2% |
| Accrued charges and deferred income | 492/3 | €24,407 | €43 | -€24,363 | -99.8% |
| Remuneration, social security and pensions | 62 | €141,819 | €154,541 | +€12,722 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,421 | - | -€29,421 | |
| Other operating charges | 640/8 | €6,880 | €6,330 | -€550 | -8.0% |
| Gross operating margin | 9900 | €369,124 | €633,743 | +€264,618 | +71.7% |
| Operating profit (loss) | 9901 | €191,004 | €472,871 | +€281,867 | +148% |
| Financial charges | 65/66B | €35,710 | €44,110 | +€8,400 | +23.5% |
| Recurring financial charges | 65 | €35,710 | €44,110 | +€8,400 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €155,294 | €428,761 | +€273,467 | +176% |
| Income taxes | 67/77 | €38,223 | €110,968 | +€72,745 | +190% |
| Profit (loss) for the period | 9904 | €117,071 | €317,793 | +€200,722 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €117,071 | €317,793 | +€200,722 | +171% |
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 22 October 2026 via checked.be.