DIY STORE: 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 STORE
Largest movements
- Receivables within one year -€5,859
down €5,859 (-96.2%), from €6,089 to €231
of which Other amounts receivable: -€6,089
- Tangible fixed assets -€4,501
down €4,501 (-23.9%), from €18,858 to €14,357
of which Plant, machinery and equipment: -€2,600
- Financial fixed assets +€3,750
new in 2025: €3,750
- Cash -€2,409
down €2,409 (-85.0%), from €2,832 to €424
mainly Debts after one year (-€9,593) and Investment in fixed assets (net) (-€6,098)
- Stocks and contracts +€1,282
new in 2025: €1,282
- Debts after one year -€9,593
down €9,593 (-29.9%), from €32,083 to €22,490
- Tax, wage and social debts +€2,346
new in 2025: €2,346
- Profit (loss) carried forward -€2,188
down €2,188 (-11.1%), from -€19,679 to -€21,868
- Other debts +€842
new in 2025: €842
- Current portion of long-term debt +€493
up €493 (+5.1%), from €9,743 to €10,236
- Gross operating margin +€25,582
up €25,582, from -€18,905 to €6,677
- Depreciation +€6,848
new in 2025: €6,848
- Financial charges +€1,181
up €1,181 (+152.4%), from €775 to €1,956
of which Financial charges: +€903
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 | €27,780 | €20,043 | -€7,736 | -27.8% |
| Fixed assets | 21/28 | €18,858 | €18,107 | -€751 | -4.0% |
| Tangible fixed assets | 22/27 | €18,858 | €14,357 | -€4,501 | -23.9% |
| Plant, machinery and equipment | 23 | €7,252 | €4,652 | -€2,600 | -35.9% |
| Furniture and vehicles | 24 | €11,606 | €9,705 | -€1,901 | -16.4% |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €8,922 | €1,937 | -€6,985 | -78.3% |
| Stocks and contracts in progress | 3 | - | €1,282 | +€1,282 | |
| Stocks | 30/36 | - | €1,282 | +€1,282 | |
| Amounts receivable within one year | 40/41 | €6,089 | €231 | -€5,859 | -96.2% |
| Trade receivables | 40 | - | €231 | +€231 | |
| Other amounts receivable | 41 | €6,089 | - | -€6,089 | |
| Cash at bank and in hand | 54/58 | €2,832 | €424 | -€2,409 | -85.0% |
| Total equity and liabilities | 10/49 | €27,780 | €20,043 | -€7,736 | -27.8% |
| Equity | 10/15 | -€19,679 | -€21,868 | -€2,188 | -11.1% |
| Profit (loss) carried forward | 14 | -€19,679 | -€21,868 | -€2,188 | -11.1% |
| Amounts payable | 17/49 | €47,459 | €41,911 | -€5,548 | -11.7% |
| Amounts payable after more than one year | 17 | €32,083 | €22,490 | -€9,593 | -29.9% |
| Financial debts | 170/4 | €32,083 | €22,490 | -€9,593 | -29.9% |
| Amounts payable within one year | 42/48 | €15,376 | €19,421 | +€4,045 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €9,743 | €10,236 | +€493 | +5.1% |
| Trade debts | 44 | €5,632 | €5,997 | +€365 | +6.5% |
| Suppliers | 440/4 | €5,632 | €5,997 | +€365 | +6.5% |
| Taxes, remuneration and social security | 45 | - | €2,346 | +€2,346 | |
| Taxes | 450/3 | - | €2,346 | +€2,346 | |
| Other amounts payable | 47/48 | - | €842 | +€842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,848 | +€6,848 | |
| Other operating charges | 640/8 | - | €61 | +€61 | |
| Gross operating margin | 9900 | -€18,905 | €6,677 | +€25,582 | |
| Operating profit (loss) | 9901 | -€18,905 | -€232 | +€18,672 | +98.8% |
| Financial charges | 65/66B | €775 | €1,956 | +€1,181 | +152.4% |
| Recurring financial charges | 65 | €775 | €1,678 | +€903 | +116.6% |
| Non-recurring financial charges | 66B | - | €278 | +€278 | |
| Profit (loss) for the period before taxes | 9903 | -€19,679 | -€2,188 | +€17,491 | +88.9% |
| Profit (loss) for the period | 9904 | -€19,679 | -€2,188 | +€17,491 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,679 | -€2,188 | +€17,491 | +88.9% |
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 10 October 2026 via checked.be.