DIY4Dis: 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.
DIY4Dis
Largest movements
- Cash +€318,600
up €318,600 (+82.0%), from €388,761 to €707,361
mainly Trade debts (+€135,425) and Net result for the year (+€133,404)
- Stocks and contracts +€98,051
up €98,051 (+9.7%), from €1.0m to €1.1m
- Receivables within one year -€89,778
down €89,778 (-57.5%), from €156,235 to €66,457
of which Trade receivables: -€117,260
- Tangible fixed assets -€29,262
down €29,262 (-20.7%), from €141,182 to €111,920
of which Plant, machinery and equipment: -€15,921
- Trade debts +€135,425
up €135,425 (+113%), from €119,709 to €255,134
- Profit (loss) carried forward +€133,404
up €133,404 (+10.5%), from €1.3m to €1.4m
- Tax, wage and social debts +€42,011
up €42,011 (+41.1%), from €102,108 to €144,119
of which Remuneration and social security: +€44,098
- Debts after one year -€21,554
down €21,554 (-33.4%), from €64,590 to €43,036
- Write-downs -€84,033
new in 2025: -€84,033
- Staff costs +€47,107
up €47,107 (+11.7%), from €403,016 to €450,123
- Financial charges +€31,097
up €31,097 (+674%), from €4,615 to €35,712
- Gross operating margin -€28,819
down €28,819 (-4.2%), from €686,600 to €657,780
- Other operating charges +€26,637
up €26,637 (+306%), from €8,711 to €35,348
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 | €1,712,774 | €2,013,479 | +€300,705 | +17.6% |
| Fixed assets | 21/28 | €141,826 | €111,920 | -€29,906 | -21.1% |
| Tangible fixed assets | 22/27 | €141,182 | €111,920 | -€29,262 | -20.7% |
| Plant, machinery and equipment | 23 | €43,905 | €27,983 | -€15,921 | -36.3% |
| Furniture and vehicles | 24 | €23,389 | €16,942 | -€6,447 | -27.6% |
| Leasing and similar rights | 25 | €73,888 | €66,995 | -€6,893 | -9.3% |
| Financial fixed assets | 28 | €644 | - | -€644 | |
| Current assets | 29/58 | €1,570,949 | €1,901,559 | +€330,610 | +21.0% |
| Stocks and contracts in progress | 3 | €1,013,446 | €1,111,497 | +€98,051 | +9.7% |
| Stocks | 30/36 | €1,013,446 | €1,111,497 | +€98,051 | +9.7% |
| Amounts receivable within one year | 40/41 | €156,235 | €66,457 | -€89,778 | -57.5% |
| Trade receivables | 40 | €135,671 | €18,411 | -€117,260 | -86.4% |
| Other amounts receivable | 41 | €20,565 | €48,046 | +€27,481 | +134% |
| Cash at bank and in hand | 54/58 | €388,761 | €707,361 | +€318,600 | +82.0% |
| Deferred charges and accrued income | 490/1 | €12,507 | €16,244 | +€3,737 | +29.9% |
| Total equity and liabilities | 10/49 | €1,712,774 | €2,013,479 | +€300,705 | +17.6% |
| Equity | 10/15 | €1,401,370 | €1,534,774 | +€133,404 | +9.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,271,370 | €1,404,774 | +€133,404 | +10.5% |
| Amounts payable | 17/49 | €311,404 | €478,705 | +€167,300 | +53.7% |
| Amounts payable after more than one year | 17 | €64,590 | €43,036 | -€21,554 | -33.4% |
| Financial debts | 170/4 | €64,590 | €43,036 | -€21,554 | -33.4% |
| Amounts payable within one year | 42/48 | €246,815 | €435,231 | +€188,416 | +76.3% |
| Current portion of amounts payable after more than one year | 42 | €22,576 | €20,453 | -€2,123 | -9.4% |
| Trade debts | 44 | €119,709 | €255,134 | +€135,425 | +113% |
| Suppliers | 440/4 | €119,709 | €255,134 | +€135,425 | +113% |
| Advances received on contracts in progress | 46 | - | €15,388 | +€15,388 | |
| Taxes, remuneration and social security | 45 | €102,108 | €144,119 | +€42,011 | +41.1% |
| Taxes | 450/3 | €27,609 | €25,522 | -€2,088 | -7.6% |
| Remuneration and social security | 454/9 | €74,499 | €118,597 | +€44,098 | +59.2% |
| Other amounts payable | 47/48 | €2,422 | €138 | -€2,284 | -94.3% |
| Accrued charges and deferred income | 492/3 | - | €438 | +€438 | |
| Non-recurring operating income | 76A | €31,900 | - | -€31,900 | |
| Remuneration, social security and pensions | 62 | €403,016 | €450,123 | +€47,107 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,918 | €36,625 | -€12,293 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€84,033 | -€84,033 | |
| Other operating charges | 640/8 | €8,711 | €35,348 | +€26,637 | +306% |
| Non-recurring operating charges | 66A | €8,035 | €6,115 | -€1,920 | -23.9% |
| Gross operating margin | 9900 | €686,600 | €657,780 | -€28,819 | -4.2% |
| Operating profit (loss) | 9901 | €217,920 | €213,602 | -€4,318 | -2.0% |
| Financial income | 75/76B | €183 | €15,749 | +€15,566 | +8,504% |
| Recurring financial income | 75 | €183 | €15,749 | +€15,566 | +8,504% |
| Financial charges | 65/66B | €4,615 | €35,712 | +€31,097 | +674% |
| Recurring financial charges | 65 | €4,615 | €35,712 | +€31,097 | +674% |
| Profit (loss) for the period before taxes | 9903 | €213,487 | €193,639 | -€19,849 | -9.3% |
| Income taxes | 67/77 | €48,770 | €60,235 | +€11,464 | +23.5% |
| Profit (loss) for the period | 9904 | €164,717 | €133,404 | -€31,313 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,717 | €133,404 | -€31,313 | -19.0% |
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 24 October 2026 via checked.be.