DIYADENTAL: 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.
DIYADENTAL
Largest movements
- Tangible fixed assets +€126,601
up €126,601 (+358%), from €35,377 to €161,978
- Cash -€13,083
down €13,083 (-48.0%), from €27,255 to €14,172
mainly Investment in fixed assets (net) (-€159,867) and Trade debts (-€11,055)
- Receivables within one year -€8,965
down €8,965 (-53.6%), from €16,739 to €7,774
- Debts after one year +€78,134
up €78,134 (+3,351%), from €2,331 to €80,465
- Other debts +€12,425
new in 2024: €12,425
- Trade debts -€11,055
down €11,055 (-63.3%), from €17,452 to €6,397
- Current portion of long-term debt +€10,705
up €10,705 (+76.9%), from €13,915 to €24,620
- Profit (loss) carried forward +€9,687
up €9,687 (+21.8%), from €44,538 to €54,225
- Turnover +€175,548
new in 2024: €175,548
- Purchases and services +€106,195
new in 2024: €106,195
- Depreciation +€17,186
up €17,186 (+116%), from €14,784 to €31,971
- Gross operating margin +€7,283
up €7,283 (+11.7%), from €62,070 to €69,353
- Staff costs +€3,768
up €3,768 (+19.5%), from €19,306 to €23,074
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,237 | €187,699 | +€107,463 | +134% |
| Fixed assets | 21/28 | €35,377 | €163,274 | +€127,897 | +362% |
| Intangible fixed assets | 21 | - | €1,295 | +€1,295 | |
| Tangible fixed assets | 22/27 | €35,377 | €161,978 | +€126,601 | +358% |
| Plant, machinery and equipment | 23 | €3,697 | €64,676 | +€60,979 | +1,649% |
| Furniture and vehicles | 24 | €31,680 | €67,303 | +€35,623 | +112% |
| Assets under construction and advance payments | 27 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €44,860 | €24,425 | -€20,434 | -45.6% |
| Amounts receivable within one year | 40/41 | €16,739 | €7,774 | -€8,965 | -53.6% |
| Other amounts receivable | 41 | €16,739 | €7,774 | -€8,965 | -53.6% |
| Cash at bank and in hand | 54/58 | €27,255 | €14,172 | -€13,083 | -48.0% |
| Deferred charges and accrued income | 490/1 | €865 | €2,479 | +€1,614 | +187% |
| Total equity and liabilities | 10/49 | €80,237 | €187,699 | +€107,463 | +134% |
| Equity | 10/15 | €45,538 | €55,225 | +€9,687 | +21.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,538 | €54,225 | +€9,687 | +21.8% |
| Amounts payable | 17/49 | €34,699 | €132,474 | +€97,775 | +282% |
| Amounts payable after more than one year | 17 | €2,331 | €80,465 | +€78,134 | +3,351% |
| Financial debts | 170/4 | €2,331 | €80,465 | +€78,134 | +3,351% |
| Amounts payable within one year | 42/48 | €31,367 | €49,276 | +€17,909 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €13,915 | €24,620 | +€10,705 | +76.9% |
| Trade debts | 44 | €17,452 | €6,397 | -€11,055 | -63.3% |
| Suppliers | 440/4 | €17,452 | €6,397 | -€11,055 | -63.3% |
| Taxes, remuneration and social security | 45 | - | €5,835 | +€5,835 | |
| Taxes | 450/3 | - | €5,835 | +€5,835 | |
| Other amounts payable | 47/48 | - | €12,425 | +€12,425 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,733 | +€1,733 | +173% |
| Turnover | 70 | - | €175,548 | +€175,548 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €106,195 | +€106,195 | |
| Remuneration, social security and pensions | 62 | €19,306 | €23,074 | +€3,768 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,784 | €31,971 | +€17,186 | +116% |
| Other operating charges | 640/8 | €3,556 | €1,462 | -€2,094 | -58.9% |
| Gross operating margin | 9900 | €62,070 | €69,353 | +€7,283 | +11.7% |
| Operating profit (loss) | 9901 | €24,424 | €12,846 | -€11,578 | -47.4% |
| Financial income | 75/76B | €6 | €3,716 | +€3,709 | +60,514% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.7% |
| Non-recurring financial income | 76B | - | €3,716 | +€3,716 | |
| Financial charges | 65/66B | €355 | €3,574 | +€3,220 | +907% |
| Recurring financial charges | 65 | €355 | €3,574 | +€3,220 | +907% |
| Profit (loss) for the period before taxes | 9903 | €24,075 | €12,987 | -€11,088 | -46.1% |
| Income taxes | 67/77 | €3,304 | €3,300 | -€4 | -0.1% |
| Profit (loss) for the period | 9904 | €20,772 | €9,687 | -€11,084 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,772 | €9,687 | -€11,084 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.