DIYASS EXPRESS: 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.
DIYASS EXPRESS
Largest movements
- Receivables within one year -€91,345
down €91,345 (-68.9%), from €132,659 to €41,313
of which Trade receivables: -€89,183
- Tangible fixed assets +€24,715
up €24,715 (+2,033%), from €1,216 to €25,931
of which Leasing and similar rights: +€25,205
- Cash -€4,288
down €4,288 (-61.1%), from €7,014 to €2,726
mainly Trade debts (-€96,661) and Investment in fixed assets (net) (-€26,189)
- Trade debts -€96,661
down €96,661 (-79.1%), from €122,242 to €25,581
- Debts after one year +€14,648
new in 2024: €14,648
- Profit (loss) carried forward +€10,312
up €10,312 (+254%), from €4,060 to €14,372
- Current portion of long-term debt +€4,566
new in 2024: €4,566
- Tax, wage and social debts -€3,783
down €3,783 (-43.4%), from €8,717 to €4,934
- Gross operating margin +€9,984
up €9,984 (+183%), from €5,446 to €15,431
- Taxes +€1,667
up €1,667 (+160%), from €1,045 to €2,712
- Depreciation +€1,219
up €1,219 (+478%), from €255 to €1,474
- Financial charges +€489
up €489 (+569%), from €86 to €575
- Other operating charges +€358
new in 2024: €358
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 | €140,889 | €69,971 | -€70,918 | -50.3% |
| Fixed assets | 21/28 | €1,216 | €25,931 | +€24,715 | +2,033% |
| Tangible fixed assets | 22/27 | €1,216 | €25,931 | +€24,715 | +2,033% |
| Plant, machinery and equipment | 23 | €1,216 | €725 | -€490 | -40.3% |
| Leasing and similar rights | 25 | - | €25,205 | +€25,205 | |
| Current assets | 29/58 | €139,673 | €44,040 | -€95,633 | -68.5% |
| Amounts receivable within one year | 40/41 | €132,659 | €41,313 | -€91,345 | -68.9% |
| Trade receivables | 40 | €129,499 | €40,316 | -€89,183 | -68.9% |
| Other amounts receivable | 41 | €3,160 | €997 | -€2,162 | -68.4% |
| Cash at bank and in hand | 54/58 | €7,014 | €2,726 | -€4,288 | -61.1% |
| Total equity and liabilities | 10/49 | €140,889 | €69,971 | -€70,918 | -50.3% |
| Equity | 10/15 | €9,930 | €20,242 | +€10,312 | +104% |
| Contributions | 10/11 | €5,870 | €5,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,060 | €14,372 | +€10,312 | +254% |
| Amounts payable | 17/49 | €130,959 | €49,729 | -€81,230 | -62.0% |
| Amounts payable after more than one year | 17 | - | €14,648 | +€14,648 | |
| Financial debts | 170/4 | - | €14,648 | +€14,648 | |
| Amounts payable within one year | 42/48 | €130,959 | €35,081 | -€95,878 | -73.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,566 | +€4,566 | |
| Trade debts | 44 | €122,242 | €25,581 | -€96,661 | -79.1% |
| Suppliers | 440/4 | €122,242 | €25,581 | -€96,661 | -79.1% |
| Taxes, remuneration and social security | 45 | €8,717 | €4,934 | -€3,783 | -43.4% |
| Taxes | 450/3 | €8,717 | €4,934 | -€3,783 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €1,474 | +€1,219 | +478% |
| Other operating charges | 640/8 | - | €358 | +€358 | |
| Gross operating margin | 9900 | €5,446 | €15,431 | +€9,984 | +183% |
| Operating profit (loss) | 9901 | €5,191 | €13,598 | +€8,407 | +162% |
| Financial income | 75/76B | €0 | €1 | +€1 | +11,800% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +11,800% |
| Financial charges | 65/66B | €86 | €575 | +€489 | +569% |
| Recurring financial charges | 65 | €86 | €575 | +€489 | +569% |
| Profit (loss) for the period before taxes | 9903 | €5,105 | €13,025 | +€7,920 | +155% |
| Income taxes | 67/77 | €1,045 | €2,712 | +€1,667 | +160% |
| Profit (loss) for the period | 9904 | €4,060 | €10,312 | +€6,253 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €4,060 | €10,312 | +€6,253 | +154% |
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 20 October 2026 via checked.be.