Dry-wall: what changed
Two fiscal 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.
Dry-wall
Largest movements
- Tangible fixed assets -€14,979
down €14,979 (-26.5%), from €56,490 to €41,511
of which Furniture and vehicles: -€12,950
- Cash +€3,572
up €3,572 (+165.8%), from €2,155 to €5,727
mainly Depreciation (+€14,979) and Tax, wage and social debts (+€2,652)
- Receivables within one year +€2,114
up €2,114 (+23.8%), from €8,886 to €11,000
of which Trade receivables: +€2,114
- Debts after one year -€5,990
down €5,990 (-26.5%), from €22,598 to €16,608
- Other debts -€3,294
down €3,294 (-53.7%), from €6,128 to €2,834
- Profit (loss) carried forward -€3,288
down €3,288 (-2.6%), from -€124,558 to -€127,846
- Tax, wage and social debts +€2,652
up €2,652 (+59.4%), from €4,468 to €7,120
- Current portion of long-term debt +€914
up €914 (+7.0%), from €13,076 to €13,990
- Gross operating margin +€49,501
up €49,501, from -€39,599 to €9,902
- Financial income +€5,431
up €5,431 (+19584.6%), from €28 to €5,459
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 | €69,781 | €60,488 | -€9,292 | -13.3% |
| Fixed assets | 21/28 | €58,740 | €43,761 | -€14,979 | -25.5% |
| Tangible fixed assets | 22/27 | €56,490 | €41,511 | -€14,979 | -26.5% |
| Plant, machinery and equipment | 23 | €302 | €0 | -€302 | -100.0% |
| Furniture and vehicles | 24 | €45,323 | €32,374 | -€12,950 | -28.6% |
| Other tangible fixed assets | 26 | €10,865 | €9,137 | -€1,728 | -15.9% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €11,041 | €16,727 | +€5,687 | +51.5% |
| Amounts receivable within one year | 40/41 | €8,886 | €11,000 | +€2,114 | +23.8% |
| Trade receivables | 40 | €8,886 | €11,000 | +€2,114 | +23.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,155 | €5,727 | +€3,572 | +165.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €69,781 | €60,488 | -€9,292 | -13.3% |
| Equity | 10/15 | €21,332 | €18,044 | -€3,288 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,290 | €127,290 | = | 0.0% |
| Distributable reserves | 133 | €127,290 | €127,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,558 | -€127,846 | -€3,288 | -2.6% |
| Amounts payable | 17/49 | €48,448 | €42,444 | -€6,004 | -12.4% |
| Amounts payable after more than one year | 17 | €22,598 | €16,608 | -€5,990 | -26.5% |
| Financial debts | 170/4 | €22,598 | €16,608 | -€5,990 | -26.5% |
| Amounts payable within one year | 42/48 | €25,850 | €25,836 | -€14 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €13,076 | €13,990 | +€914 | +7.0% |
| Trade debts | 44 | €2,178 | €1,891 | -€287 | -13.2% |
| Suppliers | 440/4 | €2,178 | €1,891 | -€287 | -13.2% |
| Taxes, remuneration and social security | 45 | €4,468 | €7,120 | +€2,652 | +59.4% |
| Taxes | 450/3 | €4,468 | €7,120 | +€2,652 | +59.4% |
| Other amounts payable | 47/48 | €6,128 | €2,834 | -€3,294 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,039 | €14,979 | -€60 | -0.4% |
| Other operating charges | 640/8 | €891 | €534 | -€357 | -40.1% |
| Gross operating margin | 9900 | -€39,599 | €9,902 | +€49,501 | |
| Operating profit (loss) | 9901 | -€55,529 | -€5,611 | +€49,918 | +89.9% |
| Financial income | 75/76B | €28 | €5,459 | +€5,431 | +19584.6% |
| Recurring financial income | 75 | €28 | €5,459 | +€5,431 | +19584.6% |
| Financial charges | 65/66B | €2,989 | €2,914 | -€74 | -2.5% |
| Recurring financial charges | 65 | €2,989 | €2,914 | -€74 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€58,490 | -€3,067 | +€55,423 | +94.8% |
| Income taxes | 67/77 | €345 | €221 | -€124 | -35.9% |
| Profit (loss) for the period | 9904 | -€58,835 | -€3,288 | +€55,547 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,835 | -€3,288 | +€55,547 | +94.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.