DRYWALL EXPERT: 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.
DRYWALL EXPERT
Largest movements
- Cash +€12,050
up €12,050 (+176.9%), from €6,810 to €18,860
mainly Net result for the year (+€15,176) and Receivables within one year (+€6,005)
- Receivables within one year -€6,005
down €6,005 (-11.6%), from €51,782 to €45,776
of which Trade receivables: -€5,520
- Tangible fixed assets -€5,547
down €5,547 (-80.2%), from €6,916 to €1,369
- Financial fixed assets +€2,892
up €2,892 (+289.2%), from €1,000 to €3,892
- Deferred charges and accrued income -€1,594
down €1,594 (-9.0%), from €17,715 to €16,121
- Trade debts -€15,663
down €15,663 (-72.5%), from €21,594 to €5,931
- Reserves +€15,100
up €15,100 (+38.6%), from €39,100 to €54,200
- Other debts +€2,423
up €2,423 (+40.5%), from €5,988 to €8,410
- Staff costs -€13,769
down €13,769, from €13,183 to -€586
- Gross operating margin -€7,054
down €7,054 (-15.1%), from €46,576 to €39,522
- Depreciation -€6,875
down €6,875 (-100.0%), from €6,876 to €1
- Taxes +€4,985
up €4,985 (+74.4%), from €6,704 to €11,689
- Financial charges +€3,242
up €3,242 (+50.1%), from €6,470 to €9,712
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 | €84,223 | €86,018 | +€1,796 | +2.1% |
| Fixed assets | 21/28 | €7,916 | €5,261 | -€2,655 | -33.5% |
| Tangible fixed assets | 22/27 | €6,916 | €1,369 | -€5,547 | -80.2% |
| Furniture and vehicles | 24 | €6,916 | €1,369 | -€5,547 | -80.2% |
| Financial fixed assets | 28 | €1,000 | €3,892 | +€2,892 | +289.2% |
| Current assets | 29/58 | €76,307 | €80,758 | +€4,451 | +5.8% |
| Amounts receivable within one year | 40/41 | €51,782 | €45,776 | -€6,005 | -11.6% |
| Trade receivables | 40 | €48,320 | €42,800 | -€5,520 | -11.4% |
| Other amounts receivable | 41 | €3,461 | €2,976 | -€485 | -14.0% |
| Cash at bank and in hand | 54/58 | €6,810 | €18,860 | +€12,050 | +176.9% |
| Deferred charges and accrued income | 490/1 | €17,715 | €16,121 | -€1,594 | -9.0% |
| Total equity and liabilities | 10/49 | €84,223 | €86,018 | +€1,796 | +2.1% |
| Equity | 10/15 | €42,337 | €57,513 | +€15,176 | +35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,100 | €54,200 | +€15,100 | +38.6% |
| Distributable reserves | 133 | €39,100 | €54,200 | +€15,100 | +38.6% |
| Profit (loss) carried forward | 14 | €237 | €313 | +€76 | +31.9% |
| Amounts payable | 17/49 | €41,886 | €28,506 | -€13,380 | -31.9% |
| Amounts payable within one year | 42/48 | €41,886 | €28,506 | -€13,380 | -31.9% |
| Trade debts | 44 | €21,594 | €5,931 | -€15,663 | -72.5% |
| Suppliers | 440/4 | €21,594 | €5,931 | -€15,663 | -72.5% |
| Taxes, remuneration and social security | 45 | €14,304 | €14,165 | -€139 | -1.0% |
| Taxes | 450/3 | €12,499 | €12,465 | -€34 | -0.3% |
| Remuneration and social security | 454/9 | €1,805 | €1,700 | -€105 | -5.8% |
| Other amounts payable | 47/48 | €5,988 | €8,410 | +€2,423 | +40.5% |
| Remuneration, social security and pensions | 62 | €13,183 | -€586 | -€13,769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,876 | €1 | -€6,875 | -100.0% |
| Other operating charges | 640/8 | €2,665 | €3,530 | +€865 | +32.5% |
| Gross operating margin | 9900 | €46,576 | €39,522 | -€7,054 | -15.1% |
| Operating profit (loss) | 9901 | €23,852 | €36,577 | +€12,725 | +53.3% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.9% |
| Financial charges | 65/66B | €6,470 | €9,712 | +€3,242 | +50.1% |
| Recurring financial charges | 65 | €6,470 | €9,712 | +€3,242 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €17,390 | €26,865 | +€9,474 | +54.5% |
| Income taxes | 67/77 | €6,704 | €11,689 | +€4,985 | +74.4% |
| Profit (loss) for the period | 9904 | €10,687 | €15,176 | +€4,489 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,687 | €15,176 | +€4,489 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.