SELFMADE DIY: 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.
SELFMADE DIY
Largest movements
- Cash -€31,865
down €31,865 (-77.0%), from €41,385 to €9,520
mainly Net result for the year (-€46,977) and Trade debts (-€266)
- Receivables within one year -€8,109
down €8,109 (-40.3%), from €20,112 to €12,003
of which Other amounts receivable: -€8,944
- Tangible fixed assets -€5,500
down €5,500 (-53.0%), from €10,371 to €4,872
of which Furniture and vehicles: -€4,208
- Stocks and contracts -€1,377
down €1,377 (-5.2%), from €26,313 to €24,936
- Profit (loss) carried forward -€46,977
down €46,977 (-4.7%), from -€990,331 to -€1.0m
- Gross operating margin +€224,222
up €224,222 (+86.3%), from -€259,833 to -€35,611
- Staff costs -€181,248
down €181,248 (-100.0%), from €181,248 to €0
- Financial charges -€2,950
down €2,950 (-87.2%), from €3,384 to €433
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 | €99,921 | €53,304 | -€46,618 | -46.7% |
| Fixed assets | 21/28 | €10,371 | €4,872 | -€5,500 | -53.0% |
| Tangible fixed assets | 22/27 | €10,371 | €4,872 | -€5,500 | -53.0% |
| Plant, machinery and equipment | 23 | €113 | €18 | -€95 | -84.1% |
| Furniture and vehicles | 24 | €7,344 | €3,136 | -€4,208 | -57.3% |
| Other tangible fixed assets | 26 | €2,914 | €1,718 | -€1,196 | -41.1% |
| Current assets | 29/58 | €89,550 | €48,432 | -€41,118 | -45.9% |
| Stocks and contracts in progress | 3 | €26,313 | €24,936 | -€1,377 | -5.2% |
| Stocks | 30/36 | €26,313 | €24,936 | -€1,377 | -5.2% |
| Amounts receivable within one year | 40/41 | €20,112 | €12,003 | -€8,109 | -40.3% |
| Trade receivables | 40 | €2,754 | €3,589 | +€835 | +30.3% |
| Other amounts receivable | 41 | €17,358 | €8,414 | -€8,944 | -51.5% |
| Cash at bank and in hand | 54/58 | €41,385 | €9,520 | -€31,865 | -77.0% |
| Deferred charges and accrued income | 490/1 | €1,740 | €1,973 | +€233 | +13.4% |
| Total equity and liabilities | 10/49 | €99,921 | €53,304 | -€46,618 | -46.7% |
| Equity | 10/15 | -€415,331 | -€462,308 | -€46,977 | -11.3% |
| Contributions | 10/11 | €575,000 | €575,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€990,331 | -€1,037,308 | -€46,977 | -4.7% |
| Amounts payable | 17/49 | €515,252 | €515,612 | +€359 | +0.1% |
| Amounts payable after more than one year | 17 | €402,206 | €402,206 | = | 0.0% |
| Other amounts payable | 178/9 | €402,206 | €402,206 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,046 | €113,406 | +€359 | +0.3% |
| Trade debts | 44 | €1,303 | €1,037 | -€266 | -20.4% |
| Suppliers | 440/4 | €1,303 | €1,037 | -€266 | -20.4% |
| Taxes, remuneration and social security | 45 | €395 | €1,213 | +€819 | +207.4% |
| Taxes | 450/3 | €395 | €1,213 | +€819 | +207.4% |
| Other amounts payable | 47/48 | €111,349 | €111,155 | -€194 | -0.2% |
| Remuneration, social security and pensions | 62 | €181,248 | €0 | -€181,248 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,500 | €5,500 | = | 0.0% |
| Other operating charges | 640/8 | €6,252 | €5,463 | -€789 | -12.6% |
| Non-recurring operating charges | 66A | €453 | €0 | -€453 | -100.0% |
| Gross operating margin | 9900 | -€259,833 | -€35,611 | +€224,222 | +86.3% |
| Operating profit (loss) | 9901 | -€453,285 | -€46,573 | +€406,712 | +89.7% |
| Financial income | 75/76B | €1,440 | €91 | -€1,349 | -93.7% |
| Recurring financial income | 75 | €1,440 | €91 | -€1,349 | -93.7% |
| Financial charges | 65/66B | €3,384 | €433 | -€2,950 | -87.2% |
| Recurring financial charges | 65 | €3,384 | €433 | -€2,950 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | -€455,229 | -€46,916 | +€408,313 | +89.7% |
| Income taxes | 67/77 | €140 | €61 | -€78 | -56.2% |
| Profit (loss) for the period | 9904 | -€455,369 | -€46,977 | +€408,392 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€455,369 | -€46,977 | +€408,392 | +89.7% |
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 4 October 2026 via checked.be.