A&O DISTRIBUTION: 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.
A&O DISTRIBUTION
Largest movements
- Stocks and contracts +€4,523
up €4,523 (+7.9%), from €57,142 to €61,665
- Cash -€4,050
down €4,050 (-29.8%), from €13,571 to €9,522
mainly Other debts (-€8,266) and Stocks and contracts (-€4,523)
- Receivables within one year +€2,878
up €2,878 (+295.5%), from €974 to €3,852
- Tangible fixed assets -€2,198
down €2,198 (-12.2%), from €18,025 to €15,826
of which Plant, machinery and equipment: -€3,797
- Intangible fixed assets -€1,714
down €1,714 (-14.5%), from €11,807 to €10,093
- Profit (loss) carried forward +€11,882
up €11,882, from -€11,881 to €1
- Other debts -€8,266
down €8,266 (-8.4%), from €98,562 to €90,296
- Trade debts -€2,698
down €2,698 (-37.4%), from €7,212 to €4,513
- Tax, wage and social debts -€1,163
down €1,163 (-18.4%), from €6,327 to €5,164
of which Taxes: -€1,528
- Gross operating margin +€35,493
up €35,493, from -€6,768 to €28,726
- Staff costs +€7,073
up €7,073 (+912.1%), from €775 to €7,848
- Depreciation +€4,605
up €4,605 (+379.8%), from €1,213 to €5,818
- Taxes +€2,097
new in 2024: €2,097
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.
Cash bridge derived
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 | €101,619 | €101,374 | -€245 | -0.2% |
| Fixed assets | 21/28 | €29,932 | €26,336 | -€3,596 | -12.0% |
| Intangible fixed assets | 21 | €11,807 | €10,093 | -€1,714 | -14.5% |
| Tangible fixed assets | 22/27 | €18,025 | €15,826 | -€2,198 | -12.2% |
| Plant, machinery and equipment | 23 | €18,003 | €14,206 | -€3,797 | -21.1% |
| Furniture and vehicles | 24 | €22 | €1,621 | +€1,598 | +7246.0% |
| Financial fixed assets | 28 | €100 | €416 | +€316 | +316.1% |
| Current assets | 29/58 | €71,687 | €75,039 | +€3,351 | +4.7% |
| Stocks and contracts in progress | 3 | €57,142 | €61,665 | +€4,523 | +7.9% |
| Stocks | 30/36 | €57,142 | €61,665 | +€4,523 | +7.9% |
| Amounts receivable within one year | 40/41 | €974 | €3,852 | +€2,878 | +295.5% |
| Trade receivables | 40 | €974 | €3,852 | +€2,878 | +295.5% |
| Cash at bank and in hand | 54/58 | €13,571 | €9,522 | -€4,050 | -29.8% |
| Total equity and liabilities | 10/49 | €101,619 | €101,374 | -€245 | -0.2% |
| Equity | 10/15 | -€10,481 | €1,401 | +€11,882 | |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,881 | €1 | +€11,882 | |
| Amounts payable | 17/49 | €112,100 | €99,973 | -€12,127 | -10.8% |
| Amounts payable within one year | 42/48 | €112,100 | €99,973 | -€12,127 | -10.8% |
| Trade debts | 44 | €7,212 | €4,513 | -€2,698 | -37.4% |
| Suppliers | 440/4 | €7,212 | €4,513 | -€2,698 | -37.4% |
| Taxes, remuneration and social security | 45 | €6,327 | €5,164 | -€1,163 | -18.4% |
| Taxes | 450/3 | €5,749 | €4,221 | -€1,528 | -26.6% |
| Remuneration and social security | 454/9 | €577 | €943 | +€365 | +63.3% |
| Other amounts payable | 47/48 | €98,562 | €90,296 | -€8,266 | -8.4% |
| Remuneration, social security and pensions | 62 | €775 | €7,848 | +€7,073 | +912.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €5,818 | +€4,605 | +379.8% |
| Other operating charges | 640/8 | €121 | €225 | +€104 | +85.9% |
| Gross operating margin | 9900 | -€6,768 | €28,726 | +€35,493 | |
| Operating profit (loss) | 9901 | -€8,877 | €14,835 | +€23,712 | |
| Financial income | 75/76B | €365 | €164 | -€201 | -55.0% |
| Recurring financial income | 75 | €365 | €164 | -€201 | -55.0% |
| Financial charges | 65/66B | €1,237 | €1,020 | -€217 | -17.5% |
| Recurring financial charges | 65 | €1,237 | €1,020 | -€217 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,749 | €13,979 | +€23,728 | |
| Income taxes | 67/77 | - | €2,097 | +€2,097 | |
| Profit (loss) for the period | 9904 | -€9,749 | €11,882 | +€21,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,749 | €11,882 | +€21,631 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.