BEETS RIGOT 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.
BEETS RIGOT DISTRIBUTION
Largest movements
- Stocks and contracts +€277,404
up €277,404 (+640.3%), from €43,323 to €320,727
- Receivables within one year +€26,428
up €26,428 (+1140.8%), from €2,317 to €28,744
of which Trade receivables: +€20,905
- Other debts +€275,500
up €275,500 (+551.0%), from €50,000 to €325,500
- Trade debts -€41,403
down €41,403 (-96.9%), from €42,723 to €1,319
- Reserves +€40,024
up €40,024 (+1310.8%), from €3,053 to €43,078
of which Distributable reserves: +€40,024
- Tax, wage and social debts +€21,995
new in 2025: €21,995
- Current portion of long-term debt +€6,667
new in 2025: €6,667
- Gross operating margin +€59,143
up €59,143, from -€1,444 to €57,700
- Taxes +€13,546
new in 2025: €13,546
- Financial charges +€1,319
up €1,319 (+3219.5%), from €41 to €1,360
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 | €111,816 | €417,159 | +€305,343 | +273.1% |
| Fixed assets | 21/28 | €15 | €557 | +€542 | +3608.5% |
| Tangible fixed assets | 22/27 | €15 | €557 | +€542 | +3608.5% |
| Furniture and vehicles | 24 | €15 | €557 | +€542 | +3608.5% |
| Current assets | 29/58 | €111,801 | €416,602 | +€304,801 | +272.6% |
| Stocks and contracts in progress | 3 | €43,323 | €320,727 | +€277,404 | +640.3% |
| Stocks | 30/36 | €43,323 | €320,727 | +€277,404 | +640.3% |
| Amounts receivable within one year | 40/41 | €2,317 | €28,744 | +€26,428 | +1140.8% |
| Trade receivables | 40 | - | €20,905 | +€20,905 | |
| Other amounts receivable | 41 | €2,317 | €7,840 | +€5,523 | +238.4% |
| Cash at bank and in hand | 54/58 | €66,161 | €67,130 | +€970 | +1.5% |
| Total equity and liabilities | 10/49 | €111,816 | €417,159 | +€305,343 | +273.1% |
| Equity | 10/15 | €19,093 | €61,678 | +€42,584 | +223.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,053 | €43,078 | +€40,024 | +1310.8% |
| Non-distributable reserves | 130/1 | €1,133 | €1,133 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,133 | €1,133 | = | 0.0% |
| Distributable reserves | 133 | €1,921 | €41,945 | +€40,024 | +2084.0% |
| Profit (loss) carried forward | 14 | -€2,560 | - | +€2,560 | |
| Amounts payable | 17/49 | €92,723 | €355,481 | +€262,758 | +283.4% |
| Amounts payable within one year | 42/48 | €92,723 | €355,481 | +€262,758 | +283.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,667 | +€6,667 | |
| Trade debts | 44 | €42,723 | €1,319 | -€41,403 | -96.9% |
| Suppliers | 440/4 | €42,723 | €1,319 | -€41,403 | -96.9% |
| Taxes, remuneration and social security | 45 | - | €21,995 | +€21,995 | |
| Taxes | 450/3 | - | €21,995 | +€21,995 | |
| Other amounts payable | 47/48 | €50,000 | €325,500 | +€275,500 | +551.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €121 | -€19 | -13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €88 | +€88 | |
| Gross operating margin | 9900 | -€1,444 | €57,700 | +€59,143 | |
| Operating profit (loss) | 9901 | -€1,584 | €57,490 | +€59,074 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €41 | €1,360 | +€1,319 | +3219.5% |
| Recurring financial charges | 65 | €41 | €1,360 | +€1,319 | +3219.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,625 | €56,131 | +€57,756 | |
| Income taxes | 67/77 | - | €13,546 | +€13,546 | |
| Profit (loss) for the period | 9904 | -€1,625 | €42,584 | +€44,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,625 | €42,584 | +€44,210 |
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 8 October 2026 via checked.be.