COMPAGNIE DE DISTRIBUTION: what changed
Two financial 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.
COMPAGNIE DE DISTRIBUTION
Largest movements
- Receivables within one year +€121,014
up €121,014 (+982%), from €12,326 to €133,340
of which Other amounts receivable: +€67,801
- Tangible fixed assets -€42,980
down €42,980 (-66.4%), from €64,745 to €21,765
of which Land and buildings: -€42,307
- Stocks and contracts -€40,583
down €40,583 (-38.5%), from €105,526 to €64,943
- Cash -€27,715
down €27,715 (-88.2%), from €31,437 to €3,723
mainly Other debts (-€133,629) and Receivables within one year (-€121,014)
- Profit (loss) carried forward +€168,645
up €168,645 (+63.7%), from -€264,639 to -€95,993
- Other debts -€133,629
down €133,629 (-50.1%), from €266,674 to €133,045
- Current portion of long-term debt -€100,000
no longer reported in 2025 (was €100,000)
- Trade debts +€91,585
up €91,585 (+6,823%), from €1,342 to €92,928
- Tax, wage and social debts -€15,879
down €15,879 (-35.6%), from €44,547 to €28,668
of which Remuneration and social security: -€8,820
- Gross operating margin +€316,401
up €316,401 (+278%), from €113,738 to €430,139
- Purchases and services +€100,930
up €100,930 (+26.1%), from €386,017 to €486,947
- Turnover -€77,377
down €77,377 (-15.5%), from €499,755 to €422,378
- Taxes +€61,995
up €61,995 (+1,469%), from €4,219 to €66,214
- Depreciation +€49,147
up €49,147 (+749%), from €6,566 to €55,713
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.
Derived cash bridge
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 | €214,034 | €223,770 | +€9,737 | +4.5% |
| Fixed assets | 21/28 | €64,745 | €21,765 | -€42,980 | -66.4% |
| Tangible fixed assets | 22/27 | €64,745 | €21,765 | -€42,980 | -66.4% |
| Land and buildings | 22 | €42,307 | - | -€42,307 | |
| Furniture and vehicles | 24 | €22,438 | €21,765 | -€673 | -3.0% |
| Current assets | 29/58 | €149,289 | €202,006 | +€52,717 | +35.3% |
| Stocks and contracts in progress | 3 | €105,526 | €64,943 | -€40,583 | -38.5% |
| Stocks | 30/36 | €105,526 | €64,943 | -€40,583 | -38.5% |
| Amounts receivable within one year | 40/41 | €12,326 | €133,340 | +€121,014 | +982% |
| Trade receivables | 40 | €12,289 | €65,502 | +€53,214 | +433% |
| Other amounts receivable | 41 | €38 | €67,838 | +€67,801 | +180,130% |
| Cash at bank and in hand | 54/58 | €31,437 | €3,723 | -€27,715 | -88.2% |
| Total equity and liabilities | 10/49 | €214,034 | €223,770 | +€9,737 | +4.5% |
| Equity | 10/15 | -€199,515 | -€30,870 | +€168,645 | +84.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,123 | €3,123 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,123 | €3,123 | = | 0.0% |
| Legal reserve | 130 | €3,123 | €3,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,639 | -€95,993 | +€168,645 | +63.7% |
| Amounts payable | 17/49 | €413,549 | €254,640 | -€158,908 | -38.4% |
| Amounts payable within one year | 42/48 | €413,549 | €254,640 | -€158,908 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | - | -€100,000 | |
| Financial debts | 43 | €986 | - | -€986 | |
| Credit institutions | 430/8 | €986 | - | -€986 | |
| Trade debts | 44 | €1,342 | €92,928 | +€91,585 | +6,823% |
| Suppliers | 440/4 | €1,342 | €92,928 | +€91,585 | +6,823% |
| Taxes, remuneration and social security | 45 | €44,547 | €28,668 | -€15,879 | -35.6% |
| Taxes | 450/3 | €25,235 | €18,176 | -€7,059 | -28.0% |
| Remuneration and social security | 454/9 | €19,312 | €10,492 | -€8,820 | -45.7% |
| Other amounts payable | 47/48 | €266,674 | €133,045 | -€133,629 | -50.1% |
| Turnover | 70 | €499,755 | €422,378 | -€77,377 | -15.5% |
| Non-recurring operating income | 76A | - | €494,708 | +€494,708 | |
| Goods, raw materials, services and sundry goods | 60/61 | €386,017 | €486,947 | +€100,930 | +26.1% |
| Remuneration, social security and pensions | 62 | €76,713 | €113,811 | +€37,098 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,566 | €55,713 | +€49,147 | +749% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,336 | €4,267 | -€69 | -1.6% |
| Gross operating margin | 9900 | €113,738 | €430,139 | +€316,401 | +278% |
| Operating profit (loss) | 9901 | €26,123 | €256,349 | +€230,226 | +881% |
| Financial income | 75/76B | €4 | €107 | +€103 | +2,567% |
| Recurring financial income | 75 | €4 | €107 | +€103 | +2,567% |
| Financial charges | 65/66B | €10,317 | €3,596 | -€6,721 | -65.1% |
| Recurring financial charges | 65 | €10,317 | €3,596 | -€6,721 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €15,809 | €252,860 | +€237,050 | +1,499% |
| Income taxes | 67/77 | €4,219 | €66,214 | +€61,995 | +1,469% |
| Profit (loss) for the period | 9904 | €11,590 | €186,645 | +€175,055 | +1,510% |
| Profit (loss) for the period to be appropriated | 9905 | €11,590 | €186,645 | +€175,055 | +1,510% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.