CYRIL DISTRIBUTION SPRL: 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.
CYRIL DISTRIBUTION SPRL
Largest movements
- Tangible fixed assets -€17,037
down €17,037 (-18.9%), from €90,164 to €73,127
of which Furniture and vehicles: -€13,564
- Stocks and contracts +€9,359
up €9,359 (+29.0%), from €32,257 to €41,616
of which Stocks: +€9,291
- Cash -€5,152
down €5,152 (-11.5%), from €44,809 to €39,657
mainly Debts after one year (-€18,509) and Stocks and contracts (-€9,359)
- Receivables within one year +€4,664
up €4,664 (+21.2%), from €21,978 to €26,642
of which Other amounts receivable: +€2,532
- Deferred charges and accrued income +€2,058
up €2,058 (+171%), from €1,204 to €3,262
- Debts after one year -€18,509
down €18,509 (-27.8%), from €66,639 to €48,130
- Tax, wage and social debts +€9,527
up €9,527 (+127%), from €7,512 to €17,039
of which Remuneration and social security: +€5,261
- Trade debts +€8,275
up €8,275 (+66.9%), from €12,375 to €20,649
- Current portion of long-term debt -€3,113
down €3,113 (-14.4%), from €21,622 to €18,509
- Profit (loss) carried forward -€2,613
down €2,613 (-4.3%), from €60,164 to €57,552
- Staff costs +€26,838
up €26,838 (+2,015%), from €1,332 to €28,170
- Depreciation +€2,906
up €2,906 (+13.3%), from €21,771 to €24,677
- Gross operating margin -€2,685
down €2,685 (-4.2%), from €64,173 to €61,488
- Taxes -€2,449
down €2,449 (-54.7%), from €4,475 to €2,025
- Financial charges -€1,561
down €1,561 (-27.9%), from €5,603 to €4,042
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 | €190,412 | €184,304 | -€6,108 | -3.2% |
| Fixed assets | 21/28 | €90,164 | €73,127 | -€17,037 | -18.9% |
| Tangible fixed assets | 22/27 | €90,164 | €73,127 | -€17,037 | -18.9% |
| Land and buildings | 22 | €31,977 | €27,646 | -€4,331 | -13.5% |
| Plant, machinery and equipment | 23 | €6,708 | €7,565 | +€858 | +12.8% |
| Furniture and vehicles | 24 | €51,479 | €37,915 | -€13,564 | -26.3% |
| Current assets | 29/58 | €100,248 | €111,177 | +€10,929 | +10.9% |
| Stocks and contracts in progress | 3 | €32,257 | €41,616 | +€9,359 | +29.0% |
| Stocks | 30/36 | €32,213 | €41,504 | +€9,291 | +28.8% |
| Contracts in progress | 37 | €44 | €111 | +€68 | +154% |
| Amounts receivable within one year | 40/41 | €21,978 | €26,642 | +€4,664 | +21.2% |
| Trade receivables | 40 | €6,354 | €8,487 | +€2,132 | +33.6% |
| Other amounts receivable | 41 | €15,623 | €18,156 | +€2,532 | +16.2% |
| Cash at bank and in hand | 54/58 | €44,809 | €39,657 | -€5,152 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,204 | €3,262 | +€2,058 | +171% |
| Total equity and liabilities | 10/49 | €190,412 | €184,304 | -€6,108 | -3.2% |
| Equity | 10/15 | €79,951 | €77,339 | -€2,613 | -3.3% |
| Contributions | 10/11 | €19,787 | €19,787 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €60,164 | €57,552 | -€2,613 | -4.3% |
| Amounts payable | 17/49 | €110,460 | €106,965 | -€3,495 | -3.2% |
| Amounts payable after more than one year | 17 | €66,639 | €48,130 | -€18,509 | -27.8% |
| Financial debts | 170/4 | €66,639 | €48,130 | -€18,509 | -27.8% |
| Amounts payable within one year | 42/48 | €43,821 | €58,835 | +€15,014 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €21,622 | €18,509 | -€3,113 | -14.4% |
| Financial debts | 43 | €1,111 | €89 | -€1,022 | -92.0% |
| Credit institutions | 430/8 | €1,111 | €89 | -€1,022 | -92.0% |
| Trade debts | 44 | €12,375 | €20,649 | +€8,275 | +66.9% |
| Suppliers | 440/4 | €12,375 | €20,649 | +€8,275 | +66.9% |
| Taxes, remuneration and social security | 45 | €7,512 | €17,039 | +€9,527 | +127% |
| Taxes | 450/3 | €6,345 | €10,611 | +€4,266 | +67.2% |
| Remuneration and social security | 454/9 | €1,166 | €6,428 | +€5,261 | +451% |
| Other amounts payable | 47/48 | €1,202 | €2,549 | +€1,347 | +112% |
| Remuneration, social security and pensions | 62 | €1,332 | €28,170 | +€26,838 | +2,015% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,771 | €24,677 | +€2,906 | +13.3% |
| Other operating charges | 640/8 | €3,148 | €2,654 | -€494 | -15.7% |
| Gross operating margin | 9900 | €64,173 | €61,488 | -€2,685 | -4.2% |
| Operating profit (loss) | 9901 | €37,922 | €5,987 | -€31,935 | -84.2% |
| Financial income | 75/76B | €974 | €799 | -€175 | -17.9% |
| Recurring financial income | 75 | €974 | €799 | -€175 | -17.9% |
| Financial charges | 65/66B | €5,603 | €4,042 | -€1,561 | -27.9% |
| Recurring financial charges | 65 | €5,603 | €4,042 | -€1,561 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €33,293 | €2,745 | -€30,548 | -91.8% |
| Income taxes | 67/77 | €4,475 | €2,025 | -€2,449 | -54.7% |
| Profit (loss) for the period | 9904 | €28,818 | €719 | -€28,099 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,818 | €719 | -€28,099 | -97.5% |
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 24 October 2026 via checked.be.