D.G. 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.
D.G. DISTRIBUTION
Largest movements
- Tangible fixed assets -€2,964
down €2,964 (-40.0%), from €7,410 to €4,446
- Cash -€2,242
down €2,242 (-14.2%), from €15,752 to €13,510
mainly Net result for the year (-€5,332) and Trade debts (-€1,493)
- Receivables within one year -€1,472
down €1,472 (-4.1%), from €35,891 to €34,419
of which Trade receivables: -€1,391
- Profit (loss) carried forward -€5,332
down €5,332 (-150.3%), from -€3,549 to -€8,881
- Trade debts -€1,493
down €1,493 (-83.1%), from €1,796 to €303
- Depreciation -€4,381
down €4,381 (-59.6%), from €7,345 to €2,964
- Gross operating margin -€1,787
down €1,787 (-17.2%), from €10,385 to €8,598
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 | €71,390 | €64,414 | -€6,976 | -9.8% |
| Fixed assets | 21/28 | €9,950 | €6,986 | -€2,964 | -29.8% |
| Tangible fixed assets | 22/27 | €7,410 | €4,446 | -€2,964 | -40.0% |
| Furniture and vehicles | 24 | €7,410 | €4,446 | -€2,964 | -40.0% |
| Financial fixed assets | 28 | €2,540 | €2,540 | = | 0.0% |
| Current assets | 29/58 | €61,441 | €57,428 | -€4,012 | -6.5% |
| Stocks and contracts in progress | 3 | €9,300 | €9,000 | -€300 | -3.2% |
| Stocks | 30/36 | €9,300 | €9,000 | -€300 | -3.2% |
| Amounts receivable within one year | 40/41 | €35,891 | €34,419 | -€1,472 | -4.1% |
| Trade receivables | 40 | €34,183 | €32,791 | -€1,391 | -4.1% |
| Other amounts receivable | 41 | €1,709 | €1,628 | -€81 | -4.7% |
| Cash at bank and in hand | 54/58 | €15,752 | €13,510 | -€2,242 | -14.2% |
| Deferred charges and accrued income | 490/1 | €497 | €499 | +€2 | +0.4% |
| Total equity and liabilities | 10/49 | €71,390 | €64,414 | -€6,976 | -9.8% |
| Equity | 10/15 | €64,652 | €59,319 | -€5,332 | -8.2% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,549 | -€8,881 | -€5,332 | -150.3% |
| Amounts payable | 17/49 | €6,739 | €5,095 | -€1,644 | -24.4% |
| Amounts payable within one year | 42/48 | €6,739 | €5,095 | -€1,644 | -24.4% |
| Trade debts | 44 | €1,796 | €303 | -€1,493 | -83.1% |
| Suppliers | 440/4 | €1,796 | €303 | -€1,493 | -83.1% |
| Taxes, remuneration and social security | 45 | €4,943 | €4,792 | -€151 | -3.1% |
| Taxes | 450/3 | €4,943 | €4,792 | -€151 | -3.1% |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €9,073 | €9,073 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,345 | €2,964 | -€4,381 | -59.6% |
| Other operating charges | 640/8 | €1,571 | €1,547 | -€24 | -1.5% |
| Gross operating margin | 9900 | €10,385 | €8,598 | -€1,787 | -17.2% |
| Operating profit (loss) | 9901 | -€7,604 | -€4,986 | +€2,618 | +34.4% |
| Financial charges | 65/66B | €328 | €346 | +€18 | +5.5% |
| Recurring financial charges | 65 | €328 | €346 | +€18 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,932 | -€5,332 | +€2,600 | +32.8% |
| Profit (loss) for the period | 9904 | -€7,932 | -€5,332 | +€2,600 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | -€5,332 | +€2,600 | +32.8% |
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 10 October 2026 via checked.be.