DATENA 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.
What changed
DATENA DISTRIBUTION
NACE 47.279, Other retail sale of food
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,153
2024 · €75,620-€44,468
Equity
€442,004
2024 · €410,851+€31,153
Cash
€204,811
2024 · €212,187-€7,376
Balance sheet total
€928,587
2024 · €897,723+€30,865
Largest movements
Assets
- Tangible fixed assets +€34,010
up €34,010 (+5.9%), from €572,067 to €606,077
of which Furniture and vehicles: +€52,005
Equity and liabilities
- Profit (loss) carried forward +€31,153
up €31,153 (+36.4%), from €85,616 to €116,769
- Trade debts -€30,008
down €30,008 (-52.0%), from €57,758 to €27,750
- Current portion of long-term debt +€17,750
up €17,750 (+64.0%), from €27,737 to €45,487
- Debts after one year +€10,628
up €10,628 (+3.3%), from €322,980 to €333,609
- Tax, wage and social debts +€10,069
up €10,069 (+25.2%), from €39,919 to €49,988
of which Remuneration and social security: +€14,216
Income statement
- Staff costs +€49,527
up €49,527 (+34.2%), from €144,735 to €194,262
- Depreciation +€21,789
up €21,789 (+35.2%), from €61,846 to €83,635
- Gross operating margin +€16,943
up €16,943 (+5.3%), from €321,590 to €338,533
- Taxes -€11,166
down €11,166 (-54.4%), from €20,516 to €9,350
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.
Result 2024
€75,620
Gross operating margin
+€16,943
Staff costs
-€49,527
Depreciation
-€21,789
Other operating charges
-€982
Other operating items
+€1,467
Financial income
+€305
Financial charges
-€2,050
Taxes
+€11,166
Result 2025
€31,153
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.
From operations
+€81,542
Investment
-€117,337
Financing
+€28,419
Cash 2024
€212,187
From operations (derived)
+€81,542
Net result for the year
+€31,153
Depreciation
+€83,635
Stocks and contracts
+€184
Receivables within one year
-€4,334
Deferred charges and accrued income
-€389
Trade debts
-€30,008
Tax, wage and social debts
+€10,069
Other debts
-€8,093
Accrued charges and deferred income
-€675
Investment (derived)
-€117,337
Investment in fixed assets (net)
-€117,337
Financing
+€28,419
Debts after one year
+€10,628
Current portion of long-term debt
+€17,750
Short-term financial debts
+€40
Cash 2025
€204,811
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €897,723 | €928,587 | +€30,865 | +3.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €573,111 | €606,812 | +€33,701 | +5.9% |
| Tangible fixed assets | 22/27 | €572,067 | €606,077 | +€34,010 | +5.9% |
| Land and buildings | 22 | €341,790 | €324,546 | -€17,244 | -5.0% |
| Plant, machinery and equipment | 23 | €205,540 | €204,788 | -€752 | -0.4% |
| Furniture and vehicles | 24 | €24,737 | €76,742 | +€52,005 | +210.2% |
| Financial fixed assets | 28 | €1,043 | €735 | -€308 | -29.5% |
| Current assets | 29/58 | €324,612 | €321,775 | -€2,837 | -0.9% |
| Stocks and contracts in progress | 3 | €64,975 | €64,792 | -€184 | -0.3% |
| Stocks | 30/36 | €64,975 | €64,792 | -€184 | -0.3% |
| Amounts receivable within one year | 40/41 | €46,194 | €50,529 | +€4,334 | +9.4% |
| Trade receivables | 40 | €46,140 | €45,760 | -€381 | -0.8% |
| Other amounts receivable | 41 | €54 | €4,769 | +€4,715 | +8727.1% |
| Cash at bank and in hand | 54/58 | €212,187 | €204,811 | -€7,376 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,644 | +€389 | +30.9% |
| Total equity and liabilities | 10/49 | €897,723 | €928,587 | +€30,865 | +3.4% |
| Equity | 10/15 | €410,851 | €442,004 | +€31,153 | +7.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €319,030 | €319,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €317,170 | €317,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,616 | €116,769 | +€31,153 | +36.4% |
| Amounts payable | 17/49 | €486,871 | €486,583 | -€288 | -0.1% |
| Amounts payable after more than one year | 17 | €322,980 | €333,609 | +€10,628 | +3.3% |
| Financial debts | 170/4 | €322,980 | €333,609 | +€10,628 | +3.3% |
| Amounts payable within one year | 42/48 | €163,216 | €152,975 | -€10,241 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €27,737 | €45,487 | +€17,750 | +64.0% |
| Financial debts | 43 | €2,144 | €2,184 | +€40 | +1.9% |
| Credit institutions | 430/8 | €2,144 | €2,184 | +€40 | +1.9% |
| Trade debts | 44 | €57,758 | €27,750 | -€30,008 | -52.0% |
| Suppliers | 440/4 | €57,758 | €27,750 | -€30,008 | -52.0% |
| Taxes, remuneration and social security | 45 | €39,919 | €49,988 | +€10,069 | +25.2% |
| Taxes | 450/3 | €20,756 | €16,609 | -€4,146 | -20.0% |
| Remuneration and social security | 454/9 | €19,163 | €33,379 | +€14,216 | +74.2% |
| Other amounts payable | 47/48 | €35,658 | €27,565 | -€8,093 | -22.7% |
| Accrued charges and deferred income | 492/3 | €675 | €0 | -€675 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €1,376 | €4,695 | +€3,319 | +241.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €144,735 | €194,262 | +€49,527 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,846 | €83,635 | +€21,789 | +35.2% |
| Other operating charges | 640/8 | €7,076 | €8,058 | +€982 | +13.9% |
| Non-recurring operating charges | 66A | €2,677 | €1,210 | -€1,467 | -54.8% |
| Gross operating margin | 9900 | €321,590 | €338,533 | +€16,943 | +5.3% |
| Operating profit (loss) | 9901 | €105,256 | €51,367 | -€53,889 | -51.2% |
| Financial income | 75/76B | €0 | €305 | +€305 | |
| Recurring financial income | 75 | €0 | €305 | +€305 | |
| Financial charges | 65/66B | €9,120 | €11,170 | +€2,050 | +22.5% |
| Recurring financial charges | 65 | €9,120 | €11,170 | +€2,050 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €96,136 | €40,503 | -€55,634 | -57.9% |
| Income taxes | 67/77 | €20,516 | €9,350 | -€11,166 | -54.4% |
| Profit (loss) for the period | 9904 | €75,620 | €31,153 | -€44,468 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,620 | €31,153 | -€44,468 | -58.8% |
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 30 September 2026 via checked.be.