Diste: 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.
Diste
Largest movements
- Receivables within one year -€62,273
down €62,273 (-21.9%), from €284,859 to €222,587
of which Other amounts receivable: -€72,173
- Cash -€37,483
down €37,483 (-18.1%), from €206,862 to €169,379
mainly Contributions, distributions and other (-€172,226) and Current investments (-€12,857)
- Current investments +€12,857
up €12,857 (+443.6%), from €2,898 to €15,755
- Reserves -€83,205
down €83,205 (-18.3%), from €455,531 to €372,326
of which Distributable reserves: -€83,205
- Gross operating margin +€19,035
up €19,035 (+19.9%), from €95,731 to €114,766
- Taxes +€6,321
up €6,321 (+19.8%), from €31,885 to €38,206
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 | €495,499 | €408,859 | -€86,641 | -17.5% |
| Fixed assets | 21/28 | €26 | €0 | -€26 | -100.0% |
| Tangible fixed assets | 22/27 | €26 | €0 | -€26 | -100.0% |
| Furniture and vehicles | 24 | €26 | €0 | -€26 | -100.0% |
| Current assets | 29/58 | €495,473 | €408,859 | -€86,615 | -17.5% |
| Amounts receivable within one year | 40/41 | €284,859 | €222,587 | -€62,273 | -21.9% |
| Trade receivables | 40 | €27,087 | €36,987 | +€9,900 | +36.6% |
| Other amounts receivable | 41 | €257,773 | €185,600 | -€72,173 | -28.0% |
| Current investments | 50/53 | €2,898 | €15,755 | +€12,857 | +443.6% |
| Cash at bank and in hand | 54/58 | €206,862 | €169,379 | -€37,483 | -18.1% |
| Deferred charges and accrued income | 490/1 | €854 | €1,138 | +€284 | +33.3% |
| Total equity and liabilities | 10/49 | €495,499 | €408,859 | -€86,641 | -17.5% |
| Equity | 10/15 | €461,731 | €378,526 | -€83,205 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €455,531 | €372,326 | -€83,205 | -18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €167 | €167 | = | 0.0% |
| Distributable reserves | 133 | €453,504 | €370,299 | -€83,205 | -18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,768 | €30,333 | -€3,436 | -10.2% |
| Amounts payable within one year | 42/48 | €33,768 | €30,333 | -€3,436 | -10.2% |
| Financial debts | 43 | €0 | €240 | +€240 | |
| Credit institutions | 430/8 | €0 | €240 | +€240 | |
| Trade debts | 44 | €5,113 | €3,845 | -€1,268 | -24.8% |
| Suppliers | 440/4 | €5,113 | €3,845 | -€1,268 | -24.8% |
| Taxes, remuneration and social security | 45 | €28,656 | €26,248 | -€2,408 | -8.4% |
| Taxes | 450/3 | €28,656 | €26,248 | -€2,408 | -8.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €26 | -€341 | -92.9% |
| Other operating charges | 640/8 | €1,077 | €1,914 | +€837 | +77.8% |
| Gross operating margin | 9900 | €95,731 | €114,766 | +€19,035 | +19.9% |
| Operating profit (loss) | 9901 | €94,288 | €112,826 | +€18,538 | +19.7% |
| Financial income | 75/76B | €14,700 | €15,410 | +€710 | +4.8% |
| Recurring financial income | 75 | €14,700 | €15,410 | +€710 | +4.8% |
| Financial charges | 65/66B | €1,048 | €1,009 | -€39 | -3.8% |
| Recurring financial charges | 65 | €1,048 | €1,009 | -€39 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €107,940 | €127,227 | +€19,288 | +17.9% |
| Income taxes | 67/77 | €31,885 | €38,206 | +€6,321 | +19.8% |
| Profit (loss) for the period | 9904 | €76,054 | €89,021 | +€12,967 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,054 | €89,021 | +€12,967 | +17.0% |
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 9 October 2026 via checked.be.