DISTELS JOS: 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.
DISTELS JOS
Largest movements
- Cash +€149,240
up €149,240 (+302%), from €49,424 to €198,665
mainly Current investments (+€130,000) and Receivables within one year (+€45,858)
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Receivables within one year -€45,858
down €45,858 (-84.8%), from €54,090 to €8,232
of which Other amounts receivable: -€24,782
- Tangible fixed assets +€24,284
up €24,284 (+350%), from €6,947 to €31,231
of which Furniture and vehicles: +€24,723
- Reserves -€10,690
down €10,690 (-6.2%), from €172,638 to €161,948
- Tax, wage and social debts +€9,654
up €9,654 (+1,058%), from €912 to €10,566
- Trade debts -€3,803
down €3,803 (-91.5%), from €4,156 to €353
- Gross operating margin +€10,959
up €10,959 (+46.7%), from €23,482 to €34,441
- Depreciation +€5,658
up €5,658 (+423%), from €1,338 to €6,996
- Taxes +€1,636
up €1,636 (+20.1%), from €8,132 to €9,767
- Financial income -€1,368
down €1,368 (-38.1%), from €3,593 to €2,225
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 | €241,657 | €238,128 | -€3,529 | -1.5% |
| Fixed assets | 21/28 | €6,947 | €31,231 | +€24,284 | +350% |
| Tangible fixed assets | 22/27 | €6,947 | €31,231 | +€24,284 | +350% |
| Furniture and vehicles | 24 | €4,337 | €29,060 | +€24,723 | +570% |
| Other tangible fixed assets | 26 | €2,611 | €2,172 | -€439 | -16.8% |
| Current assets | 29/58 | €234,710 | €206,896 | -€27,813 | -11.8% |
| Amounts receivable within one year | 40/41 | €54,090 | €8,232 | -€45,858 | -84.8% |
| Trade receivables | 40 | €26,141 | €5,064 | -€21,076 | -80.6% |
| Other amounts receivable | 41 | €27,949 | €3,167 | -€24,782 | -88.7% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €49,424 | €198,665 | +€149,240 | +302% |
| Deferred charges and accrued income | 490/1 | €1,195 | - | -€1,195 | |
| Total equity and liabilities | 10/49 | €241,657 | €238,128 | -€3,529 | -1.5% |
| Equity | 10/15 | €191,588 | €180,898 | -€10,690 | -5.6% |
| Contributions | 10/11 | €18,950 | €18,950 | = | 0.0% |
| Reserves | 13 | €172,638 | €161,948 | -€10,690 | -6.2% |
| Distributable reserves | 133 | €172,638 | €161,948 | -€10,690 | -6.2% |
| Amounts payable | 17/49 | €50,069 | €57,230 | +€7,161 | +14.3% |
| Amounts payable within one year | 42/48 | €50,069 | €57,230 | +€7,161 | +14.3% |
| Trade debts | 44 | €4,156 | €353 | -€3,803 | -91.5% |
| Suppliers | 440/4 | €4,156 | €353 | -€3,803 | -91.5% |
| Taxes, remuneration and social security | 45 | €912 | €10,566 | +€9,654 | +1,058% |
| Taxes | 450/3 | €912 | €10,566 | +€9,654 | +1,058% |
| Other amounts payable | 47/48 | €45,000 | €46,310 | +€1,310 | +2.9% |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €6,996 | +€5,658 | +423% |
| Other operating charges | 640/8 | €1,025 | €1,172 | +€147 | +14.3% |
| Gross operating margin | 9900 | €23,482 | €34,441 | +€10,959 | +46.7% |
| Operating profit (loss) | 9901 | €21,118 | €26,272 | +€5,154 | +24.4% |
| Financial income | 75/76B | €3,593 | €2,225 | -€1,368 | -38.1% |
| Recurring financial income | 75 | €3,593 | €2,225 | -€1,368 | -38.1% |
| Financial charges | 65/66B | €72 | €90 | +€18 | +24.3% |
| Recurring financial charges | 65 | €72 | €90 | +€18 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €24,639 | €28,408 | +€3,768 | +15.3% |
| Income taxes | 67/77 | €8,132 | €9,767 | +€1,636 | +20.1% |
| Profit (loss) for the period | 9904 | €16,508 | €18,640 | +€2,133 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,508 | €18,640 | +€2,133 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.