DISTIEN: 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.
DISTIEN
Largest movements
- Tangible fixed assets -€29,920
down €29,920 (-41.7%), from €71,668 to €41,748
- Cash +€5,789
up €5,789 (+159.3%), from €3,634 to €9,423
mainly Depreciation (+€31,558) and Stocks and contracts (+€5,738)
- Stocks and contracts -€5,738
down €5,738 (-3.1%), from €183,577 to €177,838
- Current portion of long-term debt -€13,774
down €13,774 (-69.1%), from €19,923 to €6,149
- Other debts -€7,174
down €7,174 (-7.6%), from €94,517 to €87,344
- Debts after one year -€6,149
down €6,149 (-100.0%), from €6,149 to €0
- Other operating charges -€1,764
down €1,764 (-76.4%), from €2,308 to €545
- Gross operating margin +€880
up €880 (+2.7%), from €32,888 to €33,768
- Taxes +€745
up €745 (+318.4%), from €234 to €979
- Financial charges -€494
down €494 (-22.5%), from €2,196 to €1,702
- Depreciation -€369
down €369 (-1.2%), from €31,928 to €31,558
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 | €289,770 | €264,139 | -€25,631 | -8.8% |
| Fixed assets | 21/28 | €71,668 | €41,748 | -€29,920 | -41.7% |
| Tangible fixed assets | 22/27 | €71,668 | €41,748 | -€29,920 | -41.7% |
| Plant, machinery and equipment | 23 | €669 | €187 | -€482 | -72.1% |
| Furniture and vehicles | 24 | €25,204 | €10,279 | -€14,925 | -59.2% |
| Other tangible fixed assets | 26 | €45,795 | €31,282 | -€14,513 | -31.7% |
| Current assets | 29/58 | €218,101 | €222,391 | +€4,290 | +2.0% |
| Stocks and contracts in progress | 3 | €183,577 | €177,838 | -€5,738 | -3.1% |
| Stocks | 30/36 | €183,577 | €177,838 | -€5,738 | -3.1% |
| Amounts receivable within one year | 40/41 | €30,666 | €32,744 | +€2,078 | +6.8% |
| Trade receivables | 40 | €1,949 | €0 | -€1,949 | -100.0% |
| Other amounts receivable | 41 | €28,717 | €32,744 | +€4,027 | +14.0% |
| Cash at bank and in hand | 54/58 | €3,634 | €9,423 | +€5,789 | +159.3% |
| Deferred charges and accrued income | 490/1 | €226 | €2,387 | +€2,161 | +958.3% |
| Total equity and liabilities | 10/49 | €289,770 | €264,139 | -€25,631 | -8.8% |
| Equity | 10/15 | €141,761 | €143,083 | +€1,322 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,205 | €136,883 | -€322 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €137,205 | €136,883 | -€322 | -0.2% |
| Profit (loss) carried forward | 14 | -€1,644 | €0 | +€1,644 | |
| Amounts payable | 17/49 | €148,009 | €121,056 | -€26,953 | -18.2% |
| Amounts payable after more than one year | 17 | €6,149 | €0 | -€6,149 | -100.0% |
| Financial debts | 170/4 | €6,149 | €0 | -€6,149 | -100.0% |
| Amounts payable within one year | 42/48 | €141,860 | €121,056 | -€20,804 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €19,923 | €6,149 | -€13,774 | -69.1% |
| Trade debts | 44 | €16,511 | €15,941 | -€570 | -3.5% |
| Suppliers | 440/4 | €16,511 | €15,941 | -€570 | -3.5% |
| Taxes, remuneration and social security | 45 | €10,910 | €11,623 | +€713 | +6.5% |
| Taxes | 450/3 | €10,910 | €11,623 | +€713 | +6.5% |
| Other amounts payable | 47/48 | €94,517 | €87,344 | -€7,174 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,928 | €31,558 | -€369 | -1.2% |
| Other operating charges | 640/8 | €2,308 | €545 | -€1,764 | -76.4% |
| Gross operating margin | 9900 | €32,888 | €33,768 | +€880 | +2.7% |
| Operating profit (loss) | 9901 | -€1,348 | €1,664 | +€3,013 | |
| Financial income | 75/76B | €2,134 | €2,339 | +€205 | +9.6% |
| Recurring financial income | 75 | €2,134 | €2,339 | +€205 | +9.6% |
| Financial charges | 65/66B | €2,196 | €1,702 | -€494 | -22.5% |
| Recurring financial charges | 65 | €2,196 | €1,702 | -€494 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,410 | €2,302 | +€3,712 | |
| Income taxes | 67/77 | €234 | €979 | +€745 | +318.4% |
| Profit (loss) for the period | 9904 | -€1,644 | €1,322 | +€2,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,644 | €1,322 | +€2,967 |
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.