DISTILLATA: 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.
DISTILLATA
Largest movements
- Current investments +€70,000
up €70,000 (+70.0%), from €100,000 to €170,000
- Cash +€51,220
up €51,220 (+228.3%), from €22,440 to €73,660
mainly Net result for the year (+€107,012) and Tax, wage and social debts (+€18,811)
- Receivables within one year +€17,833
up €17,833 (+16.7%), from €107,100 to €124,933
- Tangible fixed assets -€12,909
down €12,909 (-28.7%), from €44,956 to €32,047
of which Furniture and vehicles: -€11,884
- Reserves +€110,000
up €110,000 (+47.8%), from €230,000 to €340,000
- Tax, wage and social debts +€18,811
up €18,811 (+52.6%), from €35,733 to €54,544
- Gross operating margin +€12,929
up €12,929 (+9.5%), from €135,895 to €148,824
- Taxes +€4,053
up €4,053 (+15.3%), from €26,534 to €30,586
- Financial income +€2,806
new in 2025: €2,806
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 | €276,510 | €404,667 | +€128,157 | +46.3% |
| Fixed assets | 21/28 | €45,356 | €32,447 | -€12,909 | -28.5% |
| Tangible fixed assets | 22/27 | €44,956 | €32,047 | -€12,909 | -28.7% |
| Plant, machinery and equipment | 23 | €2,112 | €1,087 | -€1,025 | -48.5% |
| Furniture and vehicles | 24 | €42,844 | €30,960 | -€11,884 | -27.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €231,154 | €372,220 | +€141,065 | +61.0% |
| Amounts receivable within one year | 40/41 | €107,100 | €124,933 | +€17,833 | +16.7% |
| Trade receivables | 40 | €107,100 | €124,933 | +€17,833 | +16.7% |
| Current investments | 50/53 | €100,000 | €170,000 | +€70,000 | +70.0% |
| Cash at bank and in hand | 54/58 | €22,440 | €73,660 | +€51,220 | +228.3% |
| Deferred charges and accrued income | 490/1 | €1,614 | €3,627 | +€2,013 | +124.8% |
| Total equity and liabilities | 10/49 | €276,510 | €404,667 | +€128,157 | +46.3% |
| Equity | 10/15 | €238,349 | €345,361 | +€107,012 | +44.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €230,000 | €340,000 | +€110,000 | +47.8% |
| Distributable reserves | 133 | €230,000 | €340,000 | +€110,000 | +47.8% |
| Profit (loss) carried forward | 14 | €6,349 | €3,361 | -€2,988 | -47.1% |
| Amounts payable | 17/49 | €38,161 | €59,306 | +€21,145 | +55.4% |
| Amounts payable within one year | 42/48 | €38,161 | €59,306 | +€21,145 | +55.4% |
| Trade debts | 44 | €798 | €3,803 | +€3,005 | +376.4% |
| Suppliers | 440/4 | €798 | €3,803 | +€3,005 | +376.4% |
| Taxes, remuneration and social security | 45 | €35,733 | €54,544 | +€18,811 | +52.6% |
| Taxes | 450/3 | €35,733 | €54,544 | +€18,811 | +52.6% |
| Other amounts payable | 47/48 | €1,630 | €959 | -€671 | -41.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,847 | €12,909 | +€62 | +0.5% |
| Other operating charges | 640/8 | €625 | €1,051 | +€426 | +68.1% |
| Gross operating margin | 9900 | €135,895 | €148,824 | +€12,929 | +9.5% |
| Operating profit (loss) | 9901 | €122,423 | €134,864 | +€12,442 | +10.2% |
| Financial income | 75/76B | - | €2,806 | +€2,806 | |
| Recurring financial income | 75 | - | €2,806 | +€2,806 | |
| Financial charges | 65/66B | €89 | €72 | -€17 | -19.0% |
| Recurring financial charges | 65 | €89 | €72 | -€17 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €122,334 | €137,598 | +€15,264 | +12.5% |
| Income taxes | 67/77 | €26,534 | €30,586 | +€4,053 | +15.3% |
| Profit (loss) for the period | 9904 | €95,800 | €107,012 | +€11,212 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,800 | €107,012 | +€11,212 | +11.7% |
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.