DISTIMO: 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.
DISTIMO
Largest movements
- Cash -€61,079
down €61,079 (-48.9%), from €124,884 to €63,806
mainly Debts after one year (-€85,136) and Investment in fixed assets (net) (-€16,334)
- Tangible fixed assets -€46,040
down €46,040 (-6.2%), from €747,845 to €701,805
- Receivables within one year +€16,276
up €16,276 (+171%), from €9,530 to €25,806
of which Other amounts receivable: +€24,276
- Debts after one year -€85,136
down €85,136 (-16.2%), from €523,929 to €438,792
- Other debts -€12,000
down €12,000 (-3.6%), from €335,843 to €323,843
- Gross operating margin +€84,687
up €84,687 (+4,801%), from €1,764 to €86,451
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 | €882,259 | €791,416 | -€90,843 | -10.3% |
| Fixed assets | 21/28 | €747,845 | €701,805 | -€46,040 | -6.2% |
| Tangible fixed assets | 22/27 | €747,845 | €701,805 | -€46,040 | -6.2% |
| Land and buildings | 22 | €747,845 | €701,805 | -€46,040 | -6.2% |
| Current assets | 29/58 | €134,414 | €89,612 | -€44,803 | -33.3% |
| Amounts receivable within one year | 40/41 | €9,530 | €25,806 | +€16,276 | +171% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €1,530 | €25,806 | +€24,276 | +1,587% |
| Cash at bank and in hand | 54/58 | €124,884 | €63,806 | -€61,079 | -48.9% |
| Total equity and liabilities | 10/49 | €882,259 | €791,416 | -€90,843 | -10.3% |
| Equity | 10/15 | -€63,707 | -€57,947 | +€5,760 | +9.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €36,618 | €36,618 | = | 0.0% |
| Distributable reserves | 133 | €36,618 | €36,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,324 | -€144,565 | +€5,760 | +3.8% |
| Amounts payable | 17/49 | €945,966 | €849,363 | -€96,602 | -10.2% |
| Amounts payable after more than one year | 17 | €523,929 | €438,792 | -€85,136 | -16.2% |
| Financial debts | 170/4 | €523,929 | €438,792 | -€85,136 | -16.2% |
| Amounts payable within one year | 42/48 | €420,509 | €409,043 | -€11,466 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €84,125 | €85,136 | +€1,011 | +1.2% |
| Trade debts | 44 | €541 | €64 | -€477 | -88.2% |
| Suppliers | 440/4 | €541 | €64 | -€477 | -88.2% |
| Other amounts payable | 47/48 | €335,843 | €323,843 | -€12,000 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,528 | €1,528 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,162 | €62,374 | +€212 | +0.3% |
| Other operating charges | 640/8 | €11,325 | €11,724 | +€399 | +3.5% |
| Gross operating margin | 9900 | €1,764 | €86,451 | +€84,687 | +4,801% |
| Operating profit (loss) | 9901 | -€71,723 | €12,354 | +€84,076 | |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €7,392 | €6,594 | -€798 | -10.8% |
| Recurring financial charges | 65 | €7,392 | €6,594 | -€798 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€79,093 | €5,760 | +€84,853 | |
| Profit (loss) for the period | 9904 | -€79,093 | €5,760 | +€84,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,093 | €5,760 | +€84,853 |
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 14 October 2026 via checked.be.