DISTINTO: 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.
DISTINTO
Largest movements
- Tangible fixed assets +€100,541
up €100,541 (+316.3%), from €31,786 to €132,328
of which Land and buildings: +€88,739
- Cash -€32,898
down €32,898 (-90.2%), from €36,489 to €3,591
mainly Investment in fixed assets (net) (-€114,812) and Net result for the year (-€17,087)
- Receivables within one year -€22,830
down €22,830 (-36.0%), from €63,472 to €40,642
of which Other amounts receivable: -€48,559
- Debts after one year +€27,416
up €27,416 (+47.3%), from €58,019 to €85,435
- Other debts +€21,940
new in 2025: €21,940
- Profit (loss) carried forward -€17,087
down €17,087 (-66.8%), from -€25,567 to -€42,654
- Trade debts +€14,817
up €14,817 (+1870.8%), from €792 to €15,609
- Other operating charges +€12,197
up €12,197 (+246.0%), from €4,957 to €17,154
- Financial charges +€7,163
up €7,163 (+421.5%), from €1,700 to €8,862
of which Financial charges: +€4,847
- Write-downs +€6,642
no longer reported in 2025 (was -€6,642)
- Taxes +€4,217
up €4,217 (+540.2%), from €781 to €4,997
- Depreciation +€3,861
up €3,861 (+37.3%), from €10,361 to €14,222
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 | €133,115 | €180,305 | +€47,191 | +35.5% |
| Fixed assets | 21/28 | €32,130 | €132,719 | +€100,590 | +313.1% |
| Tangible fixed assets | 22/27 | €31,786 | €132,328 | +€100,541 | +316.3% |
| Land and buildings | 22 | €8,251 | €96,990 | +€88,739 | +1075.5% |
| Plant, machinery and equipment | 23 | €5,035 | €4,947 | -€88 | -1.8% |
| Furniture and vehicles | 24 | €18,500 | €17,122 | -€1,378 | -7.4% |
| Other tangible fixed assets | 26 | - | €13,269 | +€13,269 | |
| Financial fixed assets | 28 | €343 | €392 | +€48 | +14.1% |
| Current assets | 29/58 | €100,985 | €47,586 | -€53,399 | -52.9% |
| Stocks and contracts in progress | 3 | - | €1,400 | +€1,400 | |
| Stocks | 30/36 | - | €1,400 | +€1,400 | |
| Amounts receivable within one year | 40/41 | €63,472 | €40,642 | -€22,830 | -36.0% |
| Trade receivables | 40 | €14,897 | €40,626 | +€25,729 | +172.7% |
| Other amounts receivable | 41 | €48,575 | €16 | -€48,559 | -100.0% |
| Cash at bank and in hand | 54/58 | €36,489 | €3,591 | -€32,898 | -90.2% |
| Deferred charges and accrued income | 490/1 | €1,024 | €1,954 | +€930 | +90.8% |
| Total equity and liabilities | 10/49 | €133,115 | €180,305 | +€47,191 | +35.5% |
| Equity | 10/15 | €57,984 | €40,897 | -€17,087 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,351 | €77,351 | = | 0.0% |
| 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 | €30,434 | €30,434 | = | 0.0% |
| Distributable reserves | 133 | €45,057 | €45,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,567 | -€42,654 | -€17,087 | -66.8% |
| Amounts payable | 17/49 | €75,131 | €139,409 | +€64,278 | +85.6% |
| Amounts payable after more than one year | 17 | €58,019 | €85,435 | +€27,416 | +47.3% |
| Financial debts | 170/4 | €58,019 | €85,435 | +€27,416 | +47.3% |
| Amounts payable within one year | 42/48 | €17,112 | €53,973 | +€36,862 | +215.4% |
| Current portion of amounts payable after more than one year | 42 | €7,462 | €7,163 | -€299 | -4.0% |
| Trade debts | 44 | €792 | €15,609 | +€14,817 | +1870.8% |
| Suppliers | 440/4 | €792 | €15,609 | +€14,817 | +1870.8% |
| Taxes, remuneration and social security | 45 | €8,857 | €9,262 | +€405 | +4.6% |
| Taxes | 450/3 | €8,857 | €9,262 | +€405 | +4.6% |
| Other amounts payable | 47/48 | - | €21,940 | +€21,940 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,361 | €14,222 | +€3,861 | +37.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,642 | - | +€6,642 | |
| Other operating charges | 640/8 | €4,957 | €17,154 | +€12,197 | +246.0% |
| Non-recurring operating charges | 66A | €25,915 | - | -€25,915 | |
| Gross operating margin | 9900 | €26,811 | €27,912 | +€1,102 | +4.1% |
| Operating profit (loss) | 9901 | -€7,780 | -€3,464 | +€4,316 | +55.5% |
| Financial income | 75/76B | €34 | €237 | +€202 | +588.9% |
| Recurring financial income | 75 | €34 | €237 | +€202 | +588.9% |
| Financial charges | 65/66B | €1,700 | €8,862 | +€7,163 | +421.5% |
| Recurring financial charges | 65 | €915 | €5,763 | +€4,847 | +529.6% |
| Non-recurring financial charges | 66B | €784 | €3,100 | +€2,316 | +295.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,445 | -€12,090 | -€2,644 | -28.0% |
| Income taxes | 67/77 | €781 | €4,997 | +€4,217 | +540.2% |
| Profit (loss) for the period | 9904 | -€10,226 | -€17,087 | -€6,861 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,226 | -€17,087 | -€6,861 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.