DISTO: what changed
Two fiscal 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.
DISTO
Largest movements
- Cash -€34,220
down €34,220 (-31.1%), from €110,010 to €75,791
mainly Contributions, distributions and other (-€64,293) and Tax, wage and social debts (-€12,215)
- Receivables within one year -€20,760
down €20,760 (-96.3%), from €21,568 to €808
of which Trade receivables: -€18,778
- Deferred charges and accrued income +€7,038
up €7,038 (+1286.5%), from €547 to €7,585
- Intangible fixed assets -€5,000
down €5,000 (-14.5%), from €34,575 to €29,575
- Tangible fixed assets -€2,214
down €2,214 (-16.7%), from €13,277 to €11,062
of which Furniture and vehicles: -€2,003
- Reserves -€46,200
down €46,200 (-30.8%), from €149,805 to €103,605
- Tax, wage and social debts -€12,215
down €12,215 (-64.2%), from €19,031 to €6,816
of which Taxes: -€12,255
- Gross operating margin -€55,697
down €55,697 (-61.9%), from €90,000 to €34,304
- Taxes -€9,833
down €9,833 (-54.7%), from €17,993 to €8,160
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 | €179,977 | €124,822 | -€55,156 | -30.6% |
| Fixed assets | 21/28 | €47,852 | €40,638 | -€7,214 | -15.1% |
| Intangible fixed assets | 21 | €34,575 | €29,575 | -€5,000 | -14.5% |
| Tangible fixed assets | 22/27 | €13,277 | €11,062 | -€2,214 | -16.7% |
| Plant, machinery and equipment | 23 | €1,989 | €1,778 | -€211 | -10.6% |
| Furniture and vehicles | 24 | €11,288 | €9,285 | -€2,003 | -17.7% |
| Current assets | 29/58 | €132,125 | €84,184 | -€47,941 | -36.3% |
| Amounts receivable within one year | 40/41 | €21,568 | €808 | -€20,760 | -96.3% |
| Trade receivables | 40 | €19,586 | €808 | -€18,778 | -95.9% |
| Other amounts receivable | 41 | €1,982 | €0 | -€1,982 | -100.0% |
| Cash at bank and in hand | 54/58 | €110,010 | €75,791 | -€34,220 | -31.1% |
| Deferred charges and accrued income | 490/1 | €547 | €7,585 | +€7,038 | +1286.5% |
| Total equity and liabilities | 10/49 | €179,977 | €124,822 | -€55,156 | -30.6% |
| Equity | 10/15 | €154,805 | €108,605 | -€46,200 | -29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,805 | €103,605 | -€46,200 | -30.8% |
| Distributable reserves | 133 | €149,805 | €103,605 | -€46,200 | -30.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,172 | €16,216 | -€8,956 | -35.6% |
| Amounts payable within one year | 42/48 | €25,172 | €16,216 | -€8,956 | -35.6% |
| Trade debts | 44 | €98 | €1,735 | +€1,636 | +1661.8% |
| Suppliers | 440/4 | €98 | €1,735 | +€1,636 | +1661.8% |
| Taxes, remuneration and social security | 45 | €19,031 | €6,816 | -€12,215 | -64.2% |
| Taxes | 450/3 | €19,031 | €6,776 | -€12,255 | -64.4% |
| Remuneration and social security | 454/9 | €0 | €40 | +€40 | |
| Other amounts payable | 47/48 | €6,043 | €7,666 | +€1,623 | +26.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €7,214 | +€195 | +2.8% |
| Other operating charges | 640/8 | €628 | €577 | -€51 | -8.1% |
| Gross operating margin | 9900 | €90,000 | €34,304 | -€55,697 | -61.9% |
| Operating profit (loss) | 9901 | €82,353 | €26,512 | -€55,841 | -67.8% |
| Financial charges | 65/66B | €67 | €258 | +€191 | +285.2% |
| Recurring financial charges | 65 | €67 | €258 | +€191 | +285.2% |
| Profit (loss) for the period before taxes | 9903 | €82,286 | €26,253 | -€56,033 | -68.1% |
| Income taxes | 67/77 | €17,993 | €8,160 | -€9,833 | -54.7% |
| Profit (loss) for the period | 9904 | €64,293 | €18,094 | -€46,200 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,293 | €18,094 | -€46,200 | -71.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.