DISTRADE: 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.
DISTRADE
Largest movements
- Deferred charges and accrued income -€22,188
down €22,188 (-75.1%), from €29,525 to €7,338
- Cash +€21,746
up €21,746 (+963%), from €2,258 to €24,005
mainly Deferred charges and accrued income (+€22,188) and Depreciation (+€17,290)
- Tangible fixed assets -€17,290
down €17,290 (-4.7%), from €369,156 to €351,866
of which Land and buildings: -€17,290
- Trade debts -€22,506
down €22,506 (-91.1%), from €24,712 to €2,206
- Profit (loss) carried forward +€7,287
up €7,287 (+7.4%), from €99,132 to €106,419
- Gross operating margin +€19,487
up €19,487 (+76.9%), from €25,340 to €44,827
- Taxes +€11,516
up €11,516, from -€24 to €11,492
- Financial charges -€9,466
down €9,466 (-44.7%), from €21,178 to €11,711
- Financial income -€1,698
down €1,698 (-16.8%), from €10,118 to €8,421
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 | €705,256 | €694,303 | -€10,953 | -1.6% |
| Fixed assets | 21/28 | €369,156 | €351,866 | -€17,290 | -4.7% |
| Tangible fixed assets | 22/27 | €369,156 | €351,866 | -€17,290 | -4.7% |
| Land and buildings | 22 | €358,856 | €341,566 | -€17,290 | -4.8% |
| Other tangible fixed assets | 26 | €10,300 | €10,300 | = | 0.0% |
| Current assets | 29/58 | €336,101 | €342,438 | +€6,337 | +1.9% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,317 | €11,095 | +€6,778 | +157% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,317 | €11,095 | +€6,778 | +157% |
| Cash at bank and in hand | 54/58 | €2,258 | €24,005 | +€21,746 | +963% |
| Deferred charges and accrued income | 490/1 | €29,525 | €7,338 | -€22,188 | -75.1% |
| Total equity and liabilities | 10/49 | €705,256 | €694,303 | -€10,953 | -1.6% |
| Equity | 10/15 | €425,979 | €433,265 | +€7,287 | +1.7% |
| Contributions | 10/11 | €241,696 | €241,696 | = | 0.0% |
| Reserves | 13 | €85,151 | €85,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €85,151 | €85,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,132 | €106,419 | +€7,287 | +7.4% |
| Amounts payable | 17/49 | €279,278 | €261,038 | -€18,240 | -6.5% |
| Amounts payable within one year | 42/48 | €279,278 | €261,038 | -€18,240 | -6.5% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €24,712 | €2,206 | -€22,506 | -91.1% |
| Suppliers | 440/4 | €24,712 | €2,206 | -€22,506 | -91.1% |
| Taxes, remuneration and social security | 45 | €762 | €3,343 | +€2,581 | +339% |
| Taxes | 450/3 | €762 | €3,343 | +€2,581 | +339% |
| Other amounts payable | 47/48 | €3,804 | €5,489 | +€1,685 | +44.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,290 | €17,290 | = | 0.0% |
| Other operating charges | 640/8 | €5,566 | €5,468 | -€97 | -1.7% |
| Gross operating margin | 9900 | €25,340 | €44,827 | +€19,487 | +76.9% |
| Operating profit (loss) | 9901 | €2,485 | €22,069 | +€19,585 | +788% |
| Financial income | 75/76B | €10,118 | €8,421 | -€1,698 | -16.8% |
| Recurring financial income | 75 | €10,118 | €8,421 | -€1,698 | -16.8% |
| Financial charges | 65/66B | €21,178 | €11,711 | -€9,466 | -44.7% |
| Recurring financial charges | 65 | €21,178 | €11,711 | -€9,466 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,575 | €18,778 | +€27,353 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | -€24 | €11,492 | +€11,516 | |
| Profit (loss) for the period | 9904 | -€8,551 | €7,287 | +€15,837 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,551 | €7,287 | +€15,837 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.