DISTRI: 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.
What changed
DISTRI
NACE 47.551, Retail sale of household furniture
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.3m+€30,116
Equity
€14.9m
2024 · €14.2m+€705,587
Cash
€2.9m
2024 · €2.8m+€103,702
Balance sheet total
€19.2m
2024 · €18.4m+€759,251
Largest movements
Assets
- Current investments +€1.5m
up €1.5m (+42.9%), from €3.5m to €5.0m
- Tangible fixed assets -€609,319
down €609,319 (-8.5%), from €7.1m to €6.5m
of which Land and buildings: -€626,171
Equity and liabilities
- Reserves +€705,587
up €705,587 (+5.0%), from €14.0m to €14.7m
of which Distributable reserves: +€733,370
- Other debts +€469,680
up €469,680 (+360%), from €130,320 to €600,000
- Trade debts -€376,289
down €376,289 (-19.0%), from €2.0m to €1.6m
Income statement
- Turnover +€751,624
up €751,624 (+2.2%), from €34.0m to €34.8m
- Goods and materials +€630,869
up €630,869 (+2.3%), from €27.9m to €28.5m
of which Purchases: +€648,371
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.
Result 2024
€1.3m
Turnover
+€751,624
Other operating income
+€16,433
Goods and materials
-€630,869
Services and other goods
-€190,869
Staff costs
-€159,443
Depreciation
+€4,804
Other operating charges
-€19,800
Other operating items
+€283,498
Financial income
-€29,708
Financial charges
+€22,605
Taxes
-€18,157
Result 2025
€1.3m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.3m
Investment
-€1.6m
Financing
-€600,000
Cash 2024
€2.8m
From operations (derived)
+€2.3m
Net result for the year
+€1.3m
Depreciation
+€752,684
Receivables after one year
+€85,714
Stocks and contracts
+€110,197
Receivables within one year
+€51,465
Deferred charges and accrued income
-€12,435
Provisions
-€9,261
Trade debts
-€376,289
Tax, wage and social debts
+€31,287
Advances received
-€51,941
Other debts
+€469,680
Accrued charges and deferred income
-€9,812
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€143,175
Current investments
-€1.5m
Financing
-€600,000
Contributions, distributions and other
-€600,000
Cash 2025
€2.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,391,284 | €19,150,535 | +€759,251 | +4.1% |
| Fixed assets | 21/28 | €7,130,741 | €6,521,232 | -€609,509 | -8.5% |
| Tangible fixed assets | 22/27 | €7,130,551 | €6,521,232 | -€609,319 | -8.5% |
| Land and buildings | 22 | €7,020,449 | €6,394,278 | -€626,171 | -8.9% |
| Plant, machinery and equipment | 23 | €45,661 | €23,314 | -€22,347 | -48.9% |
| Furniture and vehicles | 24 | €64,441 | €103,640 | +€39,199 | +60.8% |
| Financial fixed assets | 28 | €190 | €0 | -€190 | -100% |
| Other financial fixed assets | 284/8 | €190 | €0 | -€190 | -100% |
| Amounts receivable and cash guarantees | 285/8 | €190 | €0 | -€190 | -100% |
| Current assets | 29/58 | €11,260,543 | €12,629,303 | +€1.4m | +12.2% |
| Amounts receivable after more than one year | 29 | €357,143 | €271,429 | -€85,714 | -24.0% |
| Other amounts receivable | 291 | €357,143 | €271,429 | -€85,714 | -24.0% |
| Stocks and contracts in progress | 3 | €3,058,680 | €2,948,482 | -€110,197 | -3.6% |
| Stocks | 30/36 | €3,058,680 | €2,948,482 | -€110,197 | -3.6% |
| Goods purchased for resale | 34 | €3,058,680 | €2,948,482 | -€110,197 | -3.6% |
| Amounts receivable within one year | 40/41 | €1,541,659 | €1,490,194 | -€51,465 | -3.3% |
| Trade receivables | 40 | €1,420,126 | €1,368,661 | -€51,465 | -3.6% |
| Other amounts receivable | 41 | €121,532 | €121,532 | = | 0.0% |
| Current investments | 50/53 | €3,500,000 | €5,000,000 | +€1.5m | +42.9% |
| Other investments | 51/53 | €3,500,000 | €5,000,000 | +€1.5m | +42.9% |
| Cash at bank and in hand | 54/58 | €2,767,218 | €2,870,920 | +€103,702 | +3.7% |
| Deferred charges and accrued income | 490/1 | €35,843 | €48,278 | +€12,435 | +34.7% |
| Total equity and liabilities | 10/49 | €18,391,284 | €19,150,535 | +€759,251 | +4.1% |
| Equity | 10/15 | €14,198,056 | €14,903,643 | +€705,587 | +5.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €67,138 | €67,138 | = | 0.0% |
| Reserves | 13 | €14,005,918 | €14,711,505 | +€705,587 | +5.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €555,535 | €527,752 | -€27,783 | -5.0% |
| Distributable reserves | 133 | €13,437,883 | €14,171,253 | +€733,370 | +5.5% |
| Provisions and deferred taxes | 16 | €44,845 | €35,584 | -€9,261 | -20.7% |
| Deferred taxes | 168 | €44,845 | €35,584 | -€9,261 | -20.7% |
| Amounts payable | 17/49 | €4,148,383 | €4,211,308 | +€62,925 | +1.5% |
| Amounts payable within one year | 42/48 | €4,138,409 | €4,211,146 | +€72,737 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,984,519 | €1,608,230 | -€376,289 | -19.0% |
| Suppliers | 440/4 | €1,984,519 | €1,608,230 | -€376,289 | -19.0% |
| Advances received on contracts in progress | 46 | €1,288,935 | €1,236,993 | -€51,941 | -4.0% |
| Taxes, remuneration and social security | 45 | €734,636 | €765,923 | +€31,287 | +4.3% |
| Taxes | 450/3 | €513,523 | €493,567 | -€19,955 | -3.9% |
| Remuneration and social security | 454/9 | €221,113 | €272,356 | +€51,243 | +23.2% |
| Other amounts payable | 47/48 | €130,320 | €600,000 | +€469,680 | +360% |
| Accrued charges and deferred income | 492/3 | €9,974 | €162 | -€9,812 | -98.4% |
| Operating income | 70/76A | €34,028,835 | €35,080,390 | +€1.1m | +3.1% |
| Turnover | 70 | €34,000,506 | €34,752,131 | +€751,624 | +2.2% |
| Other operating income | 74 | €13,885 | €30,318 | +€16,433 | +118% |
| Non-recurring operating income | 76A | €14,443 | €297,941 | +€283,498 | +1,963% |
| Operating charges | 60/66A | €32,796,927 | €33,793,105 | +€996,178 | +3.0% |
| Goods for resale, raw materials and consumables | 60 | €27,876,441 | €28,507,309 | +€630,869 | +2.3% |
| Purchases | 600/8 | €27,748,741 | €28,397,112 | +€648,371 | +2.3% |
| Change in stocks: decrease (increase) | 609 | €127,699 | €110,197 | -€17,502 | -13.7% |
| Services and other goods | 61 | €2,310,041 | €2,500,910 | +€190,869 | +8.3% |
| Remuneration, social security and pensions | 62 | €1,579,136 | €1,738,580 | +€159,443 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757,488 | €752,684 | -€4,804 | -0.6% |
| Other operating charges | 640/8 | €273,821 | €293,622 | +€19,800 | +7.2% |
| Operating profit (loss) | 9901 | €1,231,908 | €1,287,285 | +€55,376 | +4.5% |
| Financial income | 75/76B | €527,510 | €497,802 | -€29,708 | -5.6% |
| Recurring financial income | 75 | €527,510 | €497,802 | -€29,708 | -5.6% |
| Income from current assets | 751 | €121,000 | €91,154 | -€29,846 | -24.7% |
| Other financial income | 752/9 | €406,510 | €406,648 | +€138 | 0.0% |
| Financial charges | 65/66B | €49,062 | €26,457 | -€22,605 | -46.1% |
| Recurring financial charges | 65 | €49,062 | €26,457 | -€22,605 | -46.1% |
| Debt charges | 650 | €23,517 | €154 | -€23,363 | -99.3% |
| Other financial charges | 652/9 | €25,545 | €26,303 | +€758 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €1,710,356 | €1,758,630 | +€48,273 | +2.8% |
| Transfer from deferred taxes | 780 | €9,261 | €9,261 | +€0 | 0.0% |
| Income taxes | 67/77 | €444,147 | €462,304 | +€18,157 | +4.1% |
| Taxes | 670/3 | €444,147 | €462,304 | +€18,157 | +4.1% |
| Profit (loss) for the period | 9904 | €1,275,471 | €1,305,587 | +€30,116 | +2.4% |
| Transfer from tax-exempt reserves | 789 | €27,783 | €27,783 | -€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €421,000 | €0 | -€421,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €882,254 | €1,333,370 | +€451,116 | +51.1% |
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.