DISTRI B & M: 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.
DISTRI B & M
Largest movements
- Receivables within one year +€66,821
up €66,821 (+21.5%), from €311,000 to €377,821
of which Other amounts receivable: +€67,472
- Stocks and contracts -€14,875
down €14,875 (-12.9%), from €115,160 to €100,285
- Profit (loss) carried forward +€50,466
up €50,466 (+6.9%), from €734,786 to €785,252
- Financial charges -€11,878
down €11,878 (-67.4%), from €17,626 to €5,748
- Taxes +€4,517
up €4,517 (+33.8%), from €13,352 to €17,869
- Gross operating margin +€3,974
up €3,974 (+4.9%), from €80,580 to €84,554
- Financial income +€3,954
up €3,954 (+28.4%), from €13,922 to €17,876
- Other operating charges +€2,416
up €2,416 (+67.4%), from €3,583 to €5,999
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €883,809 | €932,609 | +€48,800 | +5.5% |
| Fixed assets | 21/28 | €73,454 | €65,979 | -€7,474 | -10.2% |
| Tangible fixed assets | 22/27 | €73,454 | €65,979 | -€7,474 | -10.2% |
| Land and buildings | 22 | €72,167 | €65,191 | -€6,975 | -9.7% |
| Plant, machinery and equipment | 23 | €522 | €332 | -€190 | -36.4% |
| Furniture and vehicles | 24 | €765 | €456 | -€309 | -40.4% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €810,356 | €866,630 | +€56,274 | +6.9% |
| Amounts receivable after more than one year | 29 | €370,000 | €370,000 | = | 0.0% |
| Other amounts receivable | 291 | €370,000 | €370,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €115,160 | €100,285 | -€14,875 | -12.9% |
| Stocks | 30/36 | €115,160 | €100,285 | -€14,875 | -12.9% |
| Amounts receivable within one year | 40/41 | €311,000 | €377,821 | +€66,821 | +21.5% |
| Trade receivables | 40 | €7,616 | €6,965 | -€651 | -8.5% |
| Other amounts receivable | 41 | €303,384 | €370,856 | +€67,472 | +22.2% |
| Cash at bank and in hand | 54/58 | €14,196 | €18,524 | +€4,328 | +30.5% |
| Total equity and liabilities | 10/49 | €883,809 | €932,609 | +€48,800 | +5.5% |
| Equity | 10/15 | €742,846 | €793,312 | +€50,466 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €734,786 | €785,252 | +€50,466 | +6.9% |
| Amounts payable | 17/49 | €140,963 | €139,297 | -€1,666 | -1.2% |
| Amounts payable within one year | 42/48 | €140,963 | €139,297 | -€1,666 | -1.2% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €25,740 | €18,779 | -€6,961 | -27.0% |
| Suppliers | 440/4 | €25,740 | €18,779 | -€6,961 | -27.0% |
| Taxes, remuneration and social security | 45 | €15,223 | €20,518 | +€5,295 | +34.8% |
| Taxes | 450/3 | €15,223 | €20,518 | +€5,295 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,311 | €7,474 | -€1,837 | -19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,875 | €14,875 | = | 0.0% |
| Other operating charges | 640/8 | €3,583 | €5,999 | +€2,416 | +67.4% |
| Gross operating margin | 9900 | €80,580 | €84,554 | +€3,974 | +4.9% |
| Operating profit (loss) | 9901 | €52,810 | €56,206 | +€3,396 | +6.4% |
| Financial income | 75/76B | €13,922 | €17,876 | +€3,954 | +28.4% |
| Recurring financial income | 75 | €13,922 | €17,876 | +€3,954 | +28.4% |
| Financial charges | 65/66B | €17,626 | €5,748 | -€11,878 | -67.4% |
| Recurring financial charges | 65 | €17,626 | €5,748 | -€11,878 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €49,107 | €68,335 | +€19,228 | +39.2% |
| Income taxes | 67/77 | €13,352 | €17,869 | +€4,517 | +33.8% |
| Profit (loss) for the period | 9904 | €35,755 | €50,466 | +€14,711 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,755 | €50,466 | +€14,711 | +41.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.