DISTRI BRUIZ: 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 BRUIZ
Largest movements
- Tangible fixed assets +€34,962
up €34,962 (+45.7%), from €76,540 to €111,502
of which Plant, machinery and equipment: +€41,371
- Receivables within one year +€11,360
up €11,360 (+98.1%), from €11,579 to €22,939
of which Trade receivables: +€11,355
- Stocks and contracts +€10,923
up €10,923 (+22.6%), from €48,241 to €59,164
- Cash +€2,265
up €2,265 (+15.1%), from €14,980 to €17,246
mainly Short-term financial debts (+€56,000) and Other debts (+€23,348)
- Short-term financial debts +€56,000
new in 2025: €56,000
- Current portion of long-term debt -€32,000
no longer reported in 2025 (was €32,000)
- Other debts +€23,348
up €23,348 (+108%), from €21,540 to €44,888
- Trade debts +€13,645
up €13,645 (+795%), from €1,717 to €15,362
- Tax, wage and social debts -€2,215
down €2,215 (-42.1%), from €5,267 to €3,052
- Financial income +€31,957
up €31,957 (+65,972%), from €48 to €32,005
of which Non-recurring financial income: +€32,000
- Depreciation -€10,825
down €10,825 (-35.4%), from €30,607 to €19,782
- Gross operating margin -€3,764
down €3,764 (-81.1%), from -€4,643 to -€8,407
- Other operating charges +€1,177
up €1,177 (+75.4%), from €1,562 to €2,739
- Taxes +€128
new in 2025: €128
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 | €152,305 | €211,894 | +€59,589 | +39.1% |
| Fixed assets | 21/28 | €77,505 | €112,467 | +€34,962 | +45.1% |
| Tangible fixed assets | 22/27 | €76,540 | €111,502 | +€34,962 | +45.7% |
| Plant, machinery and equipment | 23 | €64,318 | €105,689 | +€41,371 | +64.3% |
| Furniture and vehicles | 24 | €12,222 | €5,813 | -€6,409 | -52.4% |
| Financial fixed assets | 28 | €965 | €965 | = | 0.0% |
| Current assets | 29/58 | €74,800 | €99,427 | +€24,627 | +32.9% |
| Stocks and contracts in progress | 3 | €48,241 | €59,164 | +€10,923 | +22.6% |
| Stocks | 30/36 | €48,241 | €59,164 | +€10,923 | +22.6% |
| Amounts receivable within one year | 40/41 | €11,579 | €22,939 | +€11,360 | +98.1% |
| Trade receivables | 40 | €11,579 | €22,934 | +€11,355 | +98.1% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €14,980 | €17,246 | +€2,265 | +15.1% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €152,305 | €211,894 | +€59,589 | +39.1% |
| Equity | 10/15 | €49,501 | €49,752 | +€251 | +0.5% |
| Contributions | 10/11 | €154,047 | €154,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,546 | -€104,295 | +€251 | +0.2% |
| Amounts payable | 17/49 | €102,804 | €162,142 | +€59,337 | +57.7% |
| Amounts payable after more than one year | 17 | €40,576 | €40,576 | = | 0.0% |
| Other amounts payable | 178/9 | €40,576 | €40,576 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,524 | €119,302 | +€58,777 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €32,000 | - | -€32,000 | |
| Financial debts | 43 | - | €56,000 | +€56,000 | |
| Other loans | 439 | - | €56,000 | +€56,000 | |
| Trade debts | 44 | €1,717 | €15,362 | +€13,645 | +795% |
| Suppliers | 440/4 | €1,717 | €15,362 | +€13,645 | +795% |
| Taxes, remuneration and social security | 45 | €5,267 | €3,052 | -€2,215 | -42.1% |
| Taxes | 450/3 | €5,267 | €3,052 | -€2,215 | -42.1% |
| Other amounts payable | 47/48 | €21,540 | €44,888 | +€23,348 | +108% |
| Accrued charges and deferred income | 492/3 | €1,703 | €2,263 | +€560 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,607 | €19,782 | -€10,825 | -35.4% |
| Other operating charges | 640/8 | €1,562 | €2,739 | +€1,177 | +75.4% |
| Gross operating margin | 9900 | -€4,643 | -€8,407 | -€3,764 | -81.1% |
| Operating profit (loss) | 9901 | -€36,811 | -€30,928 | +€5,884 | +16.0% |
| Financial income | 75/76B | €48 | €32,005 | +€31,957 | +65,972% |
| Recurring financial income | 75 | €48 | €5 | -€43 | -88.8% |
| Non-recurring financial income | 76B | - | €32,000 | +€32,000 | |
| Financial charges | 65/66B | €671 | €698 | +€27 | +4.1% |
| Recurring financial charges | 65 | €671 | €698 | +€27 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,434 | €380 | +€37,813 | |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | -€37,434 | €251 | +€37,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,434 | €251 | +€37,685 |
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 27 October 2026 via checked.be.