DISTRI-CONSULT: 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-CONSULT
Largest movements
- Tangible fixed assets -€10,513
down €10,513 (-68.5%), from €15,352 to €4,839
- Receivables within one year -€6,089
down €6,089 (-10.7%), from €57,116 to €51,026
of which Other amounts receivable: -€10,189
- Current portion of long-term debt -€13,406
down €13,406 (-50.9%), from €26,318 to €12,912
- Profit (loss) carried forward +€9,987
up €9,987 (+9.1%), from €110,318 to €120,305
- Debts after one year -€9,412
no longer reported in 2025 (was €9,412)
- Trade debts -€3,456
down €3,456 (-6.3%), from €55,156 to €51,700
- Gross operating margin +€7,921
up €7,921 (+39.3%), from €20,154 to €28,075
- Taxes +€1,646
up €1,646 (+49.0%), from €3,358 to €5,004
- Other operating charges +€286
up €286 (+25.4%), from €1,125 to €1,411
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 | €238,758 | €222,175 | -€16,583 | -6.9% |
| Fixed assets | 21/28 | €180,352 | €169,839 | -€10,513 | -5.8% |
| Tangible fixed assets | 22/27 | €15,352 | €4,839 | -€10,513 | -68.5% |
| Furniture and vehicles | 24 | €15,352 | €4,839 | -€10,513 | -68.5% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €58,406 | €52,336 | -€6,070 | -10.4% |
| Amounts receivable within one year | 40/41 | €57,116 | €51,026 | -€6,089 | -10.7% |
| Trade receivables | 40 | €11,327 | €15,427 | +€4,100 | +36.2% |
| Other amounts receivable | 41 | €45,789 | €35,599 | -€10,189 | -22.3% |
| Cash at bank and in hand | 54/58 | €1,290 | €1,309 | +€19 | +1.5% |
| Total equity and liabilities | 10/49 | €238,758 | €222,175 | -€16,583 | -6.9% |
| Equity | 10/15 | €140,778 | €150,765 | +€9,987 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,318 | €120,305 | +€9,987 | +9.1% |
| Amounts payable | 17/49 | €97,981 | €71,410 | -€26,570 | -27.1% |
| Amounts payable after more than one year | 17 | €9,412 | - | -€9,412 | |
| Financial debts | 170/4 | €9,412 | - | -€9,412 | |
| Amounts payable within one year | 42/48 | €88,181 | €71,410 | -€16,771 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €26,318 | €12,912 | -€13,406 | -50.9% |
| Financial debts | 43 | €615 | €1,115 | +€500 | +81.3% |
| Credit institutions | 430/8 | €615 | €1,115 | +€500 | +81.3% |
| Trade debts | 44 | €55,156 | €51,700 | -€3,456 | -6.3% |
| Suppliers | 440/4 | €55,156 | €51,700 | -€3,456 | -6.3% |
| Taxes, remuneration and social security | 45 | €6,093 | €5,684 | -€410 | -6.7% |
| Taxes | 450/3 | €6,093 | €5,684 | -€410 | -6.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Non-recurring operating income | 76A | €3,144 | €477 | -€2,667 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,513 | €10,513 | = | 0.0% |
| Other operating charges | 640/8 | €1,125 | €1,411 | +€286 | +25.4% |
| Gross operating margin | 9900 | €20,154 | €28,075 | +€7,921 | +39.3% |
| Operating profit (loss) | 9901 | €8,517 | €16,151 | +€7,635 | +89.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,410 | €1,161 | -€249 | -17.7% |
| Recurring financial charges | 65 | €1,410 | €1,161 | -€249 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €7,107 | €14,990 | +€7,884 | +110.9% |
| Income taxes | 67/77 | €3,358 | €5,004 | +€1,646 | +49.0% |
| Profit (loss) for the period | 9904 | €3,749 | €9,987 | +€6,238 | +166.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,749 | €9,987 | +€6,238 | +166.4% |
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 12 October 2026 via checked.be.