DISTRI-CONSULTING: 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-CONSULTING
Largest movements
- Tangible fixed assets -€144,493
down €144,493 (-9.7%), from €1.5m to €1.3m
of which Furniture and vehicles: -€95,791
- Cash +€48,769
up €48,769 (+419%), from €11,634 to €60,403
mainly Depreciation (+€106,321) and Net result for the year (+€99,008)
- Receivables within one year +€37,196
up €37,196 (+17.3%), from €215,058 to €252,254
of which Trade receivables: +€49,081
- Intangible fixed assets -€28,894
down €28,894 (-66.4%), from €43,506 to €14,612
- Debts after one year -€119,841
down €119,841 (-23.4%), from €512,581 to €392,740
- Other debts +€57,839
up €57,839 (+49.2%), from €117,464 to €175,303
- Short-term financial debts -€56,957
no longer reported in 2025 (was €56,957)
- Gross operating margin +€31,943
up €31,943 (+7.4%), from €431,994 to €463,937
- Staff costs -€28,008
down €28,008 (-13.6%), from €206,041 to €178,033
- Taxes +€17,933
up €17,933 (+55.6%), from €32,265 to €50,198
- Financial charges +€8,863
up €8,863 (+56.8%), from €15,608 to €24,471
of which Financial charges: +€5,429
- Depreciation -€6,236
down €6,236 (-5.5%), from €112,557 to €106,321
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 | €1,910,116 | €1,823,347 | -€86,769 | -4.5% |
| Fixed assets | 21/28 | €1,682,208 | €1,508,821 | -€173,387 | -10.3% |
| Intangible fixed assets | 21 | €43,506 | €14,612 | -€28,894 | -66.4% |
| Tangible fixed assets | 22/27 | €1,483,832 | €1,339,339 | -€144,493 | -9.7% |
| Land and buildings | 22 | €1,263,229 | €1,221,530 | -€41,699 | -3.3% |
| Plant, machinery and equipment | 23 | €14,992 | €7,989 | -€7,003 | -46.7% |
| Furniture and vehicles | 24 | €205,611 | €109,820 | -€95,791 | -46.6% |
| Financial fixed assets | 28 | €154,870 | €154,870 | = | 0.0% |
| Current assets | 29/58 | €227,908 | €314,526 | +€86,618 | +38.0% |
| Stocks and contracts in progress | 3 | €1,216 | €1,216 | = | 0.0% |
| Stocks | 30/36 | €1,216 | €1,216 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €215,058 | €252,254 | +€37,196 | +17.3% |
| Trade receivables | 40 | €179,718 | €228,799 | +€49,081 | +27.3% |
| Other amounts receivable | 41 | €35,340 | €23,455 | -€11,885 | -33.6% |
| Cash at bank and in hand | 54/58 | €11,634 | €60,403 | +€48,769 | +419% |
| Deferred charges and accrued income | 490/1 | - | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €1,910,116 | €1,823,347 | -€86,769 | -4.5% |
| Equity | 10/15 | €1,036,761 | €1,055,769 | +€19,008 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €634,159 | €652,159 | +€18,000 | +2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €632,299 | €650,299 | +€18,000 | +2.8% |
| Profit (loss) carried forward | 14 | €384,002 | €385,010 | +€1,008 | +0.3% |
| Amounts payable | 17/49 | €873,355 | €767,578 | -€105,777 | -12.1% |
| Amounts payable after more than one year | 17 | €512,581 | €392,740 | -€119,841 | -23.4% |
| Financial debts | 170/4 | €512,581 | €392,740 | -€119,841 | -23.4% |
| Amounts payable within one year | 42/48 | €348,949 | €358,047 | +€9,098 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €125,967 | €119,841 | -€6,126 | -4.9% |
| Financial debts | 43 | €56,957 | - | -€56,957 | |
| Credit institutions | 430/8 | €56,957 | - | -€56,957 | |
| Trade debts | 44 | €25,119 | €23,279 | -€1,840 | -7.3% |
| Suppliers | 440/4 | €25,119 | €23,279 | -€1,840 | -7.3% |
| Taxes, remuneration and social security | 45 | €23,442 | €39,624 | +€16,182 | +69.0% |
| Taxes | 450/3 | €7,675 | €35,336 | +€27,661 | +360% |
| Remuneration and social security | 454/9 | €15,767 | €4,288 | -€11,479 | -72.8% |
| Other amounts payable | 47/48 | €117,464 | €175,303 | +€57,839 | +49.2% |
| Accrued charges and deferred income | 492/3 | €11,825 | €16,791 | +€4,966 | +42.0% |
| Non-recurring operating income | 76A | - | €14,991 | +€14,991 | |
| Remuneration, social security and pensions | 62 | €206,041 | €178,033 | -€28,008 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,557 | €106,321 | -€6,236 | -5.5% |
| Other operating charges | 640/8 | €4,937 | €5,906 | +€969 | +19.6% |
| Gross operating margin | 9900 | €431,994 | €463,937 | +€31,943 | +7.4% |
| Operating profit (loss) | 9901 | €108,459 | €173,677 | +€65,218 | +60.1% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €15,608 | €24,471 | +€8,863 | +56.8% |
| Recurring financial charges | 65 | €12,108 | €17,537 | +€5,429 | +44.8% |
| Non-recurring financial charges | 66B | €3,500 | €6,934 | +€3,434 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €92,886 | €149,206 | +€56,320 | +60.6% |
| Income taxes | 67/77 | €32,265 | €50,198 | +€17,933 | +55.6% |
| Profit (loss) for the period | 9904 | €60,621 | €99,008 | +€38,387 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,621 | €99,008 | +€38,387 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.