Distri - Full: 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 - Full
Largest movements
- Tangible fixed assets -€14,034
down €14,034 (-13.8%), from €101,559 to €87,525
- Deferred charges and accrued income -€7,028
down €7,028 (-84.2%), from €8,343 to €1,315
- Receivables within one year -€4,832
down €4,832 (-8.3%), from €58,331 to €53,499
of which Other amounts receivable: -€2,832
- Current portion of long-term debt -€16,473
down €16,473 (-83.8%), from €19,652 to €3,179
- Profit (loss) carried forward -€14,822
down €14,822 (-17.7%), from -€83,946 to -€98,767
- Accrued charges and deferred income +€13,157
new in 2023: €13,157
- Trade debts +€10,166
up €10,166 (+40.8%), from €24,911 to €35,077
- Short-term financial debts -€8,156
down €8,156 (-21.4%), from €38,081 to €29,925
- Gross operating margin -€34,569
down €34,569 (-85.9%), from €40,231 to €5,663
- Financial charges -€2,149
down €2,149 (-27.3%), from €7,884 to €5,735
- Other operating charges -€778
down €778 (-51.9%), from €1,498 to €720
- Depreciation -€472
down €472 (-3.3%), from €14,506 to €14,034
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,376 | €153,121 | -€26,255 | -14.6% |
| Fixed assets | 21/28 | €101,559 | €87,525 | -€14,034 | -13.8% |
| Tangible fixed assets | 22/27 | €101,559 | €87,525 | -€14,034 | -13.8% |
| Land and buildings | 22 | €69,320 | €64,780 | -€4,540 | -6.5% |
| Plant, machinery and equipment | 23 | €11,570 | €8,410 | -€3,159 | -27.3% |
| Leasing and similar rights | 25 | €20,669 | €14,335 | -€6,334 | -30.6% |
| Current assets | 29/58 | €77,817 | €65,596 | -€12,221 | -15.7% |
| Stocks and contracts in progress | 3 | €1,052 | €927 | -€125 | -11.9% |
| Stocks | 30/36 | €1,052 | €927 | -€125 | -11.9% |
| Amounts receivable within one year | 40/41 | €58,331 | €53,499 | -€4,832 | -8.3% |
| Trade receivables | 40 | €40,414 | €38,414 | -€2,000 | -4.9% |
| Other amounts receivable | 41 | €17,917 | €15,084 | -€2,832 | -15.8% |
| Cash at bank and in hand | 54/58 | €10,091 | €9,855 | -€236 | -2.3% |
| Deferred charges and accrued income | 490/1 | €8,343 | €1,315 | -€7,028 | -84.2% |
| Total equity and liabilities | 10/49 | €179,376 | €153,121 | -€26,255 | -14.6% |
| Equity | 10/15 | €37,869 | €23,047 | -€14,822 | -39.1% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Capital | 10 | €19,831 | €19,831 | = | 0.0% |
| Issued capital | 100 | €19,831 | €19,831 | = | 0.0% |
| Revaluation surpluses | 12 | €66,700 | €63,000 | -€3,700 | -5.5% |
| Reserves | 13 | €35,283 | €38,983 | +€3,700 | +10.5% |
| Non-distributable reserves | 130/1 | €35,283 | €38,983 | +€3,700 | +10.5% |
| Legal reserve | 130 | €1,983 | - | -€1,983 | |
| Other | 1319 | €33,300 | €38,983 | +€5,683 | +17.1% |
| Profit (loss) carried forward | 14 | -€83,946 | -€98,767 | -€14,822 | -17.7% |
| Amounts payable | 17/49 | €141,507 | €130,074 | -€11,433 | -8.1% |
| Amounts payable after more than one year | 17 | €18,825 | €16,149 | -€2,676 | -14.2% |
| Financial debts | 170/4 | €18,825 | €16,149 | -€2,676 | -14.2% |
| Amounts payable within one year | 42/48 | €122,682 | €100,768 | -€21,914 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €19,652 | €3,179 | -€16,473 | -83.8% |
| Financial debts | 43 | €38,081 | €29,925 | -€8,156 | -21.4% |
| Credit institutions | 430/8 | €38,081 | €29,925 | -€8,156 | -21.4% |
| Trade debts | 44 | €24,911 | €35,077 | +€10,166 | +40.8% |
| Suppliers | 440/4 | €24,911 | €35,077 | +€10,166 | +40.8% |
| Taxes, remuneration and social security | 45 | €635 | - | -€635 | |
| Taxes | 450/3 | €635 | - | -€635 | |
| Other amounts payable | 47/48 | €39,403 | €32,587 | -€6,816 | -17.3% |
| Accrued charges and deferred income | 492/3 | - | €13,157 | +€13,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,506 | €14,034 | -€472 | -3.3% |
| Other operating charges | 640/8 | €1,498 | €720 | -€778 | -51.9% |
| Gross operating margin | 9900 | €40,231 | €5,663 | -€34,569 | -85.9% |
| Operating profit (loss) | 9901 | €24,227 | -€9,091 | -€33,319 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,990% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,990% |
| Financial charges | 65/66B | €7,884 | €5,735 | -€2,149 | -27.3% |
| Recurring financial charges | 65 | €7,884 | €5,735 | -€2,149 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €16,343 | -€14,822 | -€31,165 | |
| Profit (loss) for the period | 9904 | €16,343 | -€14,822 | -€31,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,343 | -€14,822 | -€31,165 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.