DISTRI-ICE: what changed
Two fiscal 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-ICE
Largest movements
- Receivables within one year +€4,140
up €4,140 (+68.1%), from €6,077 to €10,218
of which Trade receivables: +€2,900
- Tangible fixed assets -€2,726
down €2,726 (-28.6%), from €9,539 to €6,812
- Cash -€2,162
down €2,162 (-12.7%), from €17,080 to €14,917
mainly Receivables within one year (-€4,140) and Tax, wage and social debts (-€2,505)
- Tax, wage and social debts -€2,505
down €2,505 (-83.8%), from €2,990 to €485
- Profit (loss) carried forward +€1,687
up €1,687 (+16.2%), from €10,387 to €12,074
- Trade debts +€557
up €557 (+9.5%), from €5,850 to €6,407
- Other debts -€485
down €485 (-4.1%), from €11,771 to €11,287
- Gross operating margin -€12,422
down €12,422 (-68.4%), from €18,159 to €5,737
- Taxes -€2,126
down €2,126 (-81.4%), from €2,612 to €485
- Depreciation -€1,366
down €1,366 (-33.4%), from €4,092 to €2,726
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 | €32,998 | €32,252 | -€746 | -2.3% |
| Fixed assets | 21/28 | €9,539 | €6,812 | -€2,726 | -28.6% |
| Tangible fixed assets | 22/27 | €9,539 | €6,812 | -€2,726 | -28.6% |
| Furniture and vehicles | 24 | €9,539 | €6,812 | -€2,726 | -28.6% |
| Current assets | 29/58 | €23,460 | €25,440 | +€1,980 | +8.4% |
| Amounts receivable within one year | 40/41 | €6,077 | €10,218 | +€4,140 | +68.1% |
| Trade receivables | 40 | €6,077 | €8,978 | +€2,900 | +47.7% |
| Other amounts receivable | 41 | - | €1,240 | +€1,240 | |
| Cash at bank and in hand | 54/58 | €17,080 | €14,917 | -€2,162 | -12.7% |
| Deferred charges and accrued income | 490/1 | €303 | €305 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €32,998 | €32,252 | -€746 | -2.3% |
| Equity | 10/15 | €12,387 | €14,074 | +€1,687 | +13.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,387 | €12,074 | +€1,687 | +16.2% |
| Amounts payable | 17/49 | €20,612 | €18,179 | -€2,433 | -11.8% |
| Amounts payable within one year | 42/48 | €20,612 | €18,179 | -€2,433 | -11.8% |
| Trade debts | 44 | €5,850 | €6,407 | +€557 | +9.5% |
| Suppliers | 440/4 | €5,850 | €6,407 | +€557 | +9.5% |
| Taxes, remuneration and social security | 45 | €2,990 | €485 | -€2,505 | -83.8% |
| Taxes | 450/3 | €2,990 | €485 | -€2,505 | -83.8% |
| Other amounts payable | 47/48 | €11,771 | €11,287 | -€485 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,092 | €2,726 | -€1,366 | -33.4% |
| Other operating charges | 640/8 | €841 | €682 | -€159 | -18.9% |
| Gross operating margin | 9900 | €18,159 | €5,737 | -€12,422 | -68.4% |
| Operating profit (loss) | 9901 | €13,225 | €2,329 | -€10,897 | -82.4% |
| Financial charges | 65/66B | €227 | €156 | -€71 | -31.1% |
| Recurring financial charges | 65 | €227 | €156 | -€71 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €12,998 | €2,172 | -€10,826 | -83.3% |
| Income taxes | 67/77 | €2,612 | €485 | -€2,126 | -81.4% |
| Profit (loss) for the period | 9904 | €10,387 | €1,687 | -€8,700 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,387 | €1,687 | -€8,700 | -83.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.