DISTRI-INCOURT: 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.
What changed
DISTRI-INCOURT
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€978,957
2024 · €965,792+€13,165
Equity
€3.0m
2024 · €2.4m+€628,957
Cash
€3.4m
2024 · €2.6m+€798,970
Balance sheet total
€4.8m
2024 · €4.0m+€826,017
Largest movements
Assets
- Cash +€798,970
up €798,970 (+31.3%), from €2.6m to €3.4m
mainly Net result for the year (+€978,957) and Trade debts (+€117,595)
Equity and liabilities
- Profit (loss) carried forward +€628,957
up €628,957 (+29.1%), from €2.2m to €2.8m
- Trade debts +€117,595
up €117,595 (+12.1%), from €969,096 to €1.1m
- Tax, wage and social debts +€68,423
up €68,423 (+42.7%), from €160,411 to €228,833
of which Taxes: +€54,529
- Other debts +€52,041
up €52,041 (+23.6%), from €220,923 to €272,964
Income statement
- Staff costs +€156,890
up €156,890 (+13.0%), from €1.2m to €1.4m
- Gross operating margin +€142,218
up €142,218 (+5.4%), from €2.6m to €2.8m
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.
Result 2024
€965,792
Gross operating margin
+€142,218
Staff costs
-€156,890
Depreciation
+€25,254
Other operating charges
-€437
Financial income
-€17,197
Financial charges
-€139
Taxes
+€20,355
Result 2025
€978,957
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€42,846
Financing
-€350,000
Cash 2024
€2.6m
From operations (derived)
+€1.2m
Net result for the year
+€978,957
Depreciation
+€79,726
Stocks and contracts
-€21,003
Receivables within one year
-€42,817
Deferred charges and accrued income
-€107
Trade debts
+€117,595
Tax, wage and social debts
+€68,423
Other debts
+€52,041
Accrued charges and deferred income
-€41,000
Investment (derived)
-€42,846
Investment in fixed assets (net)
-€42,846
Financing
-€350,000
Contributions, distributions and other
-€350,000
Cash 2025
€3.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,961,693 | €4,787,709 | +€826,017 | +20.9% |
| Fixed assets | 21/28 | €329,624 | €292,743 | -€36,881 | -11.2% |
| Tangible fixed assets | 22/27 | €329,161 | €292,280 | -€36,881 | -11.2% |
| Plant, machinery and equipment | 23 | €119,677 | €103,544 | -€16,133 | -13.5% |
| Furniture and vehicles | 24 | €209,484 | €188,736 | -€20,748 | -9.9% |
| Financial fixed assets | 28 | €463 | €463 | = | 0.0% |
| Current assets | 29/58 | €3,632,068 | €4,494,966 | +€862,897 | +23.8% |
| Stocks and contracts in progress | 3 | €350,983 | €371,986 | +€21,003 | +6.0% |
| Stocks | 30/36 | €350,983 | €371,986 | +€21,003 | +6.0% |
| Amounts receivable within one year | 40/41 | €719,094 | €761,911 | +€42,817 | +6.0% |
| Trade receivables | 40 | €171,541 | €295,756 | +€124,215 | +72.4% |
| Other amounts receivable | 41 | €547,553 | €466,154 | -€81,399 | -14.9% |
| Cash at bank and in hand | 54/58 | €2,553,871 | €3,352,841 | +€798,970 | +31.3% |
| Deferred charges and accrued income | 490/1 | €8,121 | €8,228 | +€107 | +1.3% |
| Total equity and liabilities | 10/49 | €3,961,693 | €4,787,709 | +€826,017 | +20.9% |
| Equity | 10/15 | €2,406,263 | €3,035,220 | +€628,957 | +26.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €47,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47,000 | €47,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,159,263 | €2,788,220 | +€628,957 | +29.1% |
| Amounts payable | 17/49 | €1,555,430 | €1,752,489 | +€197,059 | +12.7% |
| Amounts payable within one year | 42/48 | €1,350,430 | €1,588,489 | +€238,059 | +17.6% |
| Trade debts | 44 | €969,096 | €1,086,692 | +€117,595 | +12.1% |
| Suppliers | 440/4 | €969,096 | €1,086,692 | +€117,595 | +12.1% |
| Taxes, remuneration and social security | 45 | €160,411 | €228,833 | +€68,423 | +42.7% |
| Taxes | 450/3 | €26,727 | €81,256 | +€54,529 | +204% |
| Remuneration and social security | 454/9 | €133,684 | €147,577 | +€13,894 | +10.4% |
| Other amounts payable | 47/48 | €220,923 | €272,964 | +€52,041 | +23.6% |
| Accrued charges and deferred income | 492/3 | €205,000 | €164,000 | -€41,000 | -20.0% |
| Non-recurring operating income | 76A | - | €13,266 | +€13,266 | |
| Remuneration, social security and pensions | 62 | €1,205,530 | €1,362,420 | +€156,890 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,981 | €79,726 | -€25,254 | -24.1% |
| Other operating charges | 640/8 | €4,166 | €4,603 | +€437 | +10.5% |
| Gross operating margin | 9900 | €2,609,584 | €2,751,802 | +€142,218 | +5.4% |
| Operating profit (loss) | 9901 | €1,294,908 | €1,305,053 | +€10,145 | +0.8% |
| Financial income | 75/76B | €58,137 | €40,940 | -€17,197 | -29.6% |
| Recurring financial income | 75 | €58,137 | €40,940 | -€17,197 | -29.6% |
| Financial charges | 65/66B | €32,660 | €32,799 | +€139 | +0.4% |
| Recurring financial charges | 65 | €32,660 | €32,799 | +€139 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,320,384 | €1,313,195 | -€7,190 | -0.5% |
| Income taxes | 67/77 | €354,592 | €334,237 | -€20,355 | -5.7% |
| Profit (loss) for the period | 9904 | €965,792 | €978,957 | +€13,165 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €965,792 | €978,957 | +€13,165 | +1.4% |
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 28 October 2026 via checked.be.