DISTRI-JUNAUX: 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-JUNAUX
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+881%), from €206,284 to €2.0m
of which Plant, machinery and equipment: +€1.8m
- Receivables within one year +€390,995
up €390,995 (+328%), from €119,346 to €510,341
of which Trade receivables: +€418,163
- Cash -€121,958
down €121,958 (-61.0%), from €199,773 to €77,814
mainly Investment in fixed assets (net) (-€2.0m) and Net result for the year (-€930,030)
- Stocks and contracts -€86,479
down €86,479 (-19.7%), from €439,954 to €353,476
- Debts after one year +€2.0m
up €2.0m (+53,865%), from €3,800 to €2.1m
of which Financial debts: +€2.0m
- Profit (loss) carried forward -€930,030
down €930,030 (-220%), from -€423,279 to -€1.4m
- Trade debts +€599,088
up €599,088 (+66.0%), from €907,613 to €1.5m
- Current portion of long-term debt +€284,817
new in 2025: €284,817
- Financial charges +€362,820
up €362,820 (+1,066%), from €34,042 to €396,863
- Gross operating margin +€197,816
up €197,816 (+27.4%), from €723,138 to €920,954
- Depreciation +€195,771
up €195,771 (+748%), from €26,157 to €221,928
- Staff costs +€189,371
up €189,371 (+17.5%), from €1.1m to €1.3m
- Financial income +€93,748
up €93,748 (+33,481,414%), from €0 to €93,748
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 | €1,163,534 | €3,145,691 | +€2.0m | +170% |
| Fixed assets | 21/28 | €399,688 | €2,195,204 | +€1.8m | +449% |
| Intangible fixed assets | 21 | €193,404 | €171,693 | -€21,711 | -11.2% |
| Tangible fixed assets | 22/27 | €206,284 | €2,023,511 | +€1.8m | +881% |
| Land and buildings | 22 | €1,361 | €1,314 | -€47 | -3.4% |
| Plant, machinery and equipment | 23 | €199,236 | €2,003,724 | +€1.8m | +906% |
| Furniture and vehicles | 24 | €5,687 | €18,473 | +€12,786 | +225% |
| Current assets | 29/58 | €763,846 | €950,488 | +€186,642 | +24.4% |
| Stocks and contracts in progress | 3 | €439,954 | €353,476 | -€86,479 | -19.7% |
| Stocks | 30/36 | €439,954 | €353,476 | -€86,479 | -19.7% |
| Amounts receivable within one year | 40/41 | €119,346 | €510,341 | +€390,995 | +328% |
| Trade receivables | 40 | €92,178 | €510,341 | +€418,163 | +454% |
| Other amounts receivable | 41 | €27,168 | €1 | -€27,168 | -100.0% |
| Cash at bank and in hand | 54/58 | €199,773 | €77,814 | -€121,958 | -61.0% |
| Deferred charges and accrued income | 490/1 | €4,773 | €8,856 | +€4,083 | +85.6% |
| Total equity and liabilities | 10/49 | €1,163,534 | €3,145,691 | +€2.0m | +170% |
| Equity | 10/15 | -€323,279 | -€1,253,309 | -€930,030 | -288% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€423,279 | -€1,353,309 | -€930,030 | -220% |
| Amounts payable | 17/49 | €1,486,813 | €4,399,000 | +€2.9m | +196% |
| Amounts payable after more than one year | 17 | €3,800 | €2,050,687 | +€2.0m | +53,865% |
| Financial debts | 170/4 | - | €2,046,887 | +€2.0m | |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,483,013 | €2,341,874 | +€858,862 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | - | €284,817 | +€284,817 | |
| Trade debts | 44 | €907,613 | €1,506,702 | +€599,088 | +66.0% |
| Suppliers | 440/4 | €907,613 | €1,506,702 | +€599,088 | +66.0% |
| Taxes, remuneration and social security | 45 | €239,212 | €216,935 | -€22,277 | -9.3% |
| Taxes | 450/3 | €45,438 | €26,868 | -€18,570 | -40.9% |
| Remuneration and social security | 454/9 | €193,774 | €190,067 | -€3,707 | -1.9% |
| Other amounts payable | 47/48 | €336,187 | €333,421 | -€2,767 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €6,439 | +€6,439 | |
| Non-recurring operating income | 76A | €520,457 | €146,229 | -€374,228 | -71.9% |
| Remuneration, social security and pensions | 62 | €1,084,588 | €1,273,959 | +€189,371 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,157 | €221,928 | +€195,771 | +748% |
| Other operating charges | 640/8 | €1,630 | €39,513 | +€37,883 | +2,324% |
| Non-recurring operating charges | 66A | - | €12,322 | +€12,322 | |
| Gross operating margin | 9900 | €723,138 | €920,954 | +€197,816 | +27.4% |
| Operating profit (loss) | 9901 | -€389,237 | -€626,768 | -€237,531 | -61.0% |
| Financial income | 75/76B | €0 | €93,748 | +€93,748 | +33,481,414% |
| Recurring financial income | 75 | €0 | €93,748 | +€93,748 | +33,481,414% |
| Financial charges | 65/66B | €34,042 | €396,863 | +€362,820 | +1,066% |
| Recurring financial charges | 65 | €34,042 | €396,863 | +€362,820 | +1,066% |
| Profit (loss) for the period before taxes | 9903 | -€423,279 | -€929,883 | -€506,604 | -120% |
| Income taxes | 67/77 | - | €147 | +€147 | |
| Profit (loss) for the period | 9904 | -€423,279 | -€930,030 | -€506,751 | -120% |
| Profit (loss) for the period to be appropriated | 9905 | -€423,279 | -€930,030 | -€506,751 | -120% |
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 23 October 2026 via checked.be.