DISTRIART: 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.
DISTRIART
Largest movements
- Receivables within one year -€8,308
down €8,308 (-43.1%), from €19,292 to €10,984
of which Trade receivables: -€10,453
- Tangible fixed assets +€1,929
up €1,929 (+11.3%), from €17,000 to €18,929
of which Plant, machinery and equipment: +€1,929
- Cash +€1,199
up €1,199 (+241%), from €498 to €1,697
mainly Receivables within one year (+€8,308) and Other debts (+€3,713)
- Trade debts -€4,796
down €4,796 (-14.5%), from €33,026 to €28,230
- Profit (loss) carried forward -€4,092
down €4,092 (-18.7%), from -€21,918 to -€26,010
- Other debts +€3,713
up €3,713 (+68.7%), from €5,403 to €9,116
- Gross operating margin +€6,647
up €6,647 (+64.3%), from -€10,342 to -€3,695
- Other operating charges -€385
down €385 (-70.4%), from €547 to €162
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 | €36,971 | €31,796 | -€5,175 | -14.0% |
| Fixed assets | 21/28 | €17,000 | €18,929 | +€1,929 | +11.3% |
| Tangible fixed assets | 22/27 | €17,000 | €18,929 | +€1,929 | +11.3% |
| Plant, machinery and equipment | 23 | - | €1,929 | +€1,929 | |
| Other tangible fixed assets | 26 | €17,000 | €17,000 | = | 0.0% |
| Current assets | 29/58 | €19,971 | €12,867 | -€7,104 | -35.6% |
| Amounts receivable within one year | 40/41 | €19,292 | €10,984 | -€8,308 | -43.1% |
| Trade receivables | 40 | €10,453 | - | -€10,453 | |
| Other amounts receivable | 41 | €8,839 | €10,984 | +€2,145 | +24.3% |
| Cash at bank and in hand | 54/58 | €498 | €1,697 | +€1,199 | +241% |
| Deferred charges and accrued income | 490/1 | €181 | €186 | +€5 | +2.8% |
| Total equity and liabilities | 10/49 | €36,971 | €31,796 | -€5,175 | -14.0% |
| Equity | 10/15 | -€1,458 | -€5,550 | -€4,092 | -281% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,918 | -€26,010 | -€4,092 | -18.7% |
| Amounts payable | 17/49 | €38,429 | €37,346 | -€1,083 | -2.8% |
| Amounts payable within one year | 42/48 | €38,429 | €37,346 | -€1,083 | -2.8% |
| Trade debts | 44 | €33,026 | €28,230 | -€4,796 | -14.5% |
| Suppliers | 440/4 | €33,026 | €28,230 | -€4,796 | -14.5% |
| Other amounts payable | 47/48 | €5,403 | €9,116 | +€3,713 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €71 | +€71 | |
| Other operating charges | 640/8 | €547 | €162 | -€385 | -70.4% |
| Gross operating margin | 9900 | -€10,342 | -€3,695 | +€6,647 | +64.3% |
| Operating profit (loss) | 9901 | -€10,889 | -€3,928 | +€6,961 | +63.9% |
| Financial charges | 65/66B | €188 | €164 | -€24 | -12.6% |
| Recurring financial charges | 65 | €188 | €164 | -€24 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,076 | -€4,092 | +€6,984 | +63.1% |
| Profit (loss) for the period | 9904 | -€11,076 | -€4,092 | +€6,984 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,076 | -€4,092 | +€6,984 | +63.1% |
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 30 October 2026 via checked.be.