DISTRIBIL: 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.
DISTRIBIL
Largest movements
- Stocks and contracts -€19,127
down €19,127 (-52.1%), from €36,693 to €17,566
- Receivables within one year +€13,468
up €13,468 (+32.0%), from €42,149 to €55,617
of which Trade receivables: +€13,478
- Cash +€11,366
up €11,366 (+156%), from €7,291 to €18,657
mainly Stocks and contracts (+€19,127) and Tax, wage and social debts (+€13,553)
- Tax, wage and social debts +€13,553
up €13,553 (+150%), from €9,032 to €22,585
of which Remuneration and social security: +€7,030
- Debts after one year -€8,212
down €8,212 (-16.8%), from €48,944 to €40,732
of which Financial debts: -€8,212
- Profit (loss) carried forward +€4,383
up €4,383 (+12.3%), from €35,524 to €39,907
- Trade debts -€3,190
down €3,190 (-11.5%), from €27,674 to €24,484
- Gross operating margin -€19,707
down €19,707 (-73.6%), from €26,761 to €7,054
- Financial charges -€11,709
down €11,709 (-96.1%), from €12,185 to €476
- Staff costs -€8,635
no longer reported in 2025 (was €8,635)
- Financial income -€3,438
down €3,438 (-94.3%), from €3,647 to €209
- Depreciation -€2,415
down €2,415 (-79.0%), from €3,057 to €642
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 | €149,693 | €156,380 | +€6,687 | +4.5% |
| Fixed assets | 21/28 | €5,884 | €6,864 | +€980 | +16.7% |
| Tangible fixed assets | 22/27 | €4,884 | €5,864 | +€980 | +20.1% |
| Plant, machinery and equipment | 23 | €4,884 | €5,864 | +€980 | +20.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €143,809 | €149,516 | +€5,707 | +4.0% |
| Amounts receivable after more than one year | 29 | €57,676 | €57,676 | = | 0.0% |
| Other amounts receivable | 291 | €57,676 | €57,676 | = | 0.0% |
| Stocks and contracts in progress | 3 | €36,693 | €17,566 | -€19,127 | -52.1% |
| Stocks | 30/36 | €36,693 | €17,566 | -€19,127 | -52.1% |
| Amounts receivable within one year | 40/41 | €42,149 | €55,617 | +€13,468 | +32.0% |
| Trade receivables | 40 | €41,990 | €55,468 | +€13,478 | +32.1% |
| Other amounts receivable | 41 | €159 | €149 | -€10 | -6.3% |
| Cash at bank and in hand | 54/58 | €7,291 | €18,657 | +€11,366 | +156% |
| Total equity and liabilities | 10/49 | €149,693 | €156,380 | +€6,687 | +4.5% |
| Equity | 10/15 | €55,984 | €60,367 | +€4,383 | +7.8% |
| 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 | €35,524 | €39,907 | +€4,383 | +12.3% |
| Amounts payable | 17/49 | €93,709 | €96,013 | +€2,304 | +2.5% |
| Amounts payable after more than one year | 17 | €48,944 | €40,732 | -€8,212 | -16.8% |
| Financial debts | 170/4 | €33,944 | €25,732 | -€8,212 | -24.2% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,765 | €55,281 | +€10,516 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €8,059 | €8,212 | +€153 | +1.9% |
| Trade debts | 44 | €27,674 | €24,484 | -€3,190 | -11.5% |
| Suppliers | 440/4 | €27,674 | €24,484 | -€3,190 | -11.5% |
| Taxes, remuneration and social security | 45 | €9,032 | €22,585 | +€13,553 | +150% |
| Taxes | 450/3 | €7,192 | €13,715 | +€6,523 | +90.7% |
| Remuneration and social security | 454/9 | €1,840 | €8,870 | +€7,030 | +382% |
| Remuneration, social security and pensions | 62 | €8,635 | - | -€8,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,057 | €642 | -€2,415 | -79.0% |
| Other operating charges | 640/8 | €175 | €162 | -€13 | -7.4% |
| Gross operating margin | 9900 | €26,761 | €7,054 | -€19,707 | -73.6% |
| Operating profit (loss) | 9901 | €14,894 | €6,250 | -€8,644 | -58.0% |
| Financial income | 75/76B | €3,647 | €209 | -€3,438 | -94.3% |
| Recurring financial income | 75 | €3,647 | €209 | -€3,438 | -94.3% |
| Financial charges | 65/66B | €12,185 | €476 | -€11,709 | -96.1% |
| Recurring financial charges | 65 | €12,185 | €476 | -€11,709 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €6,356 | €5,983 | -€373 | -5.9% |
| Income taxes | 67/77 | €1,900 | €1,600 | -€300 | -15.8% |
| Profit (loss) for the period | 9904 | €4,456 | €4,383 | -€73 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,456 | €4,383 | -€73 | -1.6% |
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 15 October 2026 via checked.be.