DISTRIBOIS: what changed
What changed
DISTRIBOIS
NACE 46.832, Wholesale of timber
filed annual accounts (NBB)
Net result for the year
€276,412
2024 · €518,853-€242,441
Equity
€8.3m
2024 · €8.0m+€253,678
Cash
€1.4m
2024 · €915,170+€504,872
Balance sheet total
€12.7m
2024 · €12.4m+€379,999
Largest movements
Assets
- Cash +€504,872
up €504,872 (+55.2%), from €915,170 to €1.4m
mainly Depreciation (+€776,231) and Net result for the year (+€276,412)
- Stocks and contracts -€191,220
down €191,220 (-3.7%), from €5.2m to €5.0m
- Receivables within one year +€130,439
up €130,439 (+6.6%), from €2.0m to €2.1m
of which Trade receivables: +€70,363
Equity and liabilities
- Debts after one year -€219,565
down €219,565 (-15.9%), from €1.4m to €1.2m
- Tax, wage and social debts +€205,534
up €205,534 (+27.3%), from €752,827 to €958,361
of which Remuneration and social security: +€177,525
- Trade debts +€178,402
up €178,402 (+18.2%), from €981,449 to €1.2m
- Profit (loss) carried forward +€168,761
up €168,761 (+4.9%), from €3.4m to €3.6m
Income statement
- Turnover +€1.5m
up €1.5m (+7.1%), from €21.7m to €23.3m
- Goods and materials +€1.1m
up €1.1m (+7.5%), from €14.5m to €15.6m
of which Purchases: +€932,025
- Services and other goods +€431,544
up €431,544 (+16.6%), from €2.6m to €3.0m
- Staff costs +€313,669
up €313,669 (+8.3%), from €3.8m to €4.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€518,853
Turnover
+€1.5m
Other operating income
+€95,652
Goods and materials
-€1.1m
Services and other goods
-€431,544
Staff costs
-€313,669
Depreciation
-€33,517
Write-downs
-€72,018
Other operating charges
-€13,907
Other operating items
-€1,423
Financial income
+€30,779
Financial charges
-€4,838
Taxes
+€43,055
Result 2025
€276,412
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
-€660,834
Financing
-€255,527
Cash 2024
€915,170
From operations (derived)
+€1.4m
Net result for the year
+€276,412
Depreciation
+€776,231
Stocks and contracts
+€191,220
Receivables within one year
-€130,439
Deferred charges and accrued income
-€51,305
Trade debts
+€178,402
Tax, wage and social debts
+€205,534
Advances received
+€24,922
Accrued charges and deferred income
-€49,744
Investment (derived)
-€660,834
Investment in fixed assets (net)
-€660,834
Financing
-€255,527
Debts after one year
-€219,565
Current portion of long-term debt
-€13,228
Contributions, distributions and other
-€22,734
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,364,741 | €12,744,740 | +€379,999 | +3.1% |
| Fixed assets | 21/28 | €3,991,425 | €3,876,028 | -€115,397 | -2.9% |
| Intangible fixed assets | 21 | €80,608 | €46,868 | -€33,740 | -41.9% |
| Tangible fixed assets | 22/27 | €3,874,759 | €3,793,102 | -€81,657 | -2.1% |
| Land and buildings | 22 | €2,025,208 | €1,818,084 | -€207,124 | -10.2% |
| Plant, machinery and equipment | 23 | €1,711,623 | €1,858,314 | +€146,691 | +8.6% |
| Furniture and vehicles | 24 | €137,928 | €116,704 | -€21,224 | -15.4% |
| Financial fixed assets | 28 | €36,058 | €36,058 | = | 0.0% |
| Other financial fixed assets | 284/8 | €36,058 | €36,058 | = | 0.0% |
| Shares | 284 | €35,500 | €35,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €558 | €558 | = | 0.0% |
| Current assets | 29/58 | €8,373,316 | €8,868,712 | +€495,396 | +5.9% |
| Stocks and contracts in progress | 3 | €5,226,704 | €5,035,484 | -€191,220 | -3.7% |
| Stocks | 30/36 | €5,226,704 | €5,035,484 | -€191,220 | -3.7% |
| Goods purchased for resale | 34 | €5,226,704 | €5,035,484 | -€191,220 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,990,666 | €2,121,105 | +€130,439 | +6.6% |
| Trade receivables | 40 | €675,648 | €746,011 | +€70,363 | +10.4% |
| Other amounts receivable | 41 | €1,315,018 | €1,375,094 | +€60,076 | +4.6% |
| Cash at bank and in hand | 54/58 | €915,170 | €1,420,042 | +€504,872 | +55.2% |
| Deferred charges and accrued income | 490/1 | €240,776 | €292,081 | +€51,305 | +21.3% |
| Total equity and liabilities | 10/49 | €12,364,741 | €12,744,740 | +€379,999 | +3.1% |
| Equity | 10/15 | €8,038,982 | €8,292,660 | +€253,678 | +3.2% |
| Contributions | 10/11 | €1,400,000 | €1,400,000 | = | 0.0% |
| Capital | 10 | €1,400,000 | €1,400,000 | = | 0.0% |
| Issued capital | 100 | €1,400,000 | €1,400,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,904,000 | €1,904,000 | = | 0.0% |
| Reserves | 13 | €1,185,052 | €1,292,703 | +€107,651 | +9.1% |
| Non-distributable reserves | 130/1 | €128,342 | €137,224 | +€8,882 | +6.9% |
| Legal reserve | 130 | €128,342 | €137,224 | +€8,882 | +6.9% |
| Tax-exempt reserves | 132 | €1,056,710 | €652,550 | -€404,160 | -38.2% |
| Distributable reserves | 133 | - | €502,929 | +€502,929 | |
| Profit (loss) carried forward | 14 | €3,411,206 | €3,579,967 | +€168,761 | +4.9% |
| Investment grants | 15 | €138,724 | €115,990 | -€22,734 | -16.4% |
| Amounts payable | 17/49 | €4,325,759 | €4,452,080 | +€126,321 | +2.9% |
| Amounts payable after more than one year | 17 | €1,379,791 | €1,160,226 | -€219,565 | -15.9% |
| Financial debts | 170/4 | €1,379,791 | €1,160,226 | -€219,565 | -15.9% |
| Credit institutions | 173 | €1,176,812 | €1,012,166 | -€164,646 | -14.0% |
| Other loans | 174 | €202,979 | €148,060 | -€54,919 | -27.1% |
| Amounts payable within one year | 42/48 | €2,896,224 | €3,291,854 | +€395,630 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €366,421 | €353,193 | -€13,228 | -3.6% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €981,449 | €1,159,851 | +€178,402 | +18.2% |
| Suppliers | 440/4 | €981,449 | €1,159,851 | +€178,402 | +18.2% |
| Advances received on contracts in progress | 46 | €545,527 | €570,449 | +€24,922 | +4.6% |
| Taxes, remuneration and social security | 45 | €752,827 | €958,361 | +€205,534 | +27.3% |
| Taxes | 450/3 | €334,300 | €362,309 | +€28,009 | +8.4% |
| Remuneration and social security | 454/9 | €418,527 | €596,052 | +€177,525 | +42.4% |
| Accrued charges and deferred income | 492/3 | €49,744 | - | -€49,744 | |
| Operating income | 70/76A | €22,270,813 | €23,909,005 | +€1.6m | +7.4% |
| Turnover | 70 | €21,721,972 | €23,264,512 | +€1.5m | +7.1% |
| Other operating income | 74 | €548,841 | €644,493 | +€95,652 | +17.4% |
| Operating charges | 60/66A | €21,720,550 | €23,670,179 | +€1.9m | +9.0% |
| Goods for resale, raw materials and consumables | 60 | €14,509,733 | €15,593,284 | +€1.1m | +7.5% |
| Purchases | 600/8 | €14,429,828 | €15,361,853 | +€932,025 | +6.5% |
| Change in stocks: decrease (increase) | 609 | €79,905 | €231,431 | +€151,526 | +190% |
| Services and other goods | 61 | €2,604,140 | €3,035,684 | +€431,544 | +16.6% |
| Remuneration, social security and pensions | 62 | €3,786,399 | €4,100,068 | +€313,669 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €742,714 | €776,231 | +€33,517 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,773 | €47,245 | +€72,018 | |
| Other operating charges | 640/8 | €101,875 | €115,782 | +€13,907 | +13.7% |
| Non-recurring operating charges | 66A | €462 | €1,885 | +€1,423 | +308% |
| Operating profit (loss) | 9901 | €550,263 | €238,826 | -€311,437 | -56.6% |
| Financial income | 75/76B | €293,904 | €324,683 | +€30,779 | +10.5% |
| Recurring financial income | 75 | €293,904 | €324,683 | +€30,779 | +10.5% |
| Income from current assets | 751 | €30,462 | €46,406 | +€15,944 | +52.3% |
| Other financial income | 752/9 | €263,442 | €278,277 | +€14,835 | +5.6% |
| Financial charges | 65/66B | €88,335 | €93,173 | +€4,838 | +5.5% |
| Recurring financial charges | 65 | €88,335 | €93,173 | +€4,838 | +5.5% |
| Debt charges | 650 | €60,305 | €59,457 | -€848 | -1.4% |
| Other financial charges | 652/9 | €28,030 | €33,716 | +€5,686 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €755,832 | €470,336 | -€285,496 | -37.8% |
| Income taxes | 67/77 | €236,979 | €193,924 | -€43,055 | -18.2% |
| Taxes | 670/3 | €236,979 | €193,924 | -€43,055 | -18.2% |
| Profit (loss) for the period | 9904 | €518,853 | €276,412 | -€242,441 | -46.7% |
| Transfer from tax-exempt reserves | 789 | - | €593,610 | +€593,610 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | €189,450 | -€21,050 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €308,353 | €680,572 | +€372,219 | +121% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.