DISTRICAM: 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.
DISTRICAM
Largest movements
- Cash -€127,416
down €127,416 (-13.8%), from €925,772 to €798,355
mainly Contributions, distributions and other (-€231,753) and Investment in fixed assets (net) (-€87,395)
- Stocks and contracts +€17,762
up €17,762 (+4.5%), from €396,986 to €414,747
- Profit (loss) carried forward -€133,223
down €133,223 (-16.8%), from €793,956 to €660,732
- Current portion of long-term debt +€33,705
up €33,705 (+73.8%), from €45,673 to €79,378
- Accrued charges and deferred income -€29,050
down €29,050 (-82.6%), from €35,176 to €6,127
- Tax, wage and social debts +€22,622
up €22,622 (+15.6%), from €145,227 to €167,849
of which Remuneration and social security: +€25,048
- Gross operating margin +€150,651
up €150,651 (+9.2%), from €1.6m to €1.8m
- Staff costs +€97,404
up €97,404 (+6.9%), from €1.4m to €1.5m
- Taxes +€28,379
up €28,379 (+106%), from €26,666 to €55,045
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,658,383 | €1,555,004 | -€103,379 | -6.2% |
| Fixed assets | 21/28 | €172,657 | €188,675 | +€16,018 | +9.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €158,841 | €174,854 | +€16,013 | +10.1% |
| Plant, machinery and equipment | 23 | €102,490 | €124,808 | +€22,318 | +21.8% |
| Furniture and vehicles | 24 | €37,756 | €42,829 | +€5,073 | +13.4% |
| Leasing and similar rights | 25 | €18,594 | €7,217 | -€11,378 | -61.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €13,816 | €13,821 | +€5 | 0.0% |
| Current assets | 29/58 | €1,485,726 | €1,366,329 | -€119,397 | -8.0% |
| Stocks and contracts in progress | 3 | €396,986 | €414,747 | +€17,762 | +4.5% |
| Stocks | 30/36 | €396,986 | €414,747 | +€17,762 | +4.5% |
| Amounts receivable within one year | 40/41 | €162,969 | €153,226 | -€9,743 | -6.0% |
| Trade receivables | 40 | €138,574 | €135,450 | -€3,124 | -2.3% |
| Other amounts receivable | 41 | €24,395 | €17,776 | -€6,618 | -27.1% |
| Cash at bank and in hand | 54/58 | €925,772 | €798,355 | -€127,416 | -13.8% |
| Total equity and liabilities | 10/49 | €1,658,383 | €1,555,004 | -€103,379 | -6.2% |
| Equity | 10/15 | €899,653 | €766,820 | -€132,833 | -14.8% |
| Contributions | 10/11 | €62,000 | €62,390 | +€390 | +0.6% |
| Capital | 10 | €62,000 | €62,390 | +€390 | +0.6% |
| Issued capital | 100 | €62,000 | €62,390 | +€390 | +0.6% |
| Reserves | 13 | €43,697 | €43,697 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €793,956 | €660,732 | -€133,223 | -16.8% |
| Amounts payable | 17/49 | €758,730 | €788,185 | +€29,454 | +3.9% |
| Amounts payable after more than one year | 17 | €53,341 | €59,723 | +€6,382 | +12.0% |
| Financial debts | 170/4 | €37,294 | €49,899 | +€12,604 | +33.8% |
| Other amounts payable | 178/9 | €16,046 | €9,824 | -€6,222 | -38.8% |
| Amounts payable within one year | 42/48 | €670,213 | €722,335 | +€52,122 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €45,673 | €79,378 | +€33,705 | +73.8% |
| Trade debts | 44 | €475,806 | €467,285 | -€8,520 | -1.8% |
| Suppliers | 440/4 | €475,806 | €467,285 | -€8,520 | -1.8% |
| Taxes, remuneration and social security | 45 | €145,227 | €167,849 | +€22,622 | +15.6% |
| Taxes | 450/3 | €19,982 | €17,556 | -€2,427 | -12.1% |
| Remuneration and social security | 454/9 | €125,245 | €150,293 | +€25,048 | +20.0% |
| Other amounts payable | 47/48 | €3,507 | €7,822 | +€4,315 | +123% |
| Accrued charges and deferred income | 492/3 | €35,176 | €6,127 | -€29,050 | -82.6% |
| Remuneration, social security and pensions | 62 | €1,409,794 | €1,507,198 | +€97,404 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,388 | €71,377 | +€15,989 | +28.9% |
| Other operating charges | 640/8 | €17,561 | €15,896 | -€1,665 | -9.5% |
| Gross operating margin | 9900 | €1,636,753 | €1,787,403 | +€150,651 | +9.2% |
| Operating profit (loss) | 9901 | €154,009 | €192,932 | +€38,923 | +25.3% |
| Financial income | 75/76B | €13,065 | €17,192 | +€4,127 | +31.6% |
| Recurring financial income | 75 | €13,065 | €17,192 | +€4,127 | +31.6% |
| Financial charges | 65/66B | €72,874 | €56,160 | -€16,714 | -22.9% |
| Recurring financial charges | 65 | €72,874 | €56,160 | -€16,714 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €94,200 | €153,965 | +€59,764 | +63.4% |
| Income taxes | 67/77 | €26,666 | €55,045 | +€28,379 | +106% |
| Profit (loss) for the period | 9904 | €67,534 | €98,920 | +€31,385 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,534 | €98,920 | +€31,385 | +46.5% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.