DISTRICHAMP: what changed
Two fiscal 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.
DISTRICHAMP
Largest movements
- Receivables within one year +€29,541
up €29,541 (+2.3%), from €1.3m to €1.3m
of which Other amounts receivable: +€56,873
- Stocks and contracts -€20,169
down €20,169 (-17.5%), from €115,422 to €95,253
- Trade debts +€56,139
up €56,139 (+10.2%), from €548,119 to €604,258
- Other debts -€38,562
down €38,562 (-98.4%), from €39,177 to €615
- Short-term financial debts -€29,419
no longer reported in 2025 (was €29,419)
- Gross operating margin -€46,128
down €46,128 (-66.8%), from €69,100 to €22,972
- Financial income -€19,085
down €19,085 (-93.5%), from €20,401 to €1,316
- Taxes -€12,190
down €12,190 (-93.4%), from €13,048 to €858
- Write-downs -€11,488
down €11,488, from €504 to -€10,985
- Staff costs -€4,902
down €4,902 (-18.3%), from €26,858 to €21,956
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.
Cash bridge derived
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 | €1,500,542 | €1,492,736 | -€7,805 | -0.5% |
| Fixed assets | 21/28 | €6,913 | €6,409 | -€504 | -7.3% |
| Tangible fixed assets | 22/27 | €6,913 | €6,409 | -€504 | -7.3% |
| Furniture and vehicles | 24 | €6,913 | €6,409 | -€504 | -7.3% |
| Current assets | 29/58 | €1,493,628 | €1,486,327 | -€7,301 | -0.5% |
| Stocks and contracts in progress | 3 | €115,422 | €95,253 | -€20,169 | -17.5% |
| Stocks | 30/36 | €115,422 | €95,253 | -€20,169 | -17.5% |
| Amounts receivable within one year | 40/41 | €1,259,372 | €1,288,912 | +€29,541 | +2.3% |
| Trade receivables | 40 | €657,018 | €629,686 | -€27,332 | -4.2% |
| Other amounts receivable | 41 | €602,354 | €659,226 | +€56,873 | +9.4% |
| Cash at bank and in hand | 54/58 | €109,352 | €99,626 | -€9,726 | -8.9% |
| Deferred charges and accrued income | 490/1 | €9,483 | €2,536 | -€6,946 | -73.3% |
| Total equity and liabilities | 10/49 | €1,500,542 | €1,492,736 | -€7,805 | -0.5% |
| Equity | 10/15 | €883,567 | €885,412 | +€1,844 | +0.2% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €678,967 | €680,812 | +€1,844 | +0.3% |
| Amounts payable | 17/49 | €616,974 | €607,325 | -€9,650 | -1.6% |
| Amounts payable within one year | 42/48 | €616,974 | €607,325 | -€9,650 | -1.6% |
| Financial debts | 43 | €29,419 | - | -€29,419 | |
| Credit institutions | 430/8 | €29,419 | - | -€29,419 | |
| Trade debts | 44 | €548,119 | €604,258 | +€56,139 | +10.2% |
| Suppliers | 440/4 | €548,119 | €604,258 | +€56,139 | +10.2% |
| Taxes, remuneration and social security | 45 | €260 | €2,452 | +€2,192 | +843.3% |
| Taxes | 450/3 | - | €858 | +€858 | |
| Remuneration and social security | 454/9 | €260 | €1,593 | +€1,333 | +513.0% |
| Other amounts payable | 47/48 | €39,177 | €615 | -€38,562 | -98.4% |
| Remuneration, social security and pensions | 62 | €26,858 | €21,956 | -€4,902 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €2,958 | +€133 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €504 | -€10,985 | -€11,488 | |
| Other operating charges | 640/8 | €1,069 | €1,194 | +€125 | +11.7% |
| Gross operating margin | 9900 | €69,100 | €22,972 | -€46,128 | -66.8% |
| Operating profit (loss) | 9901 | €37,844 | €7,849 | -€29,995 | -79.3% |
| Financial income | 75/76B | €20,401 | €1,316 | -€19,085 | -93.5% |
| Recurring financial income | 75 | €20,401 | €1,316 | -€19,085 | -93.5% |
| Financial charges | 65/66B | €6,635 | €6,462 | -€172 | -2.6% |
| Recurring financial charges | 65 | €6,635 | €6,462 | -€172 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €51,610 | €2,702 | -€48,908 | -94.8% |
| Income taxes | 67/77 | €13,048 | €858 | -€12,190 | -93.4% |
| Profit (loss) for the period | 9904 | €38,562 | €1,844 | -€36,718 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,562 | €1,844 | -€36,718 | -95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.