DISTRICHIM: 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.
DISTRICHIM
Largest movements
- Deferred charges and accrued income -€15,271
no longer reported in 2025 (was €15,271)
- Cash +€5,765
up €5,765 (+3.7%), from €155,851 to €161,616
mainly Other debts (+€117,400) and Tax, wage and social debts (+€19,866)
- Reserves -€125,000
down €125,000 (-98.5%), from €126,859 to €1,859
of which Distributable reserves: -€125,000
- Other debts +€117,400
up €117,400 (+1544.7%), from €7,600 to €125,000
- Tax, wage and social debts +€19,866
up €19,866 (+135.9%), from €14,615 to €34,481
of which Remuneration and social security: +€17,600
- Trade debts -€19,841
down €19,841 (-99.8%), from €19,880 to €40
- Staff costs +€29,970
up €29,970 (+29.5%), from €101,700 to €131,671
- Gross operating margin +€19,461
up €19,461 (+16.9%), from €114,977 to €134,438
- Financial income -€1,638
down €1,638 (-94.7%), from €1,730 to €92
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 | €229,409 | €220,400 | -€9,009 | -3.9% |
| Fixed assets | 21/28 | €325 | €325 | = | 0.0% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €229,084 | €220,075 | -€9,009 | -3.9% |
| Stocks and contracts in progress | 3 | €34,528 | €32,839 | -€1,689 | -4.9% |
| Stocks | 30/36 | €34,528 | €32,839 | -€1,689 | -4.9% |
| Amounts receivable within one year | 40/41 | €23,433 | €25,620 | +€2,186 | +9.3% |
| Trade receivables | 40 | €23,313 | €25,499 | +€2,186 | +9.4% |
| Other amounts receivable | 41 | €121 | €121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,851 | €161,616 | +€5,765 | +3.7% |
| Deferred charges and accrued income | 490/1 | €15,271 | - | -€15,271 | |
| Total equity and liabilities | 10/49 | €229,409 | €220,400 | -€9,009 | -3.9% |
| Equity | 10/15 | €186,428 | €60,879 | -€125,549 | -67.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €126,859 | €1,859 | -€125,000 | -98.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | - | -€125,000 | |
| Profit (loss) carried forward | 14 | €40,976 | €40,428 | -€549 | -1.3% |
| Amounts payable | 17/49 | €42,981 | €159,521 | +€116,540 | +271.1% |
| Amounts payable within one year | 42/48 | €42,095 | €159,521 | +€117,425 | +279.0% |
| Trade debts | 44 | €19,880 | €40 | -€19,841 | -99.8% |
| Suppliers | 440/4 | €19,880 | €40 | -€19,841 | -99.8% |
| Taxes, remuneration and social security | 45 | €14,615 | €34,481 | +€19,866 | +135.9% |
| Taxes | 450/3 | €10,740 | €13,006 | +€2,267 | +21.1% |
| Remuneration and social security | 454/9 | €3,875 | €21,475 | +€17,600 | +454.2% |
| Other amounts payable | 47/48 | €7,600 | €125,000 | +€117,400 | +1544.7% |
| Accrued charges and deferred income | 492/3 | €886 | - | -€886 | |
| Remuneration, social security and pensions | 62 | €101,700 | €131,671 | +€29,970 | +29.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €114,977 | €134,438 | +€19,461 | +16.9% |
| Operating profit (loss) | 9901 | €12,889 | €2,367 | -€10,522 | -81.6% |
| Financial income | 75/76B | €1,730 | €92 | -€1,638 | -94.7% |
| Recurring financial income | 75 | €1,730 | €92 | -€1,638 | -94.7% |
| Financial charges | 65/66B | €1,590 | €1,521 | -€69 | -4.4% |
| Recurring financial charges | 65 | €1,590 | €1,521 | -€69 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €13,029 | €939 | -€12,090 | -92.8% |
| Income taxes | 67/77 | €2,317 | €1,487 | -€829 | -35.8% |
| Profit (loss) for the period | 9904 | €10,712 | -€549 | -€11,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,712 | -€549 | -€11,261 |
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 9 October 2026 via checked.be.