DISTRIFARM: 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.
DISTRIFARM
Largest movements
- Receivables within one year +€34,846
up €34,846 (+12.8%), from €271,551 to €306,397
of which Trade receivables: +€47,267
- Cash +€26,343
up €26,343 (+570%), from €4,618 to €30,961
mainly Trade debts (+€34,286) and Net result for the year (+€27,570)
- Trade debts +€34,286
up €34,286 (+11.4%), from €299,917 to €334,203
- Profit (loss) carried forward +€27,570
up €27,570 (+44.9%), from -€61,438 to -€33,868
- Gross operating margin +€30,016
up €30,016 (+38.7%), from €77,560 to €107,576
- Staff costs +€2,597
up €2,597 (+3.3%), from €77,691 to €80,288
- Financial income -€2,509
down €2,509 (-53.7%), from €4,674 to €2,165
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 | €276,169 | €338,861 | +€62,692 | +22.7% |
| Current assets | 29/58 | €276,169 | €338,861 | +€62,692 | +22.7% |
| Amounts receivable within one year | 40/41 | €271,551 | €306,397 | +€34,846 | +12.8% |
| Trade receivables | 40 | €217,877 | €265,144 | +€47,267 | +21.7% |
| Other amounts receivable | 41 | €53,674 | €41,253 | -€12,421 | -23.1% |
| Cash at bank and in hand | 54/58 | €4,618 | €30,961 | +€26,343 | +570% |
| Deferred charges and accrued income | 490/1 | - | €1,503 | +€1,503 | |
| Total equity and liabilities | 10/49 | €276,169 | €338,861 | +€62,692 | +22.7% |
| Equity | 10/15 | -€40,518 | -€12,948 | +€27,570 | +68.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,320 | €2,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,438 | -€33,868 | +€27,570 | +44.9% |
| Amounts payable | 17/49 | €316,687 | €351,809 | +€35,122 | +11.1% |
| Amounts payable within one year | 42/48 | €316,637 | €351,224 | +€34,587 | +10.9% |
| Trade debts | 44 | €299,917 | €334,203 | +€34,286 | +11.4% |
| Suppliers | 440/4 | €299,917 | €334,203 | +€34,286 | +11.4% |
| Taxes, remuneration and social security | 45 | €16,720 | €17,021 | +€301 | +1.8% |
| Taxes | 450/3 | €16,720 | €2,590 | -€14,130 | -84.5% |
| Remuneration and social security | 454/9 | - | €14,431 | +€14,431 | |
| Accrued charges and deferred income | 492/3 | €50 | €585 | +€535 | +1,070% |
| Non-recurring operating income | 76A | €254 | - | -€254 | |
| Remuneration, social security and pensions | 62 | €77,691 | €80,288 | +€2,597 | +3.3% |
| Other operating charges | 640/8 | €472 | €787 | +€315 | +66.7% |
| Gross operating margin | 9900 | €77,560 | €107,576 | +€30,016 | +38.7% |
| Operating profit (loss) | 9901 | -€603 | €26,501 | +€27,104 | |
| Financial income | 75/76B | €4,674 | €2,165 | -€2,509 | -53.7% |
| Recurring financial income | 75 | €4,674 | €2,165 | -€2,509 | -53.7% |
| Financial charges | 65/66B | €1,032 | €1,096 | +€64 | +6.2% |
| Recurring financial charges | 65 | €1,032 | €1,096 | +€64 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €3,039 | €27,570 | +€24,531 | +807% |
| Profit (loss) for the period | 9904 | €3,039 | €27,570 | +€24,531 | +807% |
| Profit (loss) for the period to be appropriated | 9905 | €3,039 | €27,570 | +€24,531 | +807% |
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 20 October 2026 via checked.be.