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
- Cash +€153,832
up €153,832 (+39.8%), from €386,961 to €540,793
mainly Net result for the year (+€253,367) and Advances received (+€153,182)
- Receivables within one year +€132,080
up €132,080 (+9.1%), from €1.5m to €1.6m
of which Trade receivables: +€90,959
- Stocks and contracts -€42,323
down €42,323 (-9.8%), from €433,180 to €390,857
- Profit (loss) carried forward +€253,367
up €253,367 (+47.3%), from €535,934 to €789,302
- Advances received +€153,182
new in 2025: €153,182
- Trade debts -€139,793
down €139,793 (-12.4%), from €1.1m to €991,178
- Tax, wage and social debts +€52,609
up €52,609 (+29.3%), from €179,833 to €232,442
of which Taxes: +€55,368
- Short-term financial debts -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Gross operating margin +€108,494
up €108,494 (+13.5%), from €806,225 to €914,719
- Taxes +€16,828
up €16,828 (+25.5%), from €66,043 to €82,871
- Financial charges -€11,468
down €11,468 (-37.4%), from €30,692 to €19,225
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 | €2,497,818 | €2,734,329 | +€236,511 | +9.5% |
| Fixed assets | 21/28 | €201,129 | €197,249 | -€3,879 | -1.9% |
| Tangible fixed assets | 22/27 | €200,993 | €197,114 | -€3,879 | -1.9% |
| Land and buildings | 22 | €55,250 | €63,973 | +€8,723 | +15.8% |
| Plant, machinery and equipment | 23 | €6,452 | €4,484 | -€1,968 | -30.5% |
| Furniture and vehicles | 24 | €68,690 | €80,157 | +€11,467 | +16.7% |
| Leasing and similar rights | 25 | €70,601 | €48,501 | -€22,101 | -31.3% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €2,296,689 | €2,537,080 | +€240,390 | +10.5% |
| Stocks and contracts in progress | 3 | €433,180 | €390,857 | -€42,323 | -9.8% |
| Stocks | 30/36 | €433,180 | €390,857 | -€42,323 | -9.8% |
| Amounts receivable within one year | 40/41 | €1,451,235 | €1,583,314 | +€132,080 | +9.1% |
| Trade receivables | 40 | €1,254,684 | €1,345,643 | +€90,959 | +7.2% |
| Other amounts receivable | 41 | €196,550 | €237,671 | +€41,121 | +20.9% |
| Cash at bank and in hand | 54/58 | €386,961 | €540,793 | +€153,832 | +39.8% |
| Deferred charges and accrued income | 490/1 | €25,314 | €22,115 | -€3,198 | -12.6% |
| Total equity and liabilities | 10/49 | €2,497,818 | €2,734,329 | +€236,511 | +9.5% |
| Equity | 10/15 | €795,939 | €1,049,307 | +€253,367 | +31.8% |
| Contributions | 10/11 | €20,600 | €20,600 | = | 0.0% |
| Reserves | 13 | €239,405 | €239,405 | = | 0.0% |
| Distributable reserves | 133 | €239,405 | €239,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €535,934 | €789,302 | +€253,367 | +47.3% |
| Amounts payable | 17/49 | €1,701,879 | €1,685,022 | -€16,856 | -1.0% |
| Amounts payable after more than one year | 17 | €124,563 | €91,111 | -€33,452 | -26.9% |
| Financial debts | 170/4 | €124,563 | €91,111 | -€33,452 | -26.9% |
| Amounts payable within one year | 42/48 | €1,573,655 | €1,593,899 | +€20,244 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €62,850 | €67,096 | +€4,246 | +6.8% |
| Financial debts | 43 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Credit institutions | 430/8 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Trade debts | 44 | €1,130,971 | €991,178 | -€139,793 | -12.4% |
| Suppliers | 440/4 | €1,130,971 | €991,178 | -€139,793 | -12.4% |
| Advances received on contracts in progress | 46 | - | €153,182 | +€153,182 | |
| Taxes, remuneration and social security | 45 | €179,833 | €232,442 | +€52,609 | +29.3% |
| Taxes | 450/3 | €92,570 | €147,938 | +€55,368 | +59.8% |
| Remuneration and social security | 454/9 | €87,263 | €84,504 | -€2,759 | -3.2% |
| Accrued charges and deferred income | 492/3 | €3,661 | €13 | -€3,649 | -99.7% |
| Remuneration, social security and pensions | 62 | €506,169 | €511,863 | +€5,694 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,627 | €66,102 | -€525 | -0.8% |
| Other operating charges | 640/8 | €899 | €4,923 | +€4,024 | +448% |
| Non-recurring operating charges | 66A | - | €2,140 | +€2,140 | |
| Gross operating margin | 9900 | €806,225 | €914,719 | +€108,494 | +13.5% |
| Operating profit (loss) | 9901 | €232,530 | €329,691 | +€97,161 | +41.8% |
| Financial income | 75/76B | €29,165 | €25,772 | -€3,393 | -11.6% |
| Recurring financial income | 75 | €29,165 | €25,772 | -€3,393 | -11.6% |
| Financial charges | 65/66B | €30,692 | €19,225 | -€11,468 | -37.4% |
| Recurring financial charges | 65 | €30,692 | €19,225 | -€11,468 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €231,002 | €336,238 | +€105,236 | +45.6% |
| Income taxes | 67/77 | €66,043 | €82,871 | +€16,828 | +25.5% |
| Profit (loss) for the period | 9904 | €164,959 | €253,367 | +€88,408 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €164,959 | €253,367 | +€88,408 | +53.6% |
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 30 October 2026 via checked.be.