DISTRIFOOD: 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.
What changed
DISTRIFOOD
NACE 47.120, Other non-specialised retail sale
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€74,564
2024 · €291,868-€217,305
Equity
€4.6m
2024 · €4.6m+€74,564
Cash
€613,711
2024 · €661,445-€47,734
Balance sheet total
€6.4m
2024 · €6.5m-€71,352
Largest movements
Assets
- Receivables within one year -€96,601
down €96,601 (-2.3%), from €4.3m to €4.2m
of which Other amounts receivable: -€66,283
- Tangible fixed assets +€94,937
up €94,937 (+21.1%), from €449,046 to €543,982
of which Other tangible fixed assets: +€91,347
Equity and liabilities
- Profit (loss) carried forward +€95,614
up €95,614 (+3.8%), from €2.5m to €2.6m
- Trade debts -€71,751
down €71,751 (-5.1%), from €1.4m to €1.3m
Income statement
- Turnover -€210,351
down €210,351 (-1.1%), from €18.5m to €18.3m
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.
Result 2024
€291,868
Turnover
-€210,351
Other operating income
-€34,615
Goods and materials
+€117,895
Services and other goods
+€27,922
Staff costs
-€170,208
Depreciation
-€6,655
Other operating charges
-€196
Other operating items
+€5,772
Financial income
+€968
Financial charges
+€509
Taxes
+€51,656
Result 2025
€74,564
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€159,077
Investment
-€206,811
Financing
€0
Cash 2024
€661,445
From operations (derived)
+€159,077
Net result for the year
+€74,564
Depreciation
+€111,874
Stocks and contracts
+€47,799
Receivables within one year
+€96,601
Deferred charges and accrued income
-€25,846
Trade debts
-€71,751
Tax, wage and social debts
+€15,985
Other debts
-€50,000
Accrued charges and deferred income
-€40,149
Investment (derived)
-€206,811
Investment in fixed assets (net)
-€206,811
Cash 2025
€613,711
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,491,675 | €6,420,324 | -€71,352 | -1.1% |
| Fixed assets | 21/28 | €450,237 | €545,174 | +€94,937 | +21.1% |
| Tangible fixed assets | 22/27 | €449,046 | €543,982 | +€94,937 | +21.1% |
| Land and buildings | 22 | €173,958 | €157,242 | -€16,717 | -9.6% |
| Plant, machinery and equipment | 23 | €126,473 | €158,978 | +€32,505 | +25.7% |
| Furniture and vehicles | 24 | €30,090 | €17,892 | -€12,199 | -40.5% |
| Other tangible fixed assets | 26 | €118,524 | €209,871 | +€91,347 | +77.1% |
| Financial fixed assets | 28 | €1,192 | €1,192 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,192 | €1,192 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,192 | €1,192 | = | 0.0% |
| Current assets | 29/58 | €6,041,438 | €5,875,149 | -€166,289 | -2.8% |
| Stocks and contracts in progress | 3 | €1,104,584 | €1,056,785 | -€47,799 | -4.3% |
| Stocks | 30/36 | €1,104,584 | €1,056,785 | -€47,799 | -4.3% |
| Goods purchased for resale | 34 | €1,104,584 | €1,056,785 | -€47,799 | -4.3% |
| Amounts receivable within one year | 40/41 | €4,267,512 | €4,170,911 | -€96,601 | -2.3% |
| Trade receivables | 40 | €159,981 | €129,663 | -€30,318 | -19.0% |
| Other amounts receivable | 41 | €4,107,531 | €4,041,248 | -€66,283 | -1.6% |
| Cash at bank and in hand | 54/58 | €661,445 | €613,711 | -€47,734 | -7.2% |
| Deferred charges and accrued income | 490/1 | €7,897 | €33,742 | +€25,846 | +327% |
| Total equity and liabilities | 10/49 | €6,491,675 | €6,420,324 | -€71,352 | -1.1% |
| Equity | 10/15 | €4,573,061 | €4,647,625 | +€74,564 | +1.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,817,163 | €1,796,113 | -€21,050 | -1.2% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €147,350 | €126,300 | -€21,050 | -14.3% |
| Distributable reserves | 133 | €1,644,813 | €1,644,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,505,898 | €2,601,512 | +€95,614 | +3.8% |
| Amounts payable | 17/49 | €1,918,614 | €1,772,699 | -€145,915 | -7.6% |
| Amounts payable within one year | 42/48 | €1,768,556 | €1,662,790 | -€105,766 | -6.0% |
| Trade debts | 44 | €1,412,055 | €1,340,303 | -€71,751 | -5.1% |
| Suppliers | 440/4 | €1,412,055 | €1,340,303 | -€71,751 | -5.1% |
| Taxes, remuneration and social security | 45 | €306,501 | €322,486 | +€15,985 | +5.2% |
| Taxes | 450/3 | €35,986 | €41,758 | +€5,772 | +16.0% |
| Remuneration and social security | 454/9 | €270,516 | €280,728 | +€10,213 | +3.8% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100% |
| Accrued charges and deferred income | 492/3 | €150,058 | €109,909 | -€40,149 | -26.8% |
| Operating income | 70/76A | €18,952,898 | €18,707,154 | -€245,744 | -1.3% |
| Turnover | 70 | €18,464,723 | €18,254,372 | -€210,351 | -1.1% |
| Other operating income | 74 | €481,902 | €447,287 | -€34,615 | -7.2% |
| Non-recurring operating income | 76A | €6,272 | €5,494 | -€778 | -12.4% |
| Operating charges | 60/66A | €18,544,515 | €18,569,208 | +€24,693 | +0.1% |
| Goods for resale, raw materials and consumables | 60 | €15,315,452 | €15,197,557 | -€117,895 | -0.8% |
| Purchases | 600/8 | €15,376,697 | €15,149,758 | -€226,939 | -1.5% |
| Change in stocks: decrease (increase) | 609 | -€61,245 | €47,799 | +€109,044 | |
| Services and other goods | 61 | €1,681,980 | €1,654,059 | -€27,922 | -1.7% |
| Remuneration, social security and pensions | 62 | €1,392,510 | €1,562,718 | +€170,208 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,219 | €111,874 | +€6,655 | +6.3% |
| Other operating charges | 640/8 | €42,804 | €43,000 | +€196 | +0.5% |
| Non-recurring operating charges | 66A | €6,550 | - | -€6,550 | |
| Operating profit (loss) | 9901 | €408,383 | €137,945 | -€270,437 | -66.2% |
| Financial income | 75/76B | €73,062 | €74,030 | +€968 | +1.3% |
| Recurring financial income | 75 | €73,062 | €74,030 | +€968 | +1.3% |
| Income from current assets | 751 | €70,321 | €70,298 | -€23 | 0.0% |
| Other financial income | 752/9 | €2,741 | €3,732 | +€991 | +36.1% |
| Financial charges | 65/66B | €101,372 | €100,864 | -€509 | -0.5% |
| Recurring financial charges | 65 | €101,372 | €100,864 | -€509 | -0.5% |
| Other financial charges | 652/9 | €101,372 | €100,864 | -€509 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €380,072 | €111,111 | -€268,961 | -70.8% |
| Income taxes | 67/77 | €88,204 | €36,548 | -€51,656 | -58.6% |
| Taxes | 670/3 | €88,219 | €36,614 | -€51,605 | -58.5% |
| Tax adjustments and reversals of tax provisions | 77 | €15 | €67 | +€51 | +333% |
| Profit (loss) for the period | 9904 | €291,868 | €74,564 | -€217,305 | -74.5% |
| Transfer from tax-exempt reserves | 789 | - | €147,350 | +€147,350 | |
| Transfer to tax-exempt reserves | 689 | €147,350 | €126,300 | -€21,050 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €144,518 | €95,614 | -€48,905 | -33.8% |
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 26 October 2026 via checked.be.