DISTRIFRESH: 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.
DISTRIFRESH
Largest movements
- Cash -€274,153
down €274,153 (-32.0%), from €856,300 to €582,147
mainly Receivables within one year (-€101,631) and Tax, wage and social debts (-€77,800)
- Receivables within one year +€101,631
up €101,631 (+79.4%), from €127,972 to €229,603
of which Other amounts receivable: +€107,548
- Deferred charges and accrued income +€54,210
up €54,210 (+1044.8%), from €5,188 to €59,398
- Current investments +€42,000
up €42,000 (+29.1%), from €144,564 to €186,564
- Stocks and contracts +€22,657
up €22,657 (+5.5%), from €409,734 to €432,391
- Tax, wage and social debts -€77,800
down €77,800 (-47.9%), from €162,271 to €84,470
of which Taxes: -€39,171
- Trade debts +€35,978
up €35,978 (+5.5%), from €653,989 to €689,968
- Gross operating margin -€411,135
down €411,135 (-47.0%), from €873,935 to €462,800
- Taxes -€139,675
down €139,675 (-96.4%), from €144,870 to €5,196
- Other operating charges +€67,358
up €67,358 (+1141.1%), from €5,903 to €73,261
- Financial charges +€51,246
up €51,246 (+183.2%), from €27,970 to €79,216
of which Non-recurring financial charges: +€40,970
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,573,315 | €1,526,857 | -€46,458 | -3.0% |
| Fixed assets | 21/28 | €29,557 | €36,753 | +€7,196 | +24.3% |
| Tangible fixed assets | 22/27 | €14,513 | €17,127 | +€2,614 | +18.0% |
| Plant, machinery and equipment | 23 | - | €3,244 | +€3,244 | |
| Furniture and vehicles | 24 | €12,279 | €13,883 | +€1,604 | +13.1% |
| Leasing and similar rights | 25 | €2,233 | - | -€2,233 | |
| Financial fixed assets | 28 | €15,045 | €19,626 | +€4,582 | +30.5% |
| Current assets | 29/58 | €1,543,758 | €1,490,104 | -€53,654 | -3.5% |
| Stocks and contracts in progress | 3 | €409,734 | €432,391 | +€22,657 | +5.5% |
| Stocks | 30/36 | €409,734 | €432,391 | +€22,657 | +5.5% |
| Amounts receivable within one year | 40/41 | €127,972 | €229,603 | +€101,631 | +79.4% |
| Trade receivables | 40 | €13,617 | €7,700 | -€5,917 | -43.5% |
| Other amounts receivable | 41 | €114,355 | €221,903 | +€107,548 | +94.0% |
| Current investments | 50/53 | €144,564 | €186,564 | +€42,000 | +29.1% |
| Cash at bank and in hand | 54/58 | €856,300 | €582,147 | -€274,153 | -32.0% |
| Deferred charges and accrued income | 490/1 | €5,188 | €59,398 | +€54,210 | +1044.8% |
| Total equity and liabilities | 10/49 | €1,573,315 | €1,526,857 | -€46,458 | -3.0% |
| Equity | 10/15 | €757,055 | €750,490 | -€6,565 | -0.9% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €104,545 | €104,545 | = | 0.0% |
| Distributable reserves | 133 | €104,545 | €104,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €644,455 | €637,889 | -€6,565 | -1.0% |
| Amounts payable | 17/49 | €816,260 | €776,367 | -€39,893 | -4.9% |
| Amounts payable within one year | 42/48 | €816,260 | €776,367 | -€39,893 | -4.9% |
| Trade debts | 44 | €653,989 | €689,968 | +€35,978 | +5.5% |
| Suppliers | 440/4 | €653,989 | €689,968 | +€35,978 | +5.5% |
| Taxes, remuneration and social security | 45 | €162,271 | €84,470 | -€77,800 | -47.9% |
| Taxes | 450/3 | €106,914 | €67,743 | -€39,171 | -36.6% |
| Remuneration and social security | 454/9 | €55,357 | €16,727 | -€38,630 | -69.8% |
| Other amounts payable | 47/48 | - | €1,929 | +€1,929 | |
| Remuneration, social security and pensions | 62 | €278,780 | €279,652 | +€872 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,487 | €8,884 | +€2,397 | +37.0% |
| Other operating charges | 640/8 | €5,903 | €73,261 | +€67,358 | +1141.1% |
| Non-recurring operating charges | 66A | €813 | €29,593 | +€28,780 | +3539.6% |
| Gross operating margin | 9900 | €873,935 | €462,800 | -€411,135 | -47.0% |
| Operating profit (loss) | 9901 | €581,953 | €71,409 | -€510,543 | -87.7% |
| Financial income | 75/76B | €3,075 | €6,437 | +€3,362 | +109.3% |
| Recurring financial income | 75 | €3,075 | €6,437 | +€3,362 | +109.3% |
| Financial charges | 65/66B | €27,970 | €79,216 | +€51,246 | +183.2% |
| Recurring financial charges | 65 | €27,970 | €38,245 | +€10,275 | +36.7% |
| Non-recurring financial charges | 66B | - | €40,970 | +€40,970 | |
| Profit (loss) for the period before taxes | 9903 | €557,057 | -€1,370 | -€558,427 | |
| Income taxes | 67/77 | €144,870 | €5,196 | -€139,675 | -96.4% |
| Profit (loss) for the period | 9904 | €412,187 | -€6,565 | -€418,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €412,187 | -€6,565 | -€418,752 |
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 5 October 2026 via checked.be.