DISTRIFRESH: 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.
DISTRIFRESH
Largest movements
- Tangible fixed assets -€6,110
down €6,110 (-47.1%), from €12,982 to €6,873
of which Furniture and vehicles: -€3,234
- Receivables within one year -€3,012
down €3,012 (-4.2%), from €71,717 to €68,705
of which Trade receivables: -€10,287
- Other debts +€45,824
up €45,824 (+25.6%), from €178,834 to €224,658
- Profit (loss) carried forward -€44,041
down €44,041 (-28.7%), from -€153,625 to -€197,666
- Trade debts -€10,904
down €10,904 (-23.2%), from €46,974 to €36,070
- Other operating charges -€707
no longer reported in 2024 (was €707)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,699 | €75,577 | -€9,122 | -10.8% |
| Fixed assets | 21/28 | €12,982 | €6,873 | -€6,110 | -47.1% |
| Tangible fixed assets | 22/27 | €12,982 | €6,873 | -€6,110 | -47.1% |
| Plant, machinery and equipment | 23 | €2,658 | - | -€2,658 | |
| Furniture and vehicles | 24 | €8,298 | €5,064 | -€3,234 | -39.0% |
| Other tangible fixed assets | 26 | €2,026 | €1,809 | -€218 | -10.7% |
| Current assets | 29/58 | €71,717 | €68,705 | -€3,012 | -4.2% |
| Amounts receivable within one year | 40/41 | €71,717 | €68,705 | -€3,012 | -4.2% |
| Trade receivables | 40 | €46,553 | €36,266 | -€10,287 | -22.1% |
| Other amounts receivable | 41 | €25,164 | €32,439 | +€7,275 | +28.9% |
| Total equity and liabilities | 10/49 | €84,699 | €75,577 | -€9,122 | -10.8% |
| Equity | 10/15 | -€143,625 | -€187,666 | -€44,041 | -30.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,625 | -€197,666 | -€44,041 | -28.7% |
| Amounts payable | 17/49 | €228,324 | €263,244 | +€34,920 | +15.3% |
| Amounts payable within one year | 42/48 | €228,324 | €263,244 | +€34,920 | +15.3% |
| Trade debts | 44 | €46,974 | €36,070 | -€10,904 | -23.2% |
| Suppliers | 440/4 | €46,974 | €36,070 | -€10,904 | -23.2% |
| Taxes, remuneration and social security | 45 | €2,516 | €2,516 | = | 0.0% |
| Taxes | 450/3 | €2,516 | €2,516 | = | 0.0% |
| Other amounts payable | 47/48 | €178,834 | €224,658 | +€45,824 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,189 | €6,110 | -€80 | -1.3% |
| Other operating charges | 640/8 | €707 | - | -€707 | |
| Gross operating margin | 9900 | -€38,112 | -€37,932 | +€180 | +0.5% |
| Operating profit (loss) | 9901 | -€45,009 | -€44,041 | +€967 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€45,009 | -€44,041 | +€967 | +2.1% |
| Profit (loss) for the period | 9904 | -€45,009 | -€44,041 | +€967 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,009 | -€44,041 | +€967 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.