DISTRILUB: 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.
DISTRILUB
Largest movements
- Stocks and contracts -€168,321
down €168,321 (-65.5%), from €257,024 to €88,703
- Receivables within one year +€84,727
up €84,727 (+58.9%), from €143,828 to €228,555
of which Trade receivables: +€84,050
- Cash +€51,394
up €51,394 (+923%), from €5,571 to €56,965
mainly Stocks and contracts (+€168,321) and Trade debts (+€60,374)
- Trade debts +€60,374
up €60,374 (+64.4%), from €93,741 to €154,115
- Other debts -€49,047
down €49,047 (-20.9%), from €235,218 to €186,171
- Debts after one year -€30,917
down €30,917 (-31.6%), from €97,771 to €66,854
- Tax, wage and social debts -€11,164
down €11,164 (-88.9%), from €12,555 to €1,391
of which Taxes: -€5,786
- Gross operating margin -€15,586
down €15,586 (-20.0%), from €78,020 to €62,434
- Staff costs -€9,655
down €9,655 (-18.6%), from €51,868 to €42,213
- Depreciation -€3,489
down €3,489 (-18.5%), from €18,868 to €15,379
- Other operating charges +€1,586
up €1,586 (+91.6%), from €1,730 to €3,316
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 | €495,640 | €462,341 | -€33,299 | -6.7% |
| Fixed assets | 21/28 | €85,147 | €84,219 | -€928 | -1.1% |
| Tangible fixed assets | 22/27 | €82,747 | €81,819 | -€928 | -1.1% |
| Plant, machinery and equipment | 23 | €8,671 | €10,624 | +€1,953 | +22.5% |
| Furniture and vehicles | 24 | €74,076 | €71,195 | -€2,881 | -3.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €410,493 | €378,122 | -€32,370 | -7.9% |
| Stocks and contracts in progress | 3 | €257,024 | €88,703 | -€168,321 | -65.5% |
| Stocks | 30/36 | €257,024 | €88,703 | -€168,321 | -65.5% |
| Amounts receivable within one year | 40/41 | €143,828 | €228,555 | +€84,727 | +58.9% |
| Trade receivables | 40 | €143,828 | €227,878 | +€84,050 | +58.4% |
| Other amounts receivable | 41 | - | €677 | +€677 | |
| Cash at bank and in hand | 54/58 | €5,571 | €56,965 | +€51,394 | +923% |
| Deferred charges and accrued income | 490/1 | €4,070 | €3,900 | -€170 | -4.2% |
| Total equity and liabilities | 10/49 | €495,640 | €462,341 | -€33,299 | -6.7% |
| Equity | 10/15 | €48,857 | €48,942 | +€84 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €34,672 | €34,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €32,812 | €32,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,785 | €1,869 | +€84 | +4.7% |
| Amounts payable | 17/49 | €446,783 | €413,400 | -€33,383 | -7.5% |
| Amounts payable after more than one year | 17 | €97,771 | €66,854 | -€30,917 | -31.6% |
| Financial debts | 170/4 | €97,771 | €66,854 | -€30,917 | -31.6% |
| Amounts payable within one year | 42/48 | €349,011 | €346,545 | -€2,466 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €7,497 | €4,868 | -€2,629 | -35.1% |
| Trade debts | 44 | €93,741 | €154,115 | +€60,374 | +64.4% |
| Suppliers | 440/4 | €93,741 | €154,115 | +€60,374 | +64.4% |
| Taxes, remuneration and social security | 45 | €12,555 | €1,391 | -€11,164 | -88.9% |
| Taxes | 450/3 | €7,177 | €1,391 | -€5,786 | -80.6% |
| Remuneration and social security | 454/9 | €5,378 | - | -€5,378 | |
| Other amounts payable | 47/48 | €235,218 | €186,171 | -€49,047 | -20.9% |
| Remuneration, social security and pensions | 62 | €51,868 | €42,213 | -€9,655 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,868 | €15,379 | -€3,489 | -18.5% |
| Other operating charges | 640/8 | €1,730 | €3,316 | +€1,586 | +91.6% |
| Gross operating margin | 9900 | €78,020 | €62,434 | -€15,586 | -20.0% |
| Operating profit (loss) | 9901 | €5,553 | €1,526 | -€4,027 | -72.5% |
| Financial income | 75/76B | €461 | €849 | +€388 | +84.2% |
| Recurring financial income | 75 | €461 | €849 | +€388 | +84.2% |
| Financial charges | 65/66B | €2,026 | €1,811 | -€215 | -10.6% |
| Recurring financial charges | 65 | €2,026 | €1,811 | -€215 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €3,988 | €564 | -€3,424 | -85.9% |
| Income taxes | 67/77 | €626 | €479 | -€147 | -23.4% |
| Profit (loss) for the period | 9904 | €3,361 | €84 | -€3,277 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,361 | €84 | -€3,277 | -97.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.