DISTRILUI: 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.
DISTRILUI
Largest movements
- Receivables within one year -€9,529
down €9,529 (-80.5%), from €11,843 to €2,314
of which Trade receivables: -€11,843
- Cash +€4,579
up €4,579 (+37.7%), from €12,131 to €16,710
mainly Receivables within one year (+€9,529) and Net result for the year (+€6,083)
- Intangible fixed assets +€2,500
new in 2025: €2,500
- Stocks and contracts -€1,101
no longer reported in 2025 (was €1,101)
- Deferred charges and accrued income -€647
no longer reported in 2025 (was €647)
- Tax, wage and social debts -€5,460
down €5,460 (-71.7%), from €7,616 to €2,156
- Current portion of long-term debt -€3,024
no longer reported in 2025 (was €3,024)
- Profit (loss) carried forward +€2,781
up €2,781 (+72.8%), from €3,818 to €6,599
- Trade debts +€1,234
up €1,234 (+80.3%), from €1,535 to €2,769
- Gross operating margin -€7,043
down €7,043 (-46.1%), from €15,272 to €8,229
- Depreciation -€2,466
no longer reported in 2025 (was €2,466)
- Taxes -€988
down €988 (-37.3%), from €2,648 to €1,660
- Other operating charges -€345
down €345 (-48.4%), from €713 to €368
- Financial charges -€284
down €284 (-70.7%), from €402 to €118
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 | €26,010 | €21,523 | -€4,487 | -17.3% |
| Fixed assets | 21/28 | €289 | €2,500 | +€2,211 | +765% |
| Intangible fixed assets | 21 | - | €2,500 | +€2,500 | |
| Tangible fixed assets | 22/27 | €289 | - | -€289 | |
| Furniture and vehicles | 24 | €289 | - | -€289 | |
| Current assets | 29/58 | €25,722 | €19,023 | -€6,698 | -26.0% |
| Stocks and contracts in progress | 3 | €1,101 | - | -€1,101 | |
| Stocks | 30/36 | €1,101 | - | -€1,101 | |
| Amounts receivable within one year | 40/41 | €11,843 | €2,314 | -€9,529 | -80.5% |
| Trade receivables | 40 | €11,843 | - | -€11,843 | |
| Other amounts receivable | 41 | - | €2,314 | +€2,314 | |
| Cash at bank and in hand | 54/58 | €12,131 | €16,710 | +€4,579 | +37.7% |
| Deferred charges and accrued income | 490/1 | €647 | - | -€647 | |
| Total equity and liabilities | 10/49 | €26,010 | €21,523 | -€4,487 | -17.3% |
| Equity | 10/15 | €13,818 | €16,599 | +€2,781 | +20.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,818 | €6,599 | +€2,781 | +72.8% |
| Amounts payable | 17/49 | €12,192 | €4,924 | -€7,268 | -59.6% |
| Amounts payable within one year | 42/48 | €12,192 | €4,924 | -€7,268 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €3,024 | - | -€3,024 | |
| Trade debts | 44 | €1,535 | €2,769 | +€1,234 | +80.3% |
| Suppliers | 440/4 | €1,535 | €2,769 | +€1,234 | +80.3% |
| Taxes, remuneration and social security | 45 | €7,616 | €2,156 | -€5,460 | -71.7% |
| Taxes | 450/3 | €7,616 | €2,156 | -€5,460 | -71.7% |
| Other amounts payable | 47/48 | €17 | - | -€17 | |
| Non-recurring operating income | 76A | - | €124 | +€124 | |
| Remuneration, social security and pensions | 62 | €94 | - | -€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | - | -€2,466 | |
| Other operating charges | 640/8 | €713 | €368 | -€345 | -48.4% |
| Gross operating margin | 9900 | €15,272 | €8,229 | -€7,043 | -46.1% |
| Operating profit (loss) | 9901 | €11,999 | €7,861 | -€4,137 | -34.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €402 | €118 | -€284 | -70.7% |
| Recurring financial charges | 65 | €402 | €118 | -€284 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €11,597 | €7,744 | -€3,853 | -33.2% |
| Income taxes | 67/77 | €2,648 | €1,660 | -€988 | -37.3% |
| Profit (loss) for the period | 9904 | €8,949 | €6,083 | -€2,865 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,949 | €6,083 | -€2,865 | -32.0% |
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 14 October 2026 via checked.be.