DISTRILUX GRANIT: 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
DISTRILUX GRANIT
NACE 46.839, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€93,610
2024 · €78,250+€15,360
Equity
€1.7m
2024 · €1.6m+€93,610
Cash
€1.3m
2024 · €1.2m+€76,395
Balance sheet total
€1.7m
2024 · €1.7m+€81,810
Largest movements
Assets
- Cash +€76,395
up €76,395 (+6.3%), from €1.2m to €1.3m
mainly Net result for the year (+€93,610) and Tax, wage and social debts (+€2,214)
Equity and liabilities
- Reserves +€93,610
up €93,610 (+6.9%), from €1.4m to €1.5m
of which Distributable reserves: +€93,610
Income statement
- Gross operating margin +€28,836
up €28,836 (+17.2%), from €168,013 to €196,849
- Taxes +€12,330
up €12,330 (+49.6%), from €24,850 to €37,180
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
€78,250
Gross operating margin
+€28,836
Staff costs
-€1,516
Depreciation
-€81
Write-downs
+€1,269
Other operating charges
+€1,397
Other operating items
-€636
Financial income
-€232
Financial charges
-€1,347
Taxes
-€12,330
Result 2025
€93,610
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
+€79,763
Investment
-€3,368
Financing
€0
Cash 2024
€1.2m
From operations (derived)
+€79,763
Net result for the year
+€93,610
Depreciation
+€1,449
Stocks and contracts
-€1,247
Receivables within one year
-€2,236
Smaller working-capital items
+€221
Trade debts
-€14,248
Tax, wage and social debts
+€2,214
Investment (derived)
-€3,368
Investment in fixed assets (net)
-€3,368
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,659,274 | €1,741,084 | +€81,810 | +4.9% |
| Fixed assets | 21/28 | €103,002 | €104,921 | +€1,919 | +1.9% |
| Tangible fixed assets | 22/27 | €2,622 | €2,673 | +€51 | +1.9% |
| Plant, machinery and equipment | 23 | €2,622 | €2,673 | +€51 | +1.9% |
| Financial fixed assets | 28 | €100,380 | €102,248 | +€1,868 | +1.9% |
| Current assets | 29/58 | €1,556,272 | €1,636,164 | +€79,891 | +5.1% |
| Stocks and contracts in progress | 3 | €249,919 | €251,166 | +€1,247 | +0.5% |
| Stocks | 30/36 | €249,919 | €251,166 | +€1,247 | +0.5% |
| Amounts receivable within one year | 40/41 | €81,717 | €83,954 | +€2,236 | +2.7% |
| Trade receivables | 40 | €55,076 | €57,235 | +€2,158 | +3.9% |
| Other amounts receivable | 41 | €26,641 | €26,719 | +€78 | +0.3% |
| Cash at bank and in hand | 54/58 | €1,221,988 | €1,298,383 | +€76,395 | +6.3% |
| Deferred charges and accrued income | 490/1 | €2,648 | €2,661 | +€13 | +0.5% |
| Total equity and liabilities | 10/49 | €1,659,274 | €1,741,084 | +€81,810 | +4.9% |
| Equity | 10/15 | €1,585,189 | €1,678,799 | +€93,610 | +5.9% |
| Contributions | 10/11 | €220,071 | €220,071 | = | 0.0% |
| Capital | 10 | €220,071 | €220,071 | = | 0.0% |
| Issued capital | 100 | €232,471 | €232,471 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,365,119 | €1,458,729 | +€93,610 | +6.9% |
| Non-distributable reserves | 130/1 | €23,247 | €23,247 | = | 0.0% |
| Legal reserve | 130 | €23,247 | €23,247 | = | 0.0% |
| Distributable reserves | 133 | €1,341,871 | €1,435,481 | +€93,610 | +7.0% |
| Amounts payable | 17/49 | €74,085 | €62,285 | -€11,800 | -15.9% |
| Amounts payable within one year | 42/48 | €74,085 | €62,194 | -€11,891 | -16.1% |
| Trade debts | 44 | €55,618 | €41,370 | -€14,248 | -25.6% |
| Suppliers | 440/4 | €55,618 | €41,370 | -€14,248 | -25.6% |
| Taxes, remuneration and social security | 45 | €13,929 | €16,143 | +€2,214 | +15.9% |
| Taxes | 450/3 | - | €2,180 | +€2,180 | |
| Remuneration and social security | 454/9 | €13,929 | €13,963 | +€34 | +0.2% |
| Other amounts payable | 47/48 | €4,538 | €4,681 | +€142 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Non-recurring operating income | 76A | - | €283 | +€283 | |
| Remuneration, social security and pensions | 62 | €58,598 | €60,114 | +€1,516 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,449 | +€81 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,269 | - | -€1,269 | |
| Other operating charges | 640/8 | €1,525 | €128 | -€1,397 | -91.6% |
| Non-recurring operating charges | 66A | - | €636 | +€636 | |
| Gross operating margin | 9900 | €168,013 | €196,849 | +€28,836 | +17.2% |
| Operating profit (loss) | 9901 | €105,253 | €134,522 | +€29,269 | +27.8% |
| Financial income | 75/76B | €2,100 | €1,868 | -€232 | -11.1% |
| Recurring financial income | 75 | €2,100 | €1,868 | -€232 | -11.1% |
| Financial charges | 65/66B | €4,252 | €5,600 | +€1,347 | +31.7% |
| Recurring financial charges | 65 | €4,252 | €5,600 | +€1,347 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €103,101 | €130,790 | +€27,689 | +26.9% |
| Income taxes | 67/77 | €24,850 | €37,180 | +€12,330 | +49.6% |
| Profit (loss) for the period | 9904 | €78,250 | €93,610 | +€15,360 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,250 | €93,610 | +€15,360 | +19.6% |
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 29 October 2026 via checked.be.