DISTRIPAT: 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.
DISTRIPAT
Largest movements
- Tangible fixed assets -€29,256
down €29,256 (-9.5%), from €307,688 to €278,432
of which Land and buildings: -€18,936
- Cash -€25,021
down €25,021 (-31.3%), from €79,904 to €54,884
mainly Debts after one year (-€29,188) and Current investments (-€20,000)
- Current investments +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Debts after one year -€29,188
down €29,188 (-27.5%), from €106,328 to €77,140
- Trade debts -€19,837
down €19,837 (-26.9%), from €73,806 to €53,968
- Reserves +€10,000
up €10,000 (+18.6%), from €53,860 to €63,860
- Short-term financial debts +€5,506
new in 2025: €5,506
- Tax, wage and social debts -€5,397
down €5,397 (-12.2%), from €44,333 to €38,936
of which Remuneration and social security: -€5,403
- Depreciation +€9,166
up €9,166 (+31.1%), from €29,469 to €38,636
- Staff costs -€5,167
down €5,167 (-1.3%), from €400,580 to €395,412
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.
Cash bridge derived
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 | €511,019 | €474,237 | -€36,781 | -7.2% |
| Fixed assets | 21/28 | €307,688 | €278,432 | -€29,256 | -9.5% |
| Tangible fixed assets | 22/27 | €307,688 | €278,432 | -€29,256 | -9.5% |
| Land and buildings | 22 | €238,268 | €219,332 | -€18,936 | -7.9% |
| Plant, machinery and equipment | 23 | €13,431 | €17,192 | +€3,761 | +28.0% |
| Furniture and vehicles | 24 | €55,989 | €41,909 | -€14,080 | -25.1% |
| Current assets | 29/58 | €203,331 | €195,805 | -€7,526 | -3.7% |
| Stocks and contracts in progress | 3 | €17,990 | €17,859 | -€131 | -0.7% |
| Stocks | 30/36 | €17,990 | €17,859 | -€131 | -0.7% |
| Amounts receivable within one year | 40/41 | €5,009 | €3,062 | -€1,947 | -38.9% |
| Trade receivables | 40 | €1,289 | €901 | -€388 | -30.1% |
| Other amounts receivable | 41 | €3,720 | €2,161 | -€1,559 | -41.9% |
| Current investments | 50/53 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €79,904 | €54,884 | -€25,021 | -31.3% |
| Deferred charges and accrued income | 490/1 | €427 | - | -€427 | |
| Total equity and liabilities | 10/49 | €511,019 | €474,237 | -€36,781 | -7.2% |
| Equity | 10/15 | €258,002 | €269,500 | +€11,497 | +4.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €53,860 | €63,860 | +€10,000 | +18.6% |
| Distributable reserves | 133 | €53,860 | €63,860 | +€10,000 | +18.6% |
| Profit (loss) carried forward | 14 | €197,742 | €199,240 | +€1,497 | +0.8% |
| Amounts payable | 17/49 | €253,016 | €204,738 | -€48,279 | -19.1% |
| Amounts payable after more than one year | 17 | €106,328 | €77,140 | -€29,188 | -27.5% |
| Financial debts | 170/4 | €106,328 | €77,140 | -€29,188 | -27.5% |
| Amounts payable within one year | 42/48 | €146,688 | €127,598 | -€19,091 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €28,550 | €29,188 | +€637 | +2.2% |
| Financial debts | 43 | - | €5,506 | +€5,506 | |
| Credit institutions | 430/8 | - | €5,506 | +€5,506 | |
| Trade debts | 44 | €73,806 | €53,968 | -€19,837 | -26.9% |
| Suppliers | 440/4 | €73,806 | €53,968 | -€19,837 | -26.9% |
| Taxes, remuneration and social security | 45 | €44,333 | €38,936 | -€5,397 | -12.2% |
| Taxes | 450/3 | - | €6 | +€6 | |
| Remuneration and social security | 454/9 | €44,333 | €38,930 | -€5,403 | -12.2% |
| Remuneration, social security and pensions | 62 | €400,580 | €395,412 | -€5,167 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,469 | €38,636 | +€9,166 | +31.1% |
| Other operating charges | 640/8 | €1,448 | €1,494 | +€46 | +3.2% |
| Gross operating margin | 9900 | €462,381 | €463,757 | +€1,377 | +0.3% |
| Operating profit (loss) | 9901 | €30,883 | €28,215 | -€2,668 | -8.6% |
| Financial income | 75/76B | €3,300 | €4,216 | +€916 | +27.8% |
| Recurring financial income | 75 | €3,300 | €4,216 | +€916 | +27.8% |
| Financial charges | 65/66B | €11,517 | €15,428 | +€3,911 | +34.0% |
| Recurring financial charges | 65 | €11,517 | €15,428 | +€3,911 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €22,666 | €17,003 | -€5,663 | -25.0% |
| Income taxes | 67/77 | €5,804 | €5,506 | -€298 | -5.1% |
| Profit (loss) for the period | 9904 | €16,862 | €11,497 | -€5,365 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,862 | €11,497 | -€5,365 | -31.8% |
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 11 October 2026 via checked.be.