DISTRIPIL: what changed
Two fiscal 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.
DISTRIPIL
Largest movements
- Cash -€38,469
down €38,469 (-55.1%), from €69,805 to €31,336
mainly Contributions, distributions and other (-€56,088) and Trade debts (-€12,432)
- Stocks and contracts -€22,336
down €22,336 (-34.9%), from €64,082 to €41,746
- Tangible fixed assets -€14,524
down €14,524 (-39.7%), from €36,591 to €22,067
of which Furniture and vehicles: -€13,482
- Reserves -€56,088
down €56,088 (-57.0%), from €98,374 to €42,286
- Other debts +€16,412
new in 2025: €16,412
- Trade debts -€12,432
down €12,432 (-32.2%), from €38,597 to €26,165
- Profit (loss) carried forward -€11,132
down €11,132 (-15.7%), from €70,936 to €59,804
- Tax, wage and social debts -€7,325
down €7,325 (-51.3%), from €14,290 to €6,964
- Gross operating margin -€28,992
down €28,992 (-71.8%), from €40,368 to €11,376
- Other operating charges -€4,470
down €4,470 (-32.7%), from €13,667 to €9,196
- Taxes -€4,162
down €4,162 (-90.8%), from €4,582 to €420
- Write-downs -€2,899
down €2,899 (-129.0%), from -€2,248 to -€5,148
- Financial income -€1,854
down €1,854 (-99.8%), from €1,857 to €3
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 | €227,877 | €152,445 | -€75,432 | -33.1% |
| Fixed assets | 21/28 | €36,591 | €22,067 | -€14,524 | -39.7% |
| Tangible fixed assets | 22/27 | €36,591 | €22,067 | -€14,524 | -39.7% |
| Furniture and vehicles | 24 | €32,436 | €18,954 | -€13,482 | -41.6% |
| Other tangible fixed assets | 26 | €4,155 | €3,113 | -€1,042 | -25.1% |
| Current assets | 29/58 | €191,287 | €130,378 | -€60,908 | -31.8% |
| Stocks and contracts in progress | 3 | €64,082 | €41,746 | -€22,336 | -34.9% |
| Stocks | 30/36 | €64,082 | €41,746 | -€22,336 | -34.9% |
| Amounts receivable within one year | 40/41 | €53,954 | €54,225 | +€271 | +0.5% |
| Trade receivables | 40 | €51,122 | €47,520 | -€3,602 | -7.0% |
| Other amounts receivable | 41 | €2,832 | €6,705 | +€3,873 | +136.7% |
| Cash at bank and in hand | 54/58 | €69,805 | €31,336 | -€38,469 | -55.1% |
| Deferred charges and accrued income | 490/1 | €3,445 | €3,071 | -€374 | -10.9% |
| Total equity and liabilities | 10/49 | €227,877 | €152,445 | -€75,432 | -33.1% |
| Equity | 10/15 | €169,310 | €102,090 | -€67,221 | -39.7% |
| Reserves | 13 | €98,374 | €42,286 | -€56,088 | -57.0% |
| Distributable reserves | 133 | €98,374 | €42,286 | -€56,088 | -57.0% |
| Profit (loss) carried forward | 14 | €70,936 | €59,804 | -€11,132 | -15.7% |
| Amounts payable | 17/49 | €58,567 | €50,355 | -€8,212 | -14.0% |
| Amounts payable after more than one year | 17 | €814 | - | -€814 | |
| Financial debts | 170/4 | €814 | - | -€814 | |
| Amounts payable within one year | 42/48 | €57,745 | €50,355 | -€7,390 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €4,858 | €814 | -€4,044 | -83.2% |
| Trade debts | 44 | €38,597 | €26,165 | -€12,432 | -32.2% |
| Suppliers | 440/4 | €38,597 | €26,165 | -€12,432 | -32.2% |
| Taxes, remuneration and social security | 45 | €14,290 | €6,964 | -€7,325 | -51.3% |
| Taxes | 450/3 | €14,290 | €6,964 | -€7,325 | -51.3% |
| Other amounts payable | 47/48 | - | €16,412 | +€16,412 | |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,701 | €16,714 | +€1,013 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,248 | -€5,148 | -€2,899 | -129.0% |
| Other operating charges | 640/8 | €13,667 | €9,196 | -€4,470 | -32.7% |
| Gross operating margin | 9900 | €40,368 | €11,376 | -€28,992 | -71.8% |
| Operating profit (loss) | 9901 | €13,248 | -€9,386 | -€22,634 | |
| Financial income | 75/76B | €1,857 | €3 | -€1,854 | -99.8% |
| Recurring financial income | 75 | €1,857 | €3 | -€1,854 | -99.8% |
| Financial charges | 65/66B | €2,460 | €1,329 | -€1,131 | -46.0% |
| Recurring financial charges | 65 | €2,460 | €1,329 | -€1,131 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €12,646 | -€10,712 | -€23,358 | |
| Income taxes | 67/77 | €4,582 | €420 | -€4,162 | -90.8% |
| Profit (loss) for the period | 9904 | €8,064 | -€11,132 | -€19,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,064 | -€11,132 | -€19,196 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.