DISTRIPORC: 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.
DISTRIPORC
Largest movements
- Receivables within one year +€21,927
up €21,927 (+21.6%), from €101,360 to €123,288
of which Trade receivables: +€19,913
- Cash +€14,515
up €14,515 (+5.9%), from €245,666 to €260,180
mainly Net result for the year (+€53,624) and Deferred charges and accrued income (+€3,518)
- Tangible fixed assets +€12,859
up €12,859 (+406%), from €3,169 to €16,027
of which Plant, machinery and equipment: +€13,714
- Profit (loss) carried forward +€53,624
up €53,624 (+13.3%), from -€404,075 to -€350,451
- Trade debts -€7,943
down €7,943 (-10.3%), from €77,199 to €69,257
- Gross operating margin +€38,326
up €38,326 (+99.6%), from €38,495 to €76,820
- Taxes +€8,303
up €8,303 (+80.3%), from €10,339 to €18,642
- Depreciation +€1,928
up €1,928 (+283%), from €682 to €2,610
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 | €359,931 | €406,214 | +€46,283 | +12.9% |
| Fixed assets | 21/28 | €3,169 | €16,027 | +€12,859 | +406% |
| Tangible fixed assets | 22/27 | €3,169 | €16,027 | +€12,859 | +406% |
| Plant, machinery and equipment | 23 | - | €13,714 | +€13,714 | |
| Furniture and vehicles | 24 | €3,169 | €2,313 | -€856 | -27.0% |
| Current assets | 29/58 | €356,762 | €390,187 | +€33,424 | +9.4% |
| Stocks and contracts in progress | 3 | €5,900 | €6,400 | +€500 | +8.5% |
| Stocks | 30/36 | €5,900 | €6,400 | +€500 | +8.5% |
| Amounts receivable within one year | 40/41 | €101,360 | €123,288 | +€21,927 | +21.6% |
| Trade receivables | 40 | €101,360 | €121,273 | +€19,913 | +19.6% |
| Other amounts receivable | 41 | - | €2,014 | +€2,014 | |
| Cash at bank and in hand | 54/58 | €245,666 | €260,180 | +€14,515 | +5.9% |
| Deferred charges and accrued income | 490/1 | €3,836 | €319 | -€3,518 | -91.7% |
| Total equity and liabilities | 10/49 | €359,931 | €406,214 | +€46,283 | +12.9% |
| Equity | 10/15 | €257,123 | €310,748 | +€53,624 | +20.9% |
| Contributions | 10/11 | €605,605 | €605,605 | = | 0.0% |
| Capital | 10 | €605,605 | €605,605 | = | 0.0% |
| Issued capital | 100 | €605,605 | €605,605 | = | 0.0% |
| Reserves | 13 | €55,594 | €55,594 | = | 0.0% |
| Distributable reserves | 133 | €55,594 | €55,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€404,075 | -€350,451 | +€53,624 | +13.3% |
| Amounts payable | 17/49 | €102,807 | €95,466 | -€7,341 | -7.1% |
| Amounts payable within one year | 42/48 | €102,807 | €95,466 | -€7,341 | -7.1% |
| Trade debts | 44 | €77,199 | €69,257 | -€7,943 | -10.3% |
| Suppliers | 440/4 | €77,199 | €69,257 | -€7,943 | -10.3% |
| Taxes, remuneration and social security | 45 | €23,916 | €24,708 | +€792 | +3.3% |
| Taxes | 450/3 | €23,916 | €24,708 | +€792 | +3.3% |
| Other amounts payable | 47/48 | €1,692 | €1,501 | -€191 | -11.3% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | - | €264 | +€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €2,610 | +€1,928 | +283% |
| Other operating charges | 640/8 | €1,114 | €1,666 | +€552 | +49.5% |
| Gross operating margin | 9900 | €38,495 | €76,820 | +€38,326 | +99.6% |
| Operating profit (loss) | 9901 | €36,699 | €72,281 | +€35,582 | +97.0% |
| Financial income | 75/76B | €437 | €33 | -€404 | -92.4% |
| Recurring financial income | 75 | €437 | €33 | -€404 | -92.4% |
| Financial charges | 65/66B | €45 | €48 | +€3 | +5.8% |
| Recurring financial charges | 65 | €45 | €48 | +€3 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €37,091 | €72,266 | +€35,176 | +94.8% |
| Income taxes | 67/77 | €10,339 | €18,642 | +€8,303 | +80.3% |
| Profit (loss) for the period | 9904 | €26,751 | €53,624 | +€26,873 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €26,751 | €53,624 | +€26,873 | +100% |
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 21 October 2026 via checked.be.