DISTRIRIS: 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.
DISTRIRIS
Largest movements
- Receivables within one year -€1.2m
down €1.2m (-73.7%), from €1.6m to €421,636
of which Trade receivables: -€887,969
- Tangible fixed assets -€199,778
down €199,778 (-9.8%), from €2.0m to €1.8m
of which Other tangible fixed assets: -€121,941
- Cash -€141,552
down €141,552 (-11.5%), from €1.2m to €1.1m
mainly Trade debts (-€720,548) and Accrued charges and deferred income (-€558,166)
- Intangible fixed assets -€89,152
down €89,152 (-18.2%), from €490,190 to €401,038
- Stocks and contracts +€69,371
up €69,371 (+11.1%), from €624,491 to €693,863
- Trade debts -€720,548
down €720,548 (-36.6%), from €2.0m to €1.2m
- Accrued charges and deferred income -€558,166
down €558,166 (-97.7%), from €571,560 to €13,394
- Debts after one year -€273,605
down €273,605 (-12.7%), from €2.2m to €1.9m
- Current portion of long-term debt +€130,997
up €130,997 (+82.2%), from €159,413 to €290,409
- Profit (loss) carried forward -€89,436
down €89,436 (-263.8%), from -€33,909 to -€123,344
- Staff costs -€676,823
down €676,823 (-32.4%), from €2.1m to €1.4m
- Gross operating margin -€603,932
down €603,932 (-23.0%), from €2.6m to €2.0m
- Depreciation +€145,969
up €145,969 (+59.3%), from €246,204 to €392,174
- Financial charges +€43,264
up €43,264 (+24.3%), from €178,007 to €221,271
of which Non-recurring financial charges: +€28,841
- Financial income +€42,582
up €42,582 (+123.4%), from €34,497 to €77,079
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 | €6,386,555 | €4,813,543 | -€1.6m | -24.6% |
| Formation expenses | 20 | €171,312 | €162,642 | -€8,670 | -5.1% |
| Fixed assets | 21/28 | €2,543,209 | €2,254,279 | -€288,930 | -11.4% |
| Intangible fixed assets | 21 | €490,190 | €401,038 | -€89,152 | -18.2% |
| Tangible fixed assets | 22/27 | €2,046,099 | €1,846,321 | -€199,778 | -9.8% |
| Land and buildings | 22 | €76,170 | €56,920 | -€19,250 | -25.3% |
| Plant, machinery and equipment | 23 | €445,219 | €384,775 | -€60,445 | -13.6% |
| Furniture and vehicles | 24 | €57,613 | €59,471 | +€1,857 | +3.2% |
| Other tangible fixed assets | 26 | €1,467,096 | €1,345,155 | -€121,941 | -8.3% |
| Financial fixed assets | 28 | €6,920 | €6,920 | = | 0.0% |
| Current assets | 29/58 | €3,672,034 | €2,396,622 | -€1.3m | -34.7% |
| Stocks and contracts in progress | 3 | €624,491 | €693,863 | +€69,371 | +11.1% |
| Stocks | 30/36 | €624,491 | €693,863 | +€69,371 | +11.1% |
| Amounts receivable within one year | 40/41 | €1,600,179 | €421,636 | -€1.2m | -73.7% |
| Trade receivables | 40 | €1,065,709 | €177,740 | -€887,969 | -83.3% |
| Other amounts receivable | 41 | €534,470 | €243,896 | -€290,574 | -54.4% |
| Cash at bank and in hand | 54/58 | €1,232,309 | €1,090,757 | -€141,552 | -11.5% |
| Deferred charges and accrued income | 490/1 | €215,055 | €190,366 | -€24,689 | -11.5% |
| Total equity and liabilities | 10/49 | €6,386,555 | €4,813,543 | -€1.6m | -24.6% |
| Equity | 10/15 | €687,595 | €539,166 | -€148,429 | -21.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,909 | -€123,344 | -€89,436 | -263.8% |
| Investment grants | 15 | €571,503 | €512,510 | -€58,993 | -10.3% |
| Amounts payable | 17/49 | €5,698,960 | €4,274,377 | -€1.4m | -25.0% |
| Amounts payable after more than one year | 17 | €2,153,931 | €1,880,326 | -€273,605 | -12.7% |
| Financial debts | 170/4 | €2,153,931 | €1,880,326 | -€273,605 | -12.7% |
| Amounts payable within one year | 42/48 | €2,973,469 | €2,380,658 | -€592,811 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €159,413 | €290,409 | +€130,997 | +82.2% |
| Financial debts | 43 | €551,773 | €612,783 | +€61,010 | +11.1% |
| Credit institutions | 430/8 | €551,773 | €612,783 | +€61,010 | +11.1% |
| Trade debts | 44 | €1,966,492 | €1,245,944 | -€720,548 | -36.6% |
| Suppliers | 440/4 | €1,966,492 | €1,245,944 | -€720,548 | -36.6% |
| Taxes, remuneration and social security | 45 | €295,791 | €231,521 | -€64,270 | -21.7% |
| Taxes | 450/3 | €43,637 | €37,443 | -€6,194 | -14.2% |
| Remuneration and social security | 454/9 | €252,155 | €194,079 | -€58,076 | -23.0% |
| Accrued charges and deferred income | 492/3 | €571,560 | €13,394 | -€558,166 | -97.7% |
| Non-recurring operating income | 76A | €430,186 | €598,239 | +€168,053 | +39.1% |
| Remuneration, social security and pensions | 62 | €2,089,228 | €1,412,405 | -€676,823 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,204 | €392,174 | +€145,969 | +59.3% |
| Other operating charges | 640/8 | €178,558 | €161,617 | -€16,940 | -9.5% |
| Non-recurring operating charges | 66A | €1,862 | €739 | -€1,123 | -60.3% |
| Gross operating margin | 9900 | €2,625,841 | €2,021,910 | -€603,932 | -23.0% |
| Operating profit (loss) | 9901 | €109,989 | €54,974 | -€55,015 | -50.0% |
| Financial income | 75/76B | €34,497 | €77,079 | +€42,582 | +123.4% |
| Recurring financial income | 75 | €34,497 | €77,079 | +€42,582 | +123.4% |
| Financial charges | 65/66B | €178,007 | €221,271 | +€43,264 | +24.3% |
| Recurring financial charges | 65 | €178,007 | €192,429 | +€14,422 | +8.1% |
| Non-recurring financial charges | 66B | - | €28,841 | +€28,841 | |
| Profit (loss) for the period before taxes | 9903 | -€33,521 | -€89,217 | -€55,697 | -166.2% |
| Income taxes | 67/77 | €388 | €218 | -€170 | -43.7% |
| Profit (loss) for the period | 9904 | -€33,909 | -€89,436 | -€55,527 | -163.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,909 | -€89,436 | -€55,527 | -163.8% |
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.