DISTRISER: 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.
DISTRISER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,499
up €4,499 (+25.4%), from €17,681 to €22,180
- Profit (loss) carried forward -€2,751
down €2,751 (-3.6%), from -€76,887 to -€79,638
- Trade debts -€2,137
down €2,137 (-25.0%), from €8,549 to €6,412
- Accrued charges and deferred income +€388
up €388 (+35.9%), from €1,079 to €1,467
- Contributions +€0
up €0 (0.0%), from €49,579 to €49,579
- Gross operating margin -€1,530
down €1,530 (-183.6%), from -€833 to -€2,363
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€27,309 | -€30,059 | -€2,750 | -10.1% |
| Contributions | 10/11 | €49,579 | €49,579 | +€0 | 0.0% |
| Capital | 10 | €49,579 | €49,579 | +€0 | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€76,887 | -€79,638 | -€2,751 | -3.6% |
| Amounts payable | 17/49 | €27,309 | €30,059 | +€2,750 | +10.1% |
| Amounts payable within one year | 42/48 | €26,229 | €28,592 | +€2,363 | +9.0% |
| Trade debts | 44 | €8,549 | €6,412 | -€2,137 | -25.0% |
| Suppliers | 440/4 | €8,549 | €6,412 | -€2,137 | -25.0% |
| Other amounts payable | 47/48 | €17,681 | €22,180 | +€4,499 | +25.4% |
| Accrued charges and deferred income | 492/3 | €1,079 | €1,467 | +€388 | +35.9% |
| Other operating charges | 640/8 | €384 | €388 | +€4 | +0.9% |
| Gross operating margin | 9900 | -€833 | -€2,363 | -€1,530 | -183.6% |
| Operating profit (loss) | 9901 | -€1,218 | -€2,751 | -€1,533 | -125.9% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€1,199 | -€2,751 | -€1,552 | -129.4% |
| Profit (loss) for the period | 9904 | -€1,199 | -€2,751 | -€1,552 | -129.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,199 | -€2,751 | -€1,552 | -129.4% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.