DISTRISPOT: 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.
DISTRISPOT
Largest movements
- Cash +€590,754
up €590,754 (+3,738%), from €15,802 to €606,556
mainly Debts after one year (+€536,717) and Net result for the year (+€299,523)
- Tangible fixed assets +€219,789
up €219,789 (+10.1%), from €2.2m to €2.4m
of which Land and buildings: +€224,430
- Receivables within one year +€118,007
up €118,007 (+676%), from €17,450 to €135,457
of which Other amounts receivable: +€124,154
- Debts after one year +€536,717
up €536,717 (+250%), from €214,964 to €751,681
of which Financial debts: +€536,717
- Reserves +€299,523
up €299,523 (+29.0%), from €1.0m to €1.3m
of which Tax-exempt reserves: +€299,238
- Provisions +€99,746
up €99,746 (+44.1%), from €226,098 to €325,844
- Other debts -€98,884
down €98,884 (-78.5%), from €125,931 to €27,047
- Tax, wage and social debts +€94,990
up €94,990 (+280%), from €33,872 to €128,861
- Gross operating margin +€397,965
up €397,965 (+307%), from €129,530 to €527,495
- Depreciation -€21,793
down €21,793 (-25.9%), from €84,179 to €62,386
- Financial income -€16,303
down €16,303 (-82.7%), from €19,716 to €3,412
- Write-downs +€15,460
new in 2025: €15,460
- Taxes -€14,624
down €14,624 (-40.1%), from €36,501 to €21,877
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 | €2,228,132 | €3,152,643 | +€924,511 | +41.5% |
| Fixed assets | 21/28 | €2,177,496 | €2,397,285 | +€219,789 | +10.1% |
| Tangible fixed assets | 22/27 | €2,177,496 | €2,397,285 | +€219,789 | +10.1% |
| Land and buildings | 22 | €2,076,219 | €2,300,649 | +€224,430 | +10.8% |
| Plant, machinery and equipment | 23 | €1,115 | €697 | -€418 | -37.5% |
| Furniture and vehicles | 24 | €14,797 | €10,573 | -€4,224 | -28.5% |
| Other tangible fixed assets | 26 | €85,365 | €85,365 | = | 0.0% |
| Current assets | 29/58 | €50,636 | €755,359 | +€704,722 | +1,392% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,450 | €135,457 | +€118,007 | +676% |
| Trade receivables | 40 | €12,956 | €6,808 | -€6,148 | -47.5% |
| Other amounts receivable | 41 | €4,494 | €128,649 | +€124,154 | +2,762% |
| Cash at bank and in hand | 54/58 | €15,802 | €606,556 | +€590,754 | +3,738% |
| Deferred charges and accrued income | 490/1 | €17,384 | €13,346 | -€4,038 | -23.2% |
| Total equity and liabilities | 10/49 | €2,228,132 | €3,152,643 | +€924,511 | +41.5% |
| Equity | 10/15 | €1,557,598 | €1,857,121 | +€299,523 | +19.2% |
| Contributions | 10/11 | €525,437 | €525,437 | = | 0.0% |
| Reserves | 13 | €1,032,161 | €1,331,684 | +€299,523 | +29.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €678,295 | €977,533 | +€299,238 | +44.1% |
| Distributable reserves | 133 | €353,866 | €354,151 | +€285 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €226,098 | €325,844 | +€99,746 | +44.1% |
| Deferred taxes | 168 | €226,098 | €325,844 | +€99,746 | +44.1% |
| Amounts payable | 17/49 | €444,436 | €969,678 | +€525,242 | +118% |
| Amounts payable after more than one year | 17 | €214,964 | €751,681 | +€536,717 | +250% |
| Financial debts | 170/4 | €208,214 | €744,931 | +€536,717 | +258% |
| Other amounts payable | 178/9 | €6,750 | €6,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €227,222 | €217,997 | -€9,225 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €49,745 | €58,680 | +€8,935 | +18.0% |
| Trade debts | 44 | €17,675 | €3,409 | -€14,266 | -80.7% |
| Suppliers | 440/4 | €17,675 | €3,409 | -€14,266 | -80.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €33,872 | €128,861 | +€94,990 | +280% |
| Taxes | 450/3 | €33,872 | €128,861 | +€94,990 | +280% |
| Other amounts payable | 47/48 | €125,931 | €27,047 | -€98,884 | -78.5% |
| Accrued charges and deferred income | 492/3 | €2,250 | €0 | -€2,250 | -100% |
| Non-recurring operating income | 76A | €192 | €586,214 | +€586,022 | +305,363% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,179 | €62,386 | -€21,793 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,460 | +€15,460 | |
| Other operating charges | 640/8 | €9,156 | €8,070 | -€1,086 | -11.9% |
| Gross operating margin | 9900 | €129,530 | €527,495 | +€397,965 | +307% |
| Operating profit (loss) | 9901 | €36,195 | €441,580 | +€405,385 | +1,120% |
| Financial income | 75/76B | €19,716 | €3,412 | -€16,303 | -82.7% |
| Recurring financial income | 75 | €19,716 | €3,412 | -€16,303 | -82.7% |
| Financial charges | 65/66B | €12,157 | €23,846 | +€11,689 | +96.1% |
| Recurring financial charges | 65 | €12,157 | €23,846 | +€11,689 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | €43,753 | €421,146 | +€377,393 | +863% |
| Transfer from deferred taxes | 780 | €8,928 | €12,533 | +€3,605 | +40.4% |
| Transfer to deferred taxes | 680 | - | €112,279 | +€112,279 | |
| Income taxes | 67/77 | €36,501 | €21,877 | -€14,624 | -40.1% |
| Profit (loss) for the period | 9904 | €16,180 | €299,523 | +€283,343 | +1,751% |
| Transfer from tax-exempt reserves | 789 | €26,783 | €37,598 | +€10,816 | +40.4% |
| Transfer to tax-exempt reserves | 689 | - | €336,836 | +€336,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,962 | €285 | -€42,677 | -99.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.