DISTRITOP: 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.
DISTRITOP
Largest movements
- Receivables within one year +€225,279
up €225,279 (+2,293%), from €9,824 to €235,103
of which Trade receivables: +€227,422
- Tangible fixed assets -€38,894
down €38,894 (-18.0%), from €215,767 to €176,873
- Stocks and contracts -€19,120
down €19,120 (-69.7%), from €27,425 to €8,305
- Reserves +€128,964
new in 2025: €128,964
- Other debts +€87,977
up €87,977 (+901%), from €9,760 to €97,737
- Tax, wage and social debts +€45,694
up €45,694 (+323%), from €14,132 to €59,826
of which Taxes: +€45,797
- Debts after one year -€40,954
down €40,954 (-27.6%), from €148,414 to €107,460
- Profit (loss) carried forward -€27,604
no longer reported in 2025 (was €27,604)
- Gross operating margin +€211,728
up €211,728 (+172%), from €123,415 to €335,143
- Taxes +€47,640
up €47,640 (+12,963%), from €368 to €48,008
- Staff costs +€17,986
up €17,986 (+30.7%), from €58,600 to €76,586
- Turnover -€16,162
down €16,162 (-3.1%), from €529,750 to €513,589
- Purchases and services -€15,497
down €15,497 (-3.7%), from €423,168 to €407,671
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 | €284,189 | €450,369 | +€166,180 | +58.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €215,827 | €176,933 | -€38,894 | -18.0% |
| Tangible fixed assets | 22/27 | €215,767 | €176,873 | -€38,894 | -18.0% |
| Land and buildings | 22 | €185,054 | €170,088 | -€14,966 | -8.1% |
| Plant, machinery and equipment | 23 | €9,360 | €1,683 | -€7,677 | -82.0% |
| Furniture and vehicles | 24 | €8,209 | €818 | -€7,391 | -90.0% |
| Leasing and similar rights | 25 | €13,144 | €4,284 | -€8,860 | -67.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €68,361 | €273,436 | +€205,075 | +300% |
| Stocks and contracts in progress | 3 | €27,425 | €8,305 | -€19,120 | -69.7% |
| Stocks | 30/36 | €27,425 | €8,305 | -€19,120 | -69.7% |
| Amounts receivable within one year | 40/41 | €9,824 | €235,103 | +€225,279 | +2,293% |
| Trade receivables | 40 | €7,402 | €234,825 | +€227,422 | +3,072% |
| Other amounts receivable | 41 | €2,422 | €278 | -€2,143 | -88.5% |
| Cash at bank and in hand | 54/58 | €28,372 | €27,983 | -€388 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,741 | €2,045 | -€696 | -25.4% |
| Total equity and liabilities | 10/49 | €284,189 | €450,369 | +€166,180 | +58.5% |
| Equity | 10/15 | €46,204 | €147,564 | +€101,360 | +219% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €128,964 | +€128,964 | |
| Distributable reserves | 133 | - | €128,964 | +€128,964 | |
| Profit (loss) carried forward | 14 | €27,604 | - | -€27,604 | |
| Amounts payable | 17/49 | €237,985 | €302,805 | +€64,821 | +27.2% |
| Amounts payable after more than one year | 17 | €148,414 | €107,460 | -€40,954 | -27.6% |
| Financial debts | 170/4 | €148,414 | €107,460 | -€40,954 | -27.6% |
| Amounts payable within one year | 42/48 | €89,571 | €195,346 | +€105,775 | +118% |
| Current portion of amounts payable after more than one year | 42 | €35,605 | €24,012 | -€11,593 | -32.6% |
| Trade debts | 44 | €30,074 | €13,771 | -€16,303 | -54.2% |
| Suppliers | 440/4 | €30,074 | €13,771 | -€16,303 | -54.2% |
| Taxes, remuneration and social security | 45 | €14,132 | €59,826 | +€45,694 | +323% |
| Taxes | 450/3 | €4,039 | €49,836 | +€45,797 | +1,134% |
| Remuneration and social security | 454/9 | €10,093 | €9,990 | -€103 | -1.0% |
| Other amounts payable | 47/48 | €9,760 | €97,737 | +€87,977 | +901% |
| Turnover | 70 | €529,750 | €513,589 | -€16,162 | -3.1% |
| Non-recurring operating income | 76A | - | €120,000 | +€120,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €423,168 | €407,671 | -€15,497 | -3.7% |
| Remuneration, social security and pensions | 62 | €58,600 | €76,586 | +€17,986 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,593 | €25,153 | -€9,441 | -27.3% |
| Other operating charges | 640/8 | €3,799 | €6,069 | +€2,270 | +59.7% |
| Non-recurring operating charges | 66A | €1,136 | €1,548 | +€412 | +36.2% |
| Gross operating margin | 9900 | €123,415 | €335,143 | +€211,728 | +172% |
| Operating profit (loss) | 9901 | €25,286 | €225,787 | +€200,502 | +793% |
| Financial income | 75/76B | €0 | €6 | +€6 | +19,433% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +19,433% |
| Financial charges | 65/66B | €7,089 | €6,426 | -€663 | -9.4% |
| Recurring financial charges | 65 | €7,089 | €6,426 | -€663 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €18,197 | €219,367 | +€201,171 | +1,106% |
| Income taxes | 67/77 | €368 | €48,008 | +€47,640 | +12,963% |
| Profit (loss) for the period | 9904 | €17,829 | €171,360 | +€153,530 | +861% |
| Profit (loss) for the period to be appropriated | 9905 | €17,829 | €171,360 | +€153,530 | +861% |
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 14 October 2026 via checked.be.