DISTRIVINS: 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.
DISTRIVINS
Largest movements
- Tangible fixed assets +€26,850
up €26,850 (+284%), from €9,443 to €36,293
of which Furniture and vehicles: +€21,982
- Cash +€22,454
up €22,454 (+95.9%), from €23,409 to €45,863
mainly Debts after one year (+€33,703) and Advances received (+€14,088)
- Receivables within one year +€15,885
up €15,885 (+20.9%), from €76,093 to €91,978
of which Other amounts receivable: +€32,507
- Stocks and contracts -€2,920
down €2,920 (-10.6%), from €27,420 to €24,500
- Debts after one year +€33,703
new in 2025: €33,703
- Advances received +€14,088
up €14,088 (+75.9%), from €18,562 to €32,650
- Tax, wage and social debts +€12,054
up €12,054 (+84.4%), from €14,279 to €26,334
of which Remuneration and social security: +€6,431
- Current portion of long-term debt +€8,466
new in 2025: €8,466
- Other debts -€2,288
no longer reported in 2025 (was €2,288)
- Staff costs +€23,324
up €23,324 (+26.2%), from €89,081 to €112,405
- Gross operating margin +€19,448
up €19,448 (+18.1%), from €107,651 to €127,099
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 | €138,376 | €200,596 | +€62,220 | +45.0% |
| Fixed assets | 21/28 | €10,475 | €37,325 | +€26,850 | +256% |
| Tangible fixed assets | 22/27 | €9,443 | €36,293 | +€26,850 | +284% |
| Plant, machinery and equipment | 23 | €6,327 | €11,195 | +€4,868 | +76.9% |
| Furniture and vehicles | 24 | €3,116 | €25,098 | +€21,982 | +706% |
| Financial fixed assets | 28 | €1,032 | €1,032 | = | 0.0% |
| Current assets | 29/58 | €127,901 | €163,271 | +€35,370 | +27.7% |
| Stocks and contracts in progress | 3 | €27,420 | €24,500 | -€2,920 | -10.6% |
| Stocks | 30/36 | €27,420 | €24,500 | -€2,920 | -10.6% |
| Amounts receivable within one year | 40/41 | €76,093 | €91,978 | +€15,885 | +20.9% |
| Trade receivables | 40 | €71,589 | €54,966 | -€16,622 | -23.2% |
| Other amounts receivable | 41 | €4,505 | €37,012 | +€32,507 | +722% |
| Cash at bank and in hand | 54/58 | €23,409 | €45,863 | +€22,454 | +95.9% |
| Deferred charges and accrued income | 490/1 | €978 | €929 | -€49 | -5.1% |
| Total equity and liabilities | 10/49 | €138,376 | €200,596 | +€62,220 | +45.0% |
| Equity | 10/15 | €70,782 | €68,500 | -€2,282 | -3.2% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Contributions outside capital | 11 | €12,395 | €12,395 | = | 0.0% |
| Share premium | 1100/10 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,387 | €56,105 | -€2,282 | -3.9% |
| Amounts payable | 17/49 | €67,594 | €132,096 | +€64,502 | +95.4% |
| Amounts payable after more than one year | 17 | - | €33,703 | +€33,703 | |
| Financial debts | 170/4 | - | €33,703 | +€33,703 | |
| Amounts payable within one year | 42/48 | €67,594 | €98,393 | +€30,799 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,466 | +€8,466 | |
| Financial debts | 43 | €250 | - | -€250 | |
| Credit institutions | 430/8 | €250 | - | -€250 | |
| Trade debts | 44 | €32,214 | €30,943 | -€1,271 | -3.9% |
| Suppliers | 440/4 | €32,214 | €30,943 | -€1,271 | -3.9% |
| Advances received on contracts in progress | 46 | €18,562 | €32,650 | +€14,088 | +75.9% |
| Taxes, remuneration and social security | 45 | €14,279 | €26,334 | +€12,054 | +84.4% |
| Taxes | 450/3 | €8,536 | €14,159 | +€5,623 | +65.9% |
| Remuneration and social security | 454/9 | €5,743 | €12,174 | +€6,431 | +112% |
| Other amounts payable | 47/48 | €2,288 | - | -€2,288 | |
| Remuneration, social security and pensions | 62 | €89,081 | €112,405 | +€23,324 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,912 | €11,088 | +€1,176 | +11.9% |
| Other operating charges | 640/8 | €882 | €1,310 | +€428 | +48.5% |
| Gross operating margin | 9900 | €107,651 | €127,099 | +€19,448 | +18.1% |
| Operating profit (loss) | 9901 | €7,775 | €2,296 | -€5,479 | -70.5% |
| Financial income | 75/76B | €36 | €32 | -€4 | -9.8% |
| Recurring financial income | 75 | €36 | €32 | -€4 | -9.8% |
| Financial charges | 65/66B | €4,816 | €4,430 | -€386 | -8.0% |
| Recurring financial charges | 65 | €4,816 | €4,430 | -€386 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €2,994 | -€2,102 | -€5,096 | |
| Income taxes | 67/77 | €767 | €180 | -€587 | -76.5% |
| Profit (loss) for the period | 9904 | €2,228 | -€2,282 | -€4,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | -€2,282 | -€4,510 |
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 16 October 2026 via checked.be.