DISTRIVO: 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.
What changed
DISTRIVO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€350,746
2024 · €291,313-€642,059
Equity
€298,413
2024 · €649,159-€350,746
Cash
€45,058
2024 · €27,863+€17,196
Balance sheet total
€3.7m
2024 · €2.6m+€1.1m
Largest movements
Assets
- Tangible fixed assets +€2.1m
up €2.1m (+538.0%), from €386,103 to €2.5m
- Receivables within one year -€1.2m
down €1.2m (-64.7%), from €1.8m to €645,710
of which Other amounts receivable: -€1.2m
- Stocks and contracts +€154,989
up €154,989 (+40.7%), from €381,224 to €536,213
Equity and liabilities
- Debts after one year +€1.6m
new in 2025: €1.6m
of which Financial debts: +€1.5m
- Profit (loss) carried forward -€350,746
down €350,746, from €66,403 to -€284,343
- Current portion of long-term debt +€260,864
new in 2025: €260,864
- Other debts -€233,763
down €233,763 (-36.4%), from €641,619 to €407,855
- Trade debts -€229,900
down €229,900 (-20.3%), from €1.1m to €903,246
Income statement
- Depreciation +€307,498
up €307,498 (+1159.6%), from €26,518 to €334,017
- Gross operating margin -€252,860
down €252,860 (-28.3%), from €894,427 to €641,567
- Financial charges +€63,504
up €63,504 (+383.5%), from €16,559 to €80,064
- Staff costs +€19,412
up €19,412 (+3.4%), from €567,404 to €586,816
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.
Result 2024
€291,313
Gross operating margin
-€252,860
Staff costs
-€19,412
Depreciation
-€307,498
Other operating charges
+€2,367
Financial income
-€6,553
Financial charges
-€63,504
Taxes
+€5,403
Result 2025
-€350,746
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.
From operations
+€591,892
Investment
-€2.4m
Financing
+€1.8m
Cash 2024
€27,863
From operations (derived)
+€591,892
Net result for the year
-€350,746
Depreciation
+€334,017
Stocks and contracts
-€154,989
Receivables within one year
+€1.2m
Trade debts
-€229,900
Tax, wage and social debts
+€28,275
Other debts
-€233,763
Accrued charges and deferred income
+€17,530
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.4m
Financing
+€1.8m
Debts after one year
+€1.6m
Current portion of long-term debt
+€260,864
Short-term financial debts
-€24,303
Cash 2025
€45,058
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,622,566 | €3,690,706 | +€1.1m | +40.7% |
| Fixed assets | 21/28 | €386,301 | €2,463,724 | +€2.1m | +537.8% |
| Tangible fixed assets | 22/27 | €386,103 | €2,463,526 | +€2.1m | +538.0% |
| Plant, machinery and equipment | 23 | €66,537 | €705,771 | +€639,234 | +960.7% |
| Furniture and vehicles | 24 | - | €717,187 | +€717,187 | |
| Other tangible fixed assets | 26 | €44,711 | €1,040,568 | +€995,857 | +2227.3% |
| Assets under construction and advance payments | 27 | €274,855 | €0 | -€274,855 | -100.0% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €2,236,265 | €1,226,981 | -€1.0m | -45.1% |
| Stocks and contracts in progress | 3 | €381,224 | €536,213 | +€154,989 | +40.7% |
| Stocks | 30/36 | €381,224 | €536,213 | +€154,989 | +40.7% |
| Amounts receivable within one year | 40/41 | €1,827,178 | €645,710 | -€1.2m | -64.7% |
| Trade receivables | 40 | €118,352 | €123,041 | +€4,688 | +4.0% |
| Other amounts receivable | 41 | €1,708,826 | €522,669 | -€1.2m | -69.4% |
| Cash at bank and in hand | 54/58 | €27,863 | €45,058 | +€17,196 | +61.7% |
| Total equity and liabilities | 10/49 | €2,622,566 | €3,690,706 | +€1.1m | +40.7% |
| Equity | 10/15 | €649,159 | €298,413 | -€350,746 | -54.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €520,782 | €520,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €512,814 | €512,814 | = | 0.0% |
| Distributable reserves | 133 | €1,771 | €1,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,403 | -€284,343 | -€350,746 | |
| Amounts payable | 17/49 | €1,973,407 | €3,392,293 | +€1.4m | +71.9% |
| Amounts payable after more than one year | 17 | - | €1,600,182 | +€1.6m | |
| Financial debts | 170/4 | - | €1,533,516 | +€1.5m | |
| Other amounts payable | 178/9 | - | €66,667 | +€66,667 | |
| Amounts payable within one year | 42/48 | €1,921,711 | €1,722,885 | -€198,826 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €260,864 | +€260,864 | |
| Financial debts | 43 | €64,008 | €39,706 | -€24,303 | -38.0% |
| Credit institutions | 430/8 | €64,008 | €39,706 | -€24,303 | -38.0% |
| Trade debts | 44 | €1,133,146 | €903,246 | -€229,900 | -20.3% |
| Suppliers | 440/4 | €1,133,146 | €903,246 | -€229,900 | -20.3% |
| Taxes, remuneration and social security | 45 | €82,939 | €111,214 | +€28,275 | +34.1% |
| Taxes | 450/3 | €4,153 | €9,039 | +€4,885 | +117.6% |
| Remuneration and social security | 454/9 | €78,785 | €102,175 | +€23,390 | +29.7% |
| Other amounts payable | 47/48 | €641,619 | €407,855 | -€233,763 | -36.4% |
| Accrued charges and deferred income | 492/3 | €51,696 | €69,225 | +€17,530 | +33.9% |
| Non-recurring operating income | 76A | €300 | €150 | -€150 | -50.0% |
| Remuneration, social security and pensions | 62 | €567,404 | €586,816 | +€19,412 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,518 | €334,017 | +€307,498 | +1159.6% |
| Other operating charges | 640/8 | €7,305 | €4,938 | -€2,367 | -32.4% |
| Gross operating margin | 9900 | €894,427 | €641,567 | -€252,860 | -28.3% |
| Operating profit (loss) | 9901 | €293,199 | -€284,205 | -€577,404 | |
| Financial income | 75/76B | €27,473 | €20,920 | -€6,553 | -23.9% |
| Recurring financial income | 75 | €27,473 | €20,920 | -€6,553 | -23.9% |
| Financial charges | 65/66B | €16,559 | €80,064 | +€63,504 | +383.5% |
| Recurring financial charges | 65 | €16,559 | €80,064 | +€63,504 | +383.5% |
| Profit (loss) for the period before taxes | 9903 | €304,113 | -€343,348 | -€647,462 | |
| Income taxes | 67/77 | €12,801 | €7,398 | -€5,403 | -42.2% |
| Profit (loss) for the period | 9904 | €291,313 | -€350,746 | -€642,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €291,313 | -€350,746 | -€642,059 |
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 12 October 2026 via checked.be.