DOMBRECHT DISTRIBUTION: 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.
DOMBRECHT DISTRIBUTION
Largest movements
- Cash -€116,844
down €116,844 (-72.2%), from €161,858 to €45,013
mainly Other debts (-€136,035) and Trade debts (-€132,967)
- Receivables within one year -€113,297
down €113,297 (-14.4%), from €784,462 to €671,165
of which Trade receivables: -€72,231
- Stocks and contracts +€42,743
up €42,743 (+6.9%), from €622,032 to €664,775
- Other debts -€136,035
down €136,035 (-72.1%), from €188,735 to €52,700
- Trade debts -€132,967
down €132,967 (-26.1%), from €509,999 to €377,032
- Short-term financial debts +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Tax, wage and social debts -€31,201
down €31,201 (-28.7%), from €108,672 to €77,471
of which Taxes: -€19,302
- Debts after one year -€23,895
down €23,895 (-50.4%), from €47,426 to €23,532
- Gross operating margin -€89,393
down €89,393 (-12.1%), from €736,235 to €646,842
- Financial income -€19,198
down €19,198 (-47.2%), from €40,638 to €21,439
- Other operating charges +€18,986
up €18,986 (+305%), from €6,215 to €25,201
- Taxes -€14,330
down €14,330 (-46.7%), from €30,718 to €16,388
- Write-downs +€13,783
new in 2025: €13,783
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 | €1,719,933 | €1,506,674 | -€213,259 | -12.4% |
| Fixed assets | 21/28 | €126,422 | €108,199 | -€18,223 | -14.4% |
| Intangible fixed assets | 21 | €13,781 | €8,781 | -€5,000 | -36.3% |
| Tangible fixed assets | 22/27 | €112,641 | €99,419 | -€13,223 | -11.7% |
| Land and buildings | 22 | €69,289 | €64,259 | -€5,030 | -7.3% |
| Plant, machinery and equipment | 23 | €35,869 | €27,649 | -€8,219 | -22.9% |
| Furniture and vehicles | 24 | €7,484 | €7,510 | +€27 | +0.4% |
| Current assets | 29/58 | €1,593,511 | €1,398,474 | -€195,036 | -12.2% |
| Stocks and contracts in progress | 3 | €622,032 | €664,775 | +€42,743 | +6.9% |
| Stocks | 30/36 | €622,032 | €664,775 | +€42,743 | +6.9% |
| Amounts receivable within one year | 40/41 | €784,462 | €671,165 | -€113,297 | -14.4% |
| Trade receivables | 40 | €452,772 | €380,541 | -€72,231 | -16.0% |
| Other amounts receivable | 41 | €331,690 | €290,624 | -€41,066 | -12.4% |
| Cash at bank and in hand | 54/58 | €161,858 | €45,013 | -€116,844 | -72.2% |
| Deferred charges and accrued income | 490/1 | €25,159 | €17,521 | -€7,638 | -30.4% |
| Total equity and liabilities | 10/49 | €1,719,933 | €1,506,674 | -€213,259 | -12.4% |
| Equity | 10/15 | €586,313 | €601,951 | +€15,638 | +2.7% |
| Contributions | 10/11 | €542,880 | €542,880 | = | 0.0% |
| Capital | 10 | €314,829 | €314,829 | = | 0.0% |
| Issued capital | 100 | €314,829 | €314,829 | = | 0.0% |
| Contributions outside capital | 11 | €228,051 | €228,051 | = | 0.0% |
| Share premium | 1100/10 | €228,051 | €228,051 | = | 0.0% |
| Reserves | 13 | €35,244 | €35,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,483 | €31,483 | = | 0.0% |
| Legal reserve | 130 | €31,483 | €31,483 | = | 0.0% |
| Distributable reserves | 133 | €3,761 | €3,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,190 | €23,828 | +€15,638 | +191% |
| Amounts payable | 17/49 | €1,133,620 | €904,723 | -€228,897 | -20.2% |
| Amounts payable after more than one year | 17 | €47,426 | €23,532 | -€23,895 | -50.4% |
| Financial debts | 170/4 | €47,426 | €23,532 | -€23,895 | -50.4% |
| Amounts payable within one year | 42/48 | €1,063,264 | €861,965 | -€201,300 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €55,858 | €54,761 | -€1,097 | -2.0% |
| Financial debts | 43 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Credit institutions | 430/8 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Trade debts | 44 | €509,999 | €377,032 | -€132,967 | -26.1% |
| Suppliers | 440/4 | €509,999 | €377,032 | -€132,967 | -26.1% |
| Taxes, remuneration and social security | 45 | €108,672 | €77,471 | -€31,201 | -28.7% |
| Taxes | 450/3 | €35,001 | €15,699 | -€19,302 | -55.1% |
| Remuneration and social security | 454/9 | €73,671 | €61,771 | -€11,899 | -16.2% |
| Other amounts payable | 47/48 | €188,735 | €52,700 | -€136,035 | -72.1% |
| Accrued charges and deferred income | 492/3 | €22,929 | €19,226 | -€3,703 | -16.1% |
| Non-recurring operating income | 76A | €24,500 | €4,000 | -€20,500 | -83.7% |
| Remuneration, social security and pensions | 62 | €428,989 | €423,448 | -€5,541 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,069 | €38,424 | -€5,645 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,783 | +€13,783 | |
| Other operating charges | 640/8 | €6,215 | €25,201 | +€18,986 | +305% |
| Gross operating margin | 9900 | €736,235 | €646,842 | -€89,393 | -12.1% |
| Operating profit (loss) | 9901 | €256,963 | €145,987 | -€110,976 | -43.2% |
| Financial income | 75/76B | €40,638 | €21,439 | -€19,198 | -47.2% |
| Recurring financial income | 75 | €40,638 | €21,439 | -€19,198 | -47.2% |
| Financial charges | 65/66B | €82,968 | €85,519 | +€2,552 | +3.1% |
| Recurring financial charges | 65 | €82,968 | €85,519 | +€2,552 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €214,632 | €81,906 | -€132,726 | -61.8% |
| Income taxes | 67/77 | €30,718 | €16,388 | -€14,330 | -46.7% |
| Profit (loss) for the period | 9904 | €183,914 | €65,518 | -€118,396 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €183,914 | €65,518 | -€118,396 | -64.4% |
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 25 October 2026 via checked.be.