FUEL TRADING & 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.
FUEL TRADING & DISTRIBUTION
Largest movements
- Cash +€142,030
up €142,030 (+246%), from €57,821 to €199,851
mainly Trade debts (+€74,015) and Receivables within one year (+€33,618)
- Receivables within one year -€33,618
down €33,618 (-31.7%), from €105,908 to €72,289
of which Trade receivables: -€27,302
- Tangible fixed assets -€28,800
down €28,800 (-31.6%), from €91,121 to €62,321
- Trade debts +€74,015
up €74,015 (+36.2%), from €204,499 to €278,514
- Tax, wage and social debts +€4,245
new in 2026: €4,245
- Purchases and services -€1.1m
down €1.1m (-41.3%), from €2.7m to €1.6m
- Gross operating margin -€11,583
down €11,583 (-24.3%), from €47,738 to €36,156
- Taxes -€1,228
down €1,228 (-22.9%), from €5,374 to €4,145
- Other operating charges -€922
down €922 (-39.8%), from €2,318 to €1,396
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,842 | €335,877 | +€80,035 | +31.3% |
| Fixed assets | 21/28 | €91,121 | €62,321 | -€28,800 | -31.6% |
| Tangible fixed assets | 22/27 | €91,121 | €62,321 | -€28,800 | -31.6% |
| Furniture and vehicles | 24 | €91,121 | €62,321 | -€28,800 | -31.6% |
| Current assets | 29/58 | €164,721 | €273,555 | +€108,835 | +66.1% |
| Amounts receivable within one year | 40/41 | €105,908 | €72,289 | -€33,618 | -31.7% |
| Trade receivables | 40 | €99,591 | €72,289 | -€27,302 | -27.4% |
| Other amounts receivable | 41 | €6,317 | - | -€6,317 | |
| Cash at bank and in hand | 54/58 | €57,821 | €199,851 | +€142,030 | +246% |
| Deferred charges and accrued income | 490/1 | €992 | €1,415 | +€423 | +42.7% |
| Total equity and liabilities | 10/49 | €255,842 | €335,877 | +€80,035 | +31.3% |
| Equity | 10/15 | €51,343 | €53,118 | +€1,775 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,343 | €33,118 | +€1,775 | +5.7% |
| Distributable reserves | 133 | €31,343 | €33,118 | +€1,775 | +5.7% |
| Amounts payable | 17/49 | €204,499 | €282,759 | +€78,260 | +38.3% |
| Amounts payable within one year | 42/48 | €204,499 | €282,759 | +€78,260 | +38.3% |
| Trade debts | 44 | €204,499 | €278,514 | +€74,015 | +36.2% |
| Suppliers | 440/4 | €204,499 | €278,514 | +€74,015 | +36.2% |
| Taxes, remuneration and social security | 45 | - | €4,245 | +€4,245 | |
| Taxes | 450/3 | - | €4,245 | +€4,245 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,659,317 | €1,560,394 | -€1.1m | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,800 | €28,800 | = | 0.0% |
| Other operating charges | 640/8 | €2,318 | €1,396 | -€922 | -39.8% |
| Gross operating margin | 9900 | €47,738 | €36,156 | -€11,583 | -24.3% |
| Operating profit (loss) | 9901 | €16,620 | €5,960 | -€10,660 | -64.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €16,581 | €5,920 | -€10,661 | -64.3% |
| Income taxes | 67/77 | €5,374 | €4,145 | -€1,228 | -22.9% |
| Profit (loss) for the period | 9904 | €11,207 | €1,775 | -€9,432 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,207 | €1,775 | -€9,432 | -84.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.