IDISTRA: 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.
IDISTRA
Largest movements
- Cash +€30,104
up €30,104 (+19.7%), from €152,871 to €182,975
mainly Net result for the year (+€37,121) and Depreciation (+€10,016)
- Receivables within one year +€17,387
up €17,387 (+211%), from €8,251 to €25,638
of which Trade receivables: +€15,918
- Tangible fixed assets -€10,016
down €10,016 (-21.8%), from €45,950 to €35,934
of which Furniture and vehicles: -€9,766
- Profit (loss) carried forward +€37,121
up €37,121 (+105%), from €35,298 to €72,419
- Tax, wage and social debts -€2,487
down €2,487 (-30.1%), from €8,258 to €5,770
of which Remuneration and social security: -€2,300
- Gross operating margin +€6,470
up €6,470 (+12.8%), from €50,561 to €57,031
- Depreciation +€4,883
up €4,883 (+95.1%), from €5,133 to €10,016
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 | €207,072 | €245,392 | +€38,319 | +18.5% |
| Fixed assets | 21/28 | €45,950 | €35,934 | -€10,016 | -21.8% |
| Tangible fixed assets | 22/27 | €45,950 | €35,934 | -€10,016 | -21.8% |
| Plant, machinery and equipment | 23 | €2,003 | €1,753 | -€250 | -12.5% |
| Furniture and vehicles | 24 | €43,947 | €34,181 | -€9,766 | -22.2% |
| Current assets | 29/58 | €161,122 | €209,458 | +€48,336 | +30.0% |
| Amounts receivable within one year | 40/41 | €8,251 | €25,638 | +€17,387 | +211% |
| Trade receivables | 40 | €6,934 | €22,852 | +€15,918 | +230% |
| Other amounts receivable | 41 | €1,318 | €2,787 | +€1,469 | +111% |
| Cash at bank and in hand | 54/58 | €152,871 | €182,975 | +€30,104 | +19.7% |
| Deferred charges and accrued income | 490/1 | - | €844 | +€844 | |
| Total equity and liabilities | 10/49 | €207,072 | €245,392 | +€38,319 | +18.5% |
| Equity | 10/15 | €198,307 | €235,428 | +€37,121 | +18.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €150,609 | €150,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,749 | €148,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,298 | €72,419 | +€37,121 | +105% |
| Amounts payable | 17/49 | €8,766 | €9,964 | +€1,198 | +13.7% |
| Amounts payable within one year | 42/48 | €8,501 | €7,414 | -€1,087 | -12.8% |
| Trade debts | 44 | €243 | €1,643 | +€1,400 | +576% |
| Suppliers | 440/4 | €243 | €1,643 | +€1,400 | +576% |
| Taxes, remuneration and social security | 45 | €8,258 | €5,770 | -€2,487 | -30.1% |
| Taxes | 450/3 | €5,958 | €5,770 | -€187 | -3.1% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Accrued charges and deferred income | 492/3 | €265 | €2,550 | +€2,285 | +862% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,133 | €10,016 | +€4,883 | +95.1% |
| Other operating charges | 640/8 | €118 | €125 | +€7 | +5.6% |
| Gross operating margin | 9900 | €50,561 | €57,031 | +€6,470 | +12.8% |
| Operating profit (loss) | 9901 | €45,309 | €46,890 | +€1,581 | +3.5% |
| Financial income | 75/76B | - | €441 | +€441 | |
| Recurring financial income | 75 | - | €441 | +€441 | |
| Financial charges | 65/66B | €132 | €125 | -€7 | -5.5% |
| Recurring financial charges | 65 | €132 | €125 | -€7 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €45,178 | €47,207 | +€2,029 | +4.5% |
| Income taxes | 67/77 | €9,879 | €10,085 | +€206 | +2.1% |
| Profit (loss) for the period | 9904 | €35,298 | €37,121 | +€1,823 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,298 | €37,121 | +€1,823 | +5.2% |
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.