LA DISTRIBUTION MODERNE: 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.
LA DISTRIBUTION MODERNE
Largest movements
- Cash +€2,381
up €2,381 (+13.8%), from €17,265 to €19,646
mainly Net result for the year (+€3,986) and Other debts (+€291)
- Receivables within one year +€1,896
up €1,896 (+138%), from €1,376 to €3,272
- Profit (loss) carried forward +€3,986
up €3,986 (+34.5%), from -€11,545 to -€7,559
- Other debts +€291
up €291 (+99.7%), from €292 to €582
- Gross operating margin +€11,267
up €11,267, from -€6,837 to €4,430
- Financial income -€139
down €139 (-99.4%), from €140 to €1
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 | €18,641 | €22,917 | +€4,277 | +22.9% |
| Current assets | 29/58 | €18,641 | €22,917 | +€4,277 | +22.9% |
| Amounts receivable within one year | 40/41 | €1,376 | €3,272 | +€1,896 | +138% |
| Other amounts receivable | 41 | €1,376 | €3,272 | +€1,896 | +138% |
| Cash at bank and in hand | 54/58 | €17,265 | €19,646 | +€2,381 | +13.8% |
| Total equity and liabilities | 10/49 | €18,641 | €22,917 | +€4,277 | +22.9% |
| Equity | 10/15 | €18,349 | €22,335 | +€3,986 | +21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,302 | €11,302 | = | 0.0% |
| Distributable reserves | 133 | €11,302 | €11,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,545 | -€7,559 | +€3,986 | +34.5% |
| Amounts payable | 17/49 | €292 | €582 | +€291 | +99.7% |
| Amounts payable within one year | 42/48 | €292 | €582 | +€291 | +99.7% |
| Other amounts payable | 47/48 | €292 | €582 | +€291 | +99.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,837 | €4,430 | +€11,267 | |
| Operating profit (loss) | 9901 | -€7,224 | €4,030 | +€11,254 | |
| Financial income | 75/76B | €140 | €1 | -€139 | -99.4% |
| Recurring financial income | 75 | €140 | €1 | -€139 | -99.4% |
| Financial charges | 65/66B | €62 | €45 | -€17 | -27.5% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,146 | €3,986 | +€11,132 | |
| Profit (loss) for the period | 9904 | -€7,146 | €3,986 | +€11,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,146 | €3,986 | +€11,132 |
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.