LOUIS BESSELING DISTRIBUTION: what changed
LOUIS BESSELING DISTRIBUTION
Largest movements
- Cash +€46,027
up €46,027 (+26.2%), from €175,462 to €221,489
mainly Trade debts (+€35,676) and Depreciation (+€29,286)
- Stocks and contracts -€21,894
down €21,894 (-10.0%), from €218,370 to €196,476
- Tangible fixed assets -€18,697
down €18,697 (-21.8%), from €85,918 to €67,221
of which Plant, machinery and equipment: -€18,878
- Receivables within one year -€15,945
down €15,945 (-31.3%), from €50,981 to €35,036
- Other debts -€38,347
down €38,347 (-82.1%), from €46,681 to €8,334
- Trade debts +€35,676
up €35,676 (+16.0%), from €222,602 to €258,278
- Debts after one year -€14,696
down €14,696 (-57.9%), from €25,362 to €10,666
- Reserves +€13,000
up €13,000 (+44.1%), from €29,500 to €42,500
- Current portion of long-term debt -€9,367
down €9,367 (-28.9%), from €32,427 to €23,060
- Gross operating margin +€37,974
up €37,974 (+19.3%), from €196,683 to €234,657
- Staff costs +€20,275
up €20,275 (+14.1%), from €143,784 to €164,059
- Depreciation -€8,534
down €8,534 (-22.6%), from €37,820 to €29,286
- Taxes +€5,917
up €5,917 (+223%), from €2,657 to €8,574
- Financial charges +€4,750
up €4,750 (+49.9%), from €9,514 to €14,264
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €542,766 | €536,453 | -€6,313 | -1.2% |
| Fixed assets | 21/28 | €85,918 | €67,221 | -€18,697 | -21.8% |
| Tangible fixed assets | 22/27 | €85,918 | €67,221 | -€18,697 | -21.8% |
| Plant, machinery and equipment | 23 | €76,828 | €57,949 | -€18,878 | -24.6% |
| Furniture and vehicles | 24 | €9,090 | €9,271 | +€181 | +2.0% |
| Current assets | 29/58 | €456,848 | €469,232 | +€12,384 | +2.7% |
| Stocks and contracts in progress | 3 | €218,370 | €196,476 | -€21,894 | -10.0% |
| Stocks | 30/36 | €218,370 | €196,476 | -€21,894 | -10.0% |
| Amounts receivable within one year | 40/41 | €50,981 | €35,036 | -€15,945 | -31.3% |
| Other amounts receivable | 41 | €50,981 | €35,036 | -€15,945 | -31.3% |
| Cash at bank and in hand | 54/58 | €175,462 | €221,489 | +€46,027 | +26.2% |
| Deferred charges and accrued income | 490/1 | €12,035 | €16,231 | +€4,196 | +34.9% |
| Total equity and liabilities | 10/49 | €542,766 | €536,453 | -€6,313 | -1.2% |
| Equity | 10/15 | €173,734 | €191,973 | +€18,239 | +10.5% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €29,500 | €42,500 | +€13,000 | +44.1% |
| Distributable reserves | 133 | €29,500 | €42,500 | +€13,000 | +44.1% |
| Profit (loss) carried forward | 14 | €89,234 | €94,473 | +€5,239 | +5.9% |
| Amounts payable | 17/49 | €369,033 | €344,481 | -€24,552 | -6.7% |
| Amounts payable after more than one year | 17 | €25,362 | €10,666 | -€14,696 | -57.9% |
| Financial debts | 170/4 | €25,362 | €10,666 | -€14,696 | -57.9% |
| Amounts payable within one year | 42/48 | €334,306 | €321,273 | -€13,033 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €32,427 | €23,060 | -€9,367 | -28.9% |
| Trade debts | 44 | €222,602 | €258,278 | +€35,676 | +16.0% |
| Suppliers | 440/4 | €222,602 | €258,278 | +€35,676 | +16.0% |
| Taxes, remuneration and social security | 45 | €32,596 | €31,602 | -€995 | -3.1% |
| Remuneration and social security | 454/9 | €32,596 | €31,602 | -€995 | -3.1% |
| Other amounts payable | 47/48 | €46,681 | €8,334 | -€38,347 | -82.1% |
| Accrued charges and deferred income | 492/3 | €9,364 | €12,541 | +€3,176 | +33.9% |
| Remuneration, social security and pensions | 62 | €143,784 | €164,059 | +€20,275 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,820 | €29,286 | -€8,534 | -22.6% |
| Other operating charges | 640/8 | €2,562 | €2,243 | -€319 | -12.4% |
| Gross operating margin | 9900 | €196,683 | €234,657 | +€37,974 | +19.3% |
| Operating profit (loss) | 9901 | €12,517 | €39,070 | +€26,553 | +212% |
| Financial income | 75/76B | €164 | €2,007 | +€1,843 | +1,127% |
| Recurring financial income | 75 | €164 | €2,007 | +€1,843 | +1,127% |
| Financial charges | 65/66B | €9,514 | €14,264 | +€4,750 | +49.9% |
| Recurring financial charges | 65 | €9,514 | €14,264 | +€4,750 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €3,167 | €26,813 | +€23,646 | +747% |
| Income taxes | 67/77 | €2,657 | €8,574 | +€5,917 | +223% |
| Profit (loss) for the period | 9904 | €510 | €18,239 | +€17,729 | +3,476% |
| Profit (loss) for the period to be appropriated | 9905 | €510 | €18,239 | +€17,729 | +3,476% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.