PFT Distribution: what changed
What changed
PFT Distribution
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€227,758
2024 · €201,853+€25,905
Equity
€108,794
2024 · €101,037+€7,758
Cash
€836,083
2024 · €566,467+€269,615
Balance sheet total
€1.2m
2024 · €1.0m+€221,091
Largest movements
Assets
- Cash +€269,615
up €269,615 (+47.6%), from €566,467 to €836,083
mainly Net result for the year (+€227,758) and Trade debts (+€225,555)
- Tangible fixed assets -€55,316
down €55,316 (-29.5%), from €187,374 to €132,058
of which Other tangible fixed assets: -€44,104
- Receivables within one year +€19,739
up €19,739 (+107%), from €18,444 to €38,182
of which Other amounts receivable: +€13,368
Equity and liabilities
- Trade debts +€225,555
up €225,555 (+73.8%), from €305,688 to €531,243
- Debts after one year -€130,823
down €130,823 (-50.6%), from €258,519 to €127,696
- Current portion of long-term debt +€81,010
up €81,010 (+162%), from €49,996 to €131,006
- Tax, wage and social debts +€26,440
up €26,440 (+35.0%), from €75,488 to €101,928
of which Taxes: +€23,453
- Other debts +€20,715
up €20,715 (+10.1%), from €205,028 to €225,743
Income statement
- Turnover +€5.1m
new in 2025: €5.1m
- Purchases and services +€4.4m
new in 2025: €4.4m
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.
Result 2024
€201,853
Gross operating margin
+€32,171
Staff costs
+€10,722
Depreciation
+€113
Other operating charges
-€1,458
Financial income
+€3,854
Financial charges
-€8,387
Taxes
-€11,110
Result 2025
€227,758
raises the resultlowers the result
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.
From operations
+€528,036
Investment
+€11,392
Financing
-€269,813
Cash 2024
€566,467
From operations (derived)
+€528,036
Net result for the year
+€227,758
Depreciation
+€55,316
Stocks and contracts
-€7,329
Receivables within one year
-€19,739
Deferred charges and accrued income
+€8,884
Trade debts
+€225,555
Tax, wage and social debts
+€26,440
Other debts
+€20,715
Accrued charges and deferred income
-€9,564
Investment (derived)
+€11,392
Investment in fixed assets (net)
+€11,392
Financing
-€269,813
Debts after one year
-€130,823
Current portion of long-term debt
+€81,010
Contributions, distributions and other
-€220,000
Cash 2025
€836,083
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,015,726 | €1,236,818 | +€221,091 | +21.8% |
| Fixed assets | 21/28 | €198,816 | €132,108 | -€66,708 | -33.6% |
| Tangible fixed assets | 22/27 | €187,374 | €132,058 | -€55,316 | -29.5% |
| Plant, machinery and equipment | 23 | €5,005 | €3,229 | -€1,776 | -35.5% |
| Furniture and vehicles | 24 | €23,874 | €14,439 | -€9,435 | -39.5% |
| Other tangible fixed assets | 26 | €158,495 | €114,390 | -€44,104 | -27.8% |
| Financial fixed assets | 28 | €11,442 | €50 | -€11,392 | -99.6% |
| Current assets | 29/58 | €816,910 | €1,104,709 | +€287,799 | +35.2% |
| Stocks and contracts in progress | 3 | €211,410 | €218,739 | +€7,329 | +3.5% |
| Stocks | 30/36 | €211,410 | €218,739 | +€7,329 | +3.5% |
| Amounts receivable within one year | 40/41 | €18,444 | €38,182 | +€19,739 | +107% |
| Trade receivables | 40 | €18,444 | €24,814 | +€6,370 | +34.5% |
| Other amounts receivable | 41 | - | €13,368 | +€13,368 | |
| Cash at bank and in hand | 54/58 | €566,467 | €836,083 | +€269,615 | +47.6% |
| Deferred charges and accrued income | 490/1 | €20,589 | €11,706 | -€8,884 | -43.1% |
| Total equity and liabilities | 10/49 | €1,015,726 | €1,236,818 | +€221,091 | +21.8% |
| Equity | 10/15 | €101,037 | €108,794 | +€7,758 | +7.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,037 | €20,794 | +€7,758 | +59.5% |
| Amounts payable | 17/49 | €914,690 | €1,128,023 | +€213,333 | +23.3% |
| Amounts payable after more than one year | 17 | €258,519 | €127,696 | -€130,823 | -50.6% |
| Financial debts | 170/4 | €258,519 | €127,696 | -€130,823 | -50.6% |
| Amounts payable within one year | 42/48 | €636,200 | €989,920 | +€353,720 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €49,996 | €131,006 | +€81,010 | +162% |
| Trade debts | 44 | €305,688 | €531,243 | +€225,555 | +73.8% |
| Suppliers | 440/4 | €305,688 | €531,243 | +€225,555 | +73.8% |
| Taxes, remuneration and social security | 45 | €75,488 | €101,928 | +€26,440 | +35.0% |
| Taxes | 450/3 | €20,834 | €44,286 | +€23,453 | +113% |
| Remuneration and social security | 454/9 | €54,655 | €57,642 | +€2,987 | +5.5% |
| Other amounts payable | 47/48 | €205,028 | €225,743 | +€20,715 | +10.1% |
| Accrued charges and deferred income | 492/3 | €19,970 | €10,407 | -€9,564 | -47.9% |
| Turnover | 70 | - | €5,146,968 | +€5.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,412,175 | +€4.4m | |
| Remuneration, social security and pensions | 62 | €394,016 | €383,294 | -€10,722 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,429 | €55,316 | -€113 | -0.2% |
| Other operating charges | 640/8 | €960 | €2,418 | +€1,458 | +152% |
| Gross operating margin | 9900 | €740,260 | €772,431 | +€32,171 | +4.3% |
| Operating profit (loss) | 9901 | €289,855 | €331,403 | +€41,548 | +14.3% |
| Financial income | 75/76B | €188 | €4,042 | +€3,854 | +2,050% |
| Recurring financial income | 75 | €188 | €4,042 | +€3,854 | +2,050% |
| Financial charges | 65/66B | €19,200 | €27,587 | +€8,387 | +43.7% |
| Recurring financial charges | 65 | €19,200 | €27,587 | +€8,387 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €270,843 | €307,858 | +€37,015 | +13.7% |
| Income taxes | 67/77 | €68,990 | €80,100 | +€11,110 | +16.1% |
| Profit (loss) for the period | 9904 | €201,853 | €227,758 | +€25,905 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €201,853 | €227,758 | +€25,905 | +12.8% |
Next steps
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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.