TAMKALA 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.
TAMKALA DISTRIBUTION
Largest movements
- Receivables within one year +€18,049
up €18,049 (+59.2%), from €30,497 to €48,547
of which Other amounts receivable: +€14,532
- Cash +€13,189
up €13,189 (+24.9%), from €52,948 to €66,137
mainly Net result for the year (+€22,349) and Depreciation (+€8,195)
- Tangible fixed assets -€5,195
down €5,195 (-65.2%), from €7,973 to €2,777
of which Leasing and similar rights: -€3,125
- Deferred charges and accrued income -€4,554
down €4,554 (-76.3%), from €5,965 to €1,411
- Intangible fixed assets -€3,000
down €3,000 (-26.1%), from €11,500 to €8,500
- Reserves +€22,000
up €22,000 (+39.7%), from €55,360 to €77,360
- Tax, wage and social debts -€7,978
down €7,978 (-60.8%), from €13,133 to €5,154
- Trade debts +€4,867
up €4,867 (+27.1%), from €17,932 to €22,799
- Gross operating margin -€21,116
down €21,116 (-35.0%), from €60,308 to €39,192
- Depreciation -€15,570
down €15,570 (-65.5%), from €23,765 to €8,195
- Taxes -€2,270
down €2,270 (-20.1%), from €11,279 to €9,009
- Other operating charges -€1,416
down €1,416 (-70.7%), from €2,002 to €585
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,018 | €148,507 | +€18,490 | +14.2% |
| Fixed assets | 21/28 | €28,608 | €20,412 | -€8,195 | -28.6% |
| Intangible fixed assets | 21 | €11,500 | €8,500 | -€3,000 | -26.1% |
| Tangible fixed assets | 22/27 | €7,973 | €2,777 | -€5,195 | -65.2% |
| Plant, machinery and equipment | 23 | €660 | - | -€660 | |
| Furniture and vehicles | 24 | €4,188 | €2,777 | -€1,410 | -33.7% |
| Leasing and similar rights | 25 | €3,125 | - | -€3,125 | |
| Financial fixed assets | 28 | €9,135 | €9,135 | = | 0.0% |
| Current assets | 29/58 | €101,410 | €128,095 | +€26,685 | +26.3% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,497 | €48,547 | +€18,049 | +59.2% |
| Trade receivables | 40 | €28,827 | €32,345 | +€3,517 | +12.2% |
| Other amounts receivable | 41 | €1,670 | €16,202 | +€14,532 | +870% |
| Cash at bank and in hand | 54/58 | €52,948 | €66,137 | +€13,189 | +24.9% |
| Deferred charges and accrued income | 490/1 | €5,965 | €1,411 | -€4,554 | -76.3% |
| Total equity and liabilities | 10/49 | €130,018 | €148,507 | +€18,490 | +14.2% |
| Equity | 10/15 | €97,933 | €120,282 | +€22,349 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,360 | €77,360 | +€22,000 | +39.7% |
| Distributable reserves | 133 | €55,360 | €77,360 | +€22,000 | +39.7% |
| Profit (loss) carried forward | 14 | €36,373 | €36,722 | +€349 | +1.0% |
| Amounts payable | 17/49 | €32,085 | €28,225 | -€3,860 | -12.0% |
| Amounts payable within one year | 42/48 | €32,085 | €28,225 | -€3,860 | -12.0% |
| Financial debts | 43 | €112 | €272 | +€160 | +142% |
| Other loans | 439 | €112 | €272 | +€160 | +142% |
| Trade debts | 44 | €17,932 | €22,799 | +€4,867 | +27.1% |
| Suppliers | 440/4 | €17,932 | €22,799 | +€4,867 | +27.1% |
| Taxes, remuneration and social security | 45 | €13,133 | €5,154 | -€7,978 | -60.8% |
| Taxes | 450/3 | €13,133 | €5,154 | -€7,978 | -60.8% |
| Other amounts payable | 47/48 | €908 | - | -€908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,765 | €8,195 | -€15,570 | -65.5% |
| Other operating charges | 640/8 | €2,002 | €585 | -€1,416 | -70.7% |
| Gross operating margin | 9900 | €60,308 | €39,192 | -€21,116 | -35.0% |
| Operating profit (loss) | 9901 | €34,541 | €30,412 | -€4,130 | -12.0% |
| Financial income | 75/76B | €708 | €1,147 | +€439 | +62.0% |
| Recurring financial income | 75 | €708 | €1,147 | +€439 | +62.0% |
| Financial charges | 65/66B | €382 | €200 | -€182 | -47.6% |
| Recurring financial charges | 65 | €382 | €200 | -€182 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €34,868 | €31,359 | -€3,509 | -10.1% |
| Income taxes | 67/77 | €11,279 | €9,009 | -€2,270 | -20.1% |
| Profit (loss) for the period | 9904 | €23,589 | €22,349 | -€1,239 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,589 | €22,349 | -€1,239 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.