Hello there, @arthurb.
Allow me to join the thread and help share additional information about running reports in QuickBooks Online (QBO).
When selecting All Rows/All Columns when running the Profit and Loss report in QBO, it'll will really include all accounts with zero balance. As of now, we don't have the option to just include the distribution account you've selected.
However, you can run the Account List report to check each account balances. You may customize the report or export the report to Excel and customize the report from there. To run the report, look for Account List on the report's search field.
For additional reference about customizing and exporting reports, you can check these articles:
You can always get back to me by adding a post/comment below if you have any other questions about running reports in QBO. Have a great day ahead!