DA MIMMO e GIOVANNA: 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.
DA MIMMO e GIOVANNA
Largest movements
- Intangible fixed assets -€14,000
down €14,000 (-18.2%), from €77,000 to €63,000
- Cash -€6,494
down €6,494 (-70.2%), from €9,255 to €2,761
mainly Other debts (-€14,694) and Tax, wage and social debts (-€9,664)
- Tangible fixed assets -€5,738
down €5,738 (-23.9%), from €24,031 to €18,292
of which Furniture and vehicles: -€4,550
- Deferred charges and accrued income +€2,770
up €2,770 (+586%), from €473 to €3,243
- Stocks and contracts -€2,552
down €2,552 (-11.9%), from €21,418 to €18,866
- Other debts -€14,694
down €14,694 (-39.2%), from €37,505 to €22,811
- Tax, wage and social debts -€9,664
down €9,664 (-37.5%), from €25,775 to €16,111
of which Remuneration and social security: -€8,169
- Debts after one year -€5,933
down €5,933 (-18.5%), from €32,143 to €26,210
- Short-term financial debts +€3,134
new in 2024: €3,134
- Profit (loss) carried forward +€2,261
no longer reported in 2024 (was -€2,261)
- Staff costs -€46,825
down €46,825 (-39.5%), from €118,433 to €71,607
- Gross operating margin -€8,090
down €8,090 (-7.1%), from €113,324 to €105,234
- Depreciation -€1,846
down €1,846 (-8.6%), from €21,584 to €19,738
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 | €181,688 | €156,326 | -€25,363 | -14.0% |
| Fixed assets | 21/28 | €101,031 | €81,292 | -€19,738 | -19.5% |
| Intangible fixed assets | 21 | €77,000 | €63,000 | -€14,000 | -18.2% |
| Tangible fixed assets | 22/27 | €24,031 | €18,292 | -€5,738 | -23.9% |
| Plant, machinery and equipment | 23 | €9,948 | €8,760 | -€1,188 | -11.9% |
| Furniture and vehicles | 24 | €14,083 | €9,533 | -€4,550 | -32.3% |
| Current assets | 29/58 | €80,658 | €75,034 | -€5,624 | -7.0% |
| Stocks and contracts in progress | 3 | €21,418 | €18,866 | -€2,552 | -11.9% |
| Stocks | 30/36 | €21,418 | €18,866 | -€2,552 | -11.9% |
| Amounts receivable within one year | 40/41 | €49,512 | €50,164 | +€651 | +1.3% |
| Trade receivables | 40 | €33,298 | €30,747 | -€2,551 | -7.7% |
| Other amounts receivable | 41 | €16,214 | €19,417 | +€3,202 | +19.8% |
| Cash at bank and in hand | 54/58 | €9,255 | €2,761 | -€6,494 | -70.2% |
| Deferred charges and accrued income | 490/1 | €473 | €3,243 | +€2,770 | +586% |
| Total equity and liabilities | 10/49 | €181,688 | €156,326 | -€25,363 | -14.0% |
| Equity | 10/15 | €33,057 | €36,799 | +€3,742 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,118 | €30,599 | +€1,480 | +5.1% |
| Distributable reserves | 133 | €29,118 | €30,599 | +€1,480 | +5.1% |
| Profit (loss) carried forward | 14 | -€2,261 | - | +€2,261 | |
| Amounts payable | 17/49 | €148,631 | €119,527 | -€29,104 | -19.6% |
| Amounts payable after more than one year | 17 | €32,143 | €26,210 | -€5,933 | -18.5% |
| Financial debts | 170/4 | €32,143 | €26,210 | -€5,933 | -18.5% |
| Amounts payable within one year | 42/48 | €114,856 | €92,817 | -€22,040 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €7,399 | €5,933 | -€1,466 | -19.8% |
| Financial debts | 43 | - | €3,134 | +€3,134 | |
| Credit institutions | 430/8 | - | €3,134 | +€3,134 | |
| Trade debts | 44 | €44,178 | €44,828 | +€651 | +1.5% |
| Suppliers | 440/4 | €44,178 | €44,828 | +€651 | +1.5% |
| Taxes, remuneration and social security | 45 | €25,775 | €16,111 | -€9,664 | -37.5% |
| Taxes | 450/3 | €7,491 | €5,996 | -€1,495 | -20.0% |
| Remuneration and social security | 454/9 | €18,284 | €10,114 | -€8,169 | -44.7% |
| Other amounts payable | 47/48 | €37,505 | €22,811 | -€14,694 | -39.2% |
| Accrued charges and deferred income | 492/3 | €1,632 | €500 | -€1,132 | -69.4% |
| Remuneration, social security and pensions | 62 | €118,433 | €71,607 | -€46,825 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,584 | €19,738 | -€1,846 | -8.6% |
| Other operating charges | 640/8 | €4,331 | €3,678 | -€653 | -15.1% |
| Gross operating margin | 9900 | €113,324 | €105,234 | -€8,090 | -7.1% |
| Operating profit (loss) | 9901 | -€31,024 | €10,210 | +€41,234 | |
| Financial income | 75/76B | €191 | €51 | -€139 | -73.2% |
| Recurring financial income | 75 | €191 | €51 | -€139 | -73.2% |
| Financial charges | 65/66B | €6,146 | €6,152 | +€6 | +0.1% |
| Recurring financial charges | 65 | €6,146 | €6,152 | +€6 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,980 | €4,109 | +€41,089 | |
| Income taxes | 67/77 | €216 | €367 | +€151 | +70.1% |
| Profit (loss) for the period | 9904 | -€37,196 | €3,742 | +€40,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,196 | €3,742 | +€40,937 |
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.