DA NONNA PEPPA: 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 NONNA PEPPA
Largest movements
- Cash +€21,382
up €21,382 (+90.6%), from €23,608 to €44,990
mainly Net result for the year (+€21,557) and Depreciation (+€8,216)
- Tangible fixed assets -€8,216
down €8,216 (-84.7%), from €9,697 to €1,481
of which Furniture and vehicles: -€5,592
- Receivables within one year +€3,263
up €3,263 (+5.3%), from €61,913 to €65,176
of which Other amounts receivable: +€3,554
- Contributions +€50,000
up €50,000 (+303%), from €16,500 to €66,500
- Profit (loss) carried forward -€28,443
down €28,443 (-39.6%), from €71,845 to €43,402
- Tax, wage and social debts -€4,450
down €4,450 (-74.6%), from €5,962 to €1,512
of which Taxes: -€5,962
- Trade debts -€1,543
down €1,543 (-50.6%), from €3,050 to €1,507
- Gross operating margin +€40,402
up €40,402 (+57.5%), from €70,235 to €110,637
- Other operating charges +€36,784
up €36,784 (+110%), from €33,552 to €70,336
- Financial income -€6,000
no longer reported in 2024 (was €6,000)
of which Financial income: -€6,000
- Taxes +€2,804
up €2,804 (+66.8%), from €4,196 to €7,000
- Financial charges -€1,782
down €1,782 (-33.6%), from €5,310 to €3,528
of which Financial charges: -€975
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 | €98,167 | €113,731 | +€15,564 | +15.9% |
| Fixed assets | 21/28 | €9,697 | €1,481 | -€8,216 | -84.7% |
| Tangible fixed assets | 22/27 | €9,697 | €1,481 | -€8,216 | -84.7% |
| Plant, machinery and equipment | 23 | €2,624 | - | -€2,624 | |
| Furniture and vehicles | 24 | €7,073 | €1,481 | -€5,592 | -79.1% |
| Current assets | 29/58 | €88,470 | €112,250 | +€23,780 | +26.9% |
| Stocks and contracts in progress | 3 | €2,949 | €2,084 | -€865 | -29.3% |
| Stocks | 30/36 | €2,949 | €2,084 | -€865 | -29.3% |
| Amounts receivable within one year | 40/41 | €61,913 | €65,176 | +€3,263 | +5.3% |
| Trade receivables | 40 | €8,156 | €7,865 | -€291 | -3.6% |
| Other amounts receivable | 41 | €53,757 | €57,311 | +€3,554 | +6.6% |
| Cash at bank and in hand | 54/58 | €23,608 | €44,990 | +€21,382 | +90.6% |
| Total equity and liabilities | 10/49 | €98,167 | €113,731 | +€15,564 | +15.9% |
| Equity | 10/15 | €89,155 | €110,712 | +€21,557 | +24.2% |
| Contributions | 10/11 | €16,500 | €66,500 | +€50,000 | +303% |
| Reserves | 13 | €810 | €810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €810 | €810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €810 | €810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,845 | €43,402 | -€28,443 | -39.6% |
| Amounts payable | 17/49 | €9,012 | €3,019 | -€5,993 | -66.5% |
| Amounts payable within one year | 42/48 | €9,012 | €3,019 | -€5,993 | -66.5% |
| Trade debts | 44 | €3,050 | €1,507 | -€1,543 | -50.6% |
| Suppliers | 440/4 | €3,050 | €1,507 | -€1,543 | -50.6% |
| Taxes, remuneration and social security | 45 | €5,962 | €1,512 | -€4,450 | -74.6% |
| Taxes | 450/3 | €5,962 | - | -€5,962 | |
| Remuneration and social security | 454/9 | - | €1,512 | +€1,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,215 | €8,216 | +€1 | 0.0% |
| Other operating charges | 640/8 | €33,552 | €70,336 | +€36,784 | +110% |
| Non-recurring operating charges | 66A | €1,750 | - | -€1,750 | |
| Gross operating margin | 9900 | €70,235 | €110,637 | +€40,402 | +57.5% |
| Operating profit (loss) | 9901 | €26,718 | €32,085 | +€5,367 | +20.1% |
| Financial income | 75/76B | €6,000 | - | -€6,000 | |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €5,310 | €3,528 | -€1,782 | -33.6% |
| Recurring financial charges | 65 | €2,719 | €1,744 | -€975 | -35.9% |
| Non-recurring financial charges | 66B | €2,591 | €1,784 | -€807 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €27,408 | €28,557 | +€1,149 | +4.2% |
| Income taxes | 67/77 | €4,196 | €7,000 | +€2,804 | +66.8% |
| Profit (loss) for the period | 9904 | €23,212 | €21,557 | -€1,655 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,212 | €21,557 | -€1,655 | -7.1% |
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 27 October 2026 via checked.be.