Da Pina: 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 Pina
Largest movements
- Receivables within one year -€911
down €911 (-37.9%), from €2,401 to €1,490
of which Trade receivables: -€2,014
- Profit (loss) carried forward -€1,675
down €1,675 (-33.2%), from -€5,045 to -€6,720
- Trade debts +€741
up €741 (+151%), from €490 to €1,231
- Gross operating margin -€1,021
down €1,021 (-293%), from -€349 to -€1,370
- Other operating charges -€384
no longer reported in 2024 (was €384)
- Financial income +€224
new in 2024: €224
- Financial charges +€213
up €213 (+67.3%), from €317 to €530
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 | €2,444 | €1,511 | -€934 | -38.2% |
| Current assets | 29/58 | €2,444 | €1,511 | -€934 | -38.2% |
| Amounts receivable within one year | 40/41 | €2,401 | €1,490 | -€911 | -37.9% |
| Trade receivables | 40 | €2,014 | - | -€2,014 | |
| Other amounts receivable | 41 | €386 | €1,490 | +€1,103 | +285% |
| Cash at bank and in hand | 54/58 | €44 | €21 | -€23 | -52.0% |
| Total equity and liabilities | 10/49 | €2,444 | €1,511 | -€934 | -38.2% |
| Equity | 10/15 | €1,955 | €280 | -€1,675 | -85.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,045 | -€6,720 | -€1,675 | -33.2% |
| Amounts payable | 17/49 | €490 | €1,231 | +€741 | +151% |
| Amounts payable within one year | 42/48 | €490 | €1,231 | +€741 | +151% |
| Trade debts | 44 | €490 | €1,231 | +€741 | +151% |
| Suppliers | 440/4 | €490 | €1,231 | +€741 | +151% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€349 | -€1,370 | -€1,021 | -293% |
| Operating profit (loss) | 9901 | -€733 | -€1,370 | -€636 | -86.8% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €317 | €530 | +€213 | +67.3% |
| Recurring financial charges | 65 | €317 | €530 | +€213 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,050 | -€1,675 | -€625 | -59.5% |
| Profit (loss) for the period | 9904 | -€1,050 | -€1,675 | -€625 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,050 | -€1,675 | -€625 | -59.5% |
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 15 October 2026 via checked.be.