DE CICCO: what changed
Two fiscal 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.
DE CICCO
Largest movements
- Cash +€36,193
up €36,193 (+1447.7%), from €2,500 to €38,693
mainly Net result for the year (+€50,828) and Tax, wage and social debts (+€14,092)
- Receivables after one year +€28,970
new in 2025: €28,970
- Receivables within one year +€3,645
new in 2025: €3,645
- Formation expenses -€1,502
no longer reported in 2025 (was €1,502)
- Profit (loss) carried forward +€50,828
up €50,828, from -€101 to €50,727
- Tax, wage and social debts +€14,092
new in 2025: €14,092
- Trade debts +€4,265
new in 2025: €4,265
- Other debts -€1,604
no longer reported in 2025 (was €1,604)
- Gross operating margin +€66,608
new in 2025: €66,608
- Taxes +€14,092
new in 2025: €14,092
- Depreciation +€1,401
up €1,401 (+1387.0%), from €101 to €1,502
From the 2024 result to the 2025 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,002 | €71,585 | +€67,582 | +1688.5% |
| Formation expenses | 20 | €1,502 | - | -€1,502 | |
| Current assets | 29/58 | €2,500 | €71,585 | +€69,085 | +2763.4% |
| Amounts receivable after more than one year | 29 | - | €28,970 | +€28,970 | |
| Trade receivables | 290 | - | €28,970 | +€28,970 | |
| Amounts receivable within one year | 40/41 | - | €3,645 | +€3,645 | |
| Trade receivables | 40 | - | €3,645 | +€3,645 | |
| Cash at bank and in hand | 54/58 | €2,500 | €38,693 | +€36,193 | +1447.7% |
| Deferred charges and accrued income | 490/1 | - | €277 | +€277 | |
| Total equity and liabilities | 10/49 | €4,002 | €71,585 | +€67,582 | +1688.5% |
| Equity | 10/15 | €2,399 | €53,227 | +€50,828 | +2118.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101 | €50,727 | +€50,828 | |
| Amounts payable | 17/49 | €1,604 | €18,358 | +€16,754 | +1044.8% |
| Amounts payable within one year | 42/48 | €1,604 | €18,358 | +€16,754 | +1044.8% |
| Trade debts | 44 | - | €4,265 | +€4,265 | |
| Suppliers | 440/4 | - | €4,265 | +€4,265 | |
| Taxes, remuneration and social security | 45 | - | €14,092 | +€14,092 | |
| Taxes | 450/3 | - | €14,092 | +€14,092 | |
| Other amounts payable | 47/48 | €1,604 | - | -€1,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €1,502 | +€1,401 | +1387.0% |
| Other operating charges | 640/8 | - | €138 | +€138 | |
| Gross operating margin | 9900 | - | €66,608 | +€66,608 | |
| Operating profit (loss) | 9901 | -€101 | €64,967 | +€65,068 | |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | -€101 | €64,921 | +€65,022 | |
| Income taxes | 67/77 | - | €14,092 | +€14,092 | |
| Profit (loss) for the period | 9904 | -€101 | €50,828 | +€50,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€101 | €50,828 | +€50,929 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.