DE RITA: 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.
DE RITA
Largest movements
- Cash -€27,498
down €27,498 (-68.7%), from €40,006 to €12,508
mainly Net result for the year (-€27,736) and Other debts (-€16,335)
- Receivables within one year -€12,891
down €12,891 (-41.9%), from €30,745 to €17,854
of which Trade receivables: -€13,464
- Tangible fixed assets -€3,685
down €3,685 (-15.2%), from €24,226 to €20,541
of which Plant, machinery and equipment: -€2,442
- Profit (loss) carried forward -€27,736
down €27,736 (-9.9%), from -€278,767 to -€306,503
- Other debts -€16,335
down €16,335 (-6.4%), from €253,641 to €237,306
- Tax, wage and social debts +€8,765
up €8,765 (+41.1%), from €21,317 to €30,082
of which Remuneration and social security: +€7,504
- Trade debts -€6,897
down €6,897 (-21.5%), from €32,106 to €25,209
- Current portion of long-term debt -€1,872
no longer reported in 2024 (was €1,872)
- Staff costs +€22,579
up €22,579 (+27.3%), from €82,678 to €105,257
- Depreciation -€12,988
down €12,988 (-76.8%), from €16,916 to €3,928
- Gross operating margin -€10,002
down €10,002 (-9.4%), from €105,866 to €95,864
- Other operating charges +€3,329
up €3,329 (+75.2%), from €4,430 to €7,759
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 | €100,612 | €56,538 | -€44,074 | -43.8% |
| Fixed assets | 21/28 | €29,649 | €25,964 | -€3,685 | -12.4% |
| Tangible fixed assets | 22/27 | €24,226 | €20,541 | -€3,685 | -15.2% |
| Plant, machinery and equipment | 23 | €10,917 | €8,475 | -€2,442 | -22.4% |
| Furniture and vehicles | 24 | €13,308 | €12,065 | -€1,243 | -9.3% |
| Financial fixed assets | 28 | €5,424 | €5,424 | = | 0.0% |
| Current assets | 29/58 | €70,962 | €30,573 | -€40,389 | -56.9% |
| Amounts receivable within one year | 40/41 | €30,745 | €17,854 | -€12,891 | -41.9% |
| Trade receivables | 40 | €30,745 | €17,281 | -€13,464 | -43.8% |
| Other amounts receivable | 41 | - | €573 | +€573 | |
| Cash at bank and in hand | 54/58 | €40,006 | €12,508 | -€27,498 | -68.7% |
| Deferred charges and accrued income | 490/1 | €212 | €212 | = | 0.0% |
| Total equity and liabilities | 10/49 | €100,612 | €56,538 | -€44,074 | -43.8% |
| Equity | 10/15 | -€216,794 | -€244,530 | -€27,736 | -12.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,767 | -€306,503 | -€27,736 | -9.9% |
| Amounts payable | 17/49 | €317,406 | €301,067 | -€16,338 | -5.1% |
| Amounts payable after more than one year | 17 | €8,470 | €8,470 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €8,470 | €8,470 | = | 0.0% |
| Amounts payable within one year | 42/48 | €308,936 | €292,597 | -€16,338 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €1,872 | - | -€1,872 | |
| Trade debts | 44 | €32,106 | €25,209 | -€6,897 | -21.5% |
| Suppliers | 440/4 | €32,106 | €25,209 | -€6,897 | -21.5% |
| Taxes, remuneration and social security | 45 | €21,317 | €30,082 | +€8,765 | +41.1% |
| Taxes | 450/3 | €5,039 | €6,301 | +€1,261 | +25.0% |
| Remuneration and social security | 454/9 | €16,278 | €23,782 | +€7,504 | +46.1% |
| Other amounts payable | 47/48 | €253,641 | €237,306 | -€16,335 | -6.4% |
| Remuneration, social security and pensions | 62 | €82,678 | €105,257 | +€22,579 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,916 | €3,928 | -€12,988 | -76.8% |
| Other operating charges | 640/8 | €4,430 | €7,759 | +€3,329 | +75.2% |
| Non-recurring operating charges | 66A | - | €6,103 | +€6,103 | |
| Gross operating margin | 9900 | €105,866 | €95,864 | -€10,002 | -9.4% |
| Operating profit (loss) | 9901 | €1,844 | -€27,182 | -€29,026 | |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €426 | €716 | +€291 | +68.3% |
| Recurring financial charges | 65 | €426 | €716 | +€291 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €1,418 | -€27,736 | -€29,154 | |
| Income taxes | 67/77 | €176 | - | -€176 | |
| Profit (loss) for the period | 9904 | €1,242 | -€27,736 | -€28,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,242 | -€27,736 | -€28,978 |
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 14 October 2026 via checked.be.