DEL COSTO: 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.
DEL COSTO
Largest movements
- Tangible fixed assets +€84,327
new in 2024: €84,327
of which Land and buildings: +€80,863
- Financial fixed assets -€22,750
down €22,750 (-53.7%), from €42,375 to €19,625
- Cash -€9,947
down €9,947 (-51.5%), from €19,297 to €9,350
mainly Investment in fixed assets (net) (-€80,489) and Receivables within one year (-€9,241)
- Receivables within one year +€9,241
up €9,241 (+2,026%), from €456 to €9,697
of which Other amounts receivable: +€5,133
- Debts after one year +€45,000
new in 2024: €45,000
- Reserves +€12,671
up €12,671 (+26.7%), from €47,367 to €60,038
- Tax, wage and social debts +€3,070
up €3,070 (+25.5%), from €12,050 to €15,120
- Gross operating margin -€25,711
down €25,711 (-42.5%), from €60,566 to €34,855
- Depreciation +€18,912
new in 2024: €18,912
- Taxes -€8,980
down €8,980 (-74.5%), from €12,050 to €3,070
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 | €62,250 | €122,999 | +€60,749 | +97.6% |
| Fixed assets | 21/28 | €42,375 | €103,952 | +€61,577 | +145% |
| Tangible fixed assets | 22/27 | - | €84,327 | +€84,327 | |
| Land and buildings | 22 | - | €80,863 | +€80,863 | |
| Plant, machinery and equipment | 23 | - | €3,463 | +€3,463 | |
| Financial fixed assets | 28 | €42,375 | €19,625 | -€22,750 | -53.7% |
| Current assets | 29/58 | €19,875 | €19,047 | -€828 | -4.2% |
| Amounts receivable within one year | 40/41 | €456 | €9,697 | +€9,241 | +2,026% |
| Trade receivables | 40 | €274 | €4,382 | +€4,108 | +1,499% |
| Other amounts receivable | 41 | €182 | €5,315 | +€5,133 | +2,818% |
| Cash at bank and in hand | 54/58 | €19,297 | €9,350 | -€9,947 | -51.5% |
| Deferred charges and accrued income | 490/1 | €122 | - | -€122 | |
| Total equity and liabilities | 10/49 | €62,250 | €122,999 | +€60,749 | +97.6% |
| Equity | 10/15 | €49,367 | €62,038 | +€12,671 | +25.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,367 | €60,038 | +€12,671 | +26.7% |
| Distributable reserves | 133 | €47,367 | €60,038 | +€12,671 | +26.7% |
| Amounts payable | 17/49 | €12,883 | €60,961 | +€48,078 | +373% |
| Amounts payable after more than one year | 17 | - | €45,000 | +€45,000 | |
| Financial debts | 170/4 | - | €45,000 | +€45,000 | |
| Amounts payable within one year | 42/48 | €12,883 | €15,953 | +€3,070 | +23.8% |
| Taxes, remuneration and social security | 45 | €12,050 | €15,120 | +€3,070 | +25.5% |
| Taxes | 450/3 | €12,050 | €15,120 | +€3,070 | +25.5% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,912 | +€18,912 | |
| Other operating charges | 640/8 | €291 | €310 | +€18 | +6.3% |
| Gross operating margin | 9900 | €60,566 | €34,855 | -€25,711 | -42.5% |
| Operating profit (loss) | 9901 | €60,275 | €15,633 | -€44,642 | -74.1% |
| Financial income | 75/76B | €1 | €212 | +€210 | +14,218% |
| Recurring financial income | 75 | €1 | €212 | +€210 | +14,218% |
| Financial charges | 65/66B | €26 | €104 | +€78 | +296% |
| Recurring financial charges | 65 | €26 | €104 | +€78 | +296% |
| Profit (loss) for the period before taxes | 9903 | €60,250 | €15,741 | -€44,509 | -73.9% |
| Income taxes | 67/77 | €12,050 | €3,070 | -€8,980 | -74.5% |
| Profit (loss) for the period | 9904 | €48,200 | €12,671 | -€35,529 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,200 | €12,671 | -€35,529 | -73.7% |
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 19 October 2026 via checked.be.