Della Casa Consulting: 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.
Della Casa Consulting
Largest movements
- Tangible fixed assets -€34,800
down €34,800 (-94.4%), from €36,877 to €2,077
of which Furniture and vehicles: -€34,360
- Receivables within one year -€32,923
down €32,923 (-73.5%), from €44,819 to €11,896
of which Trade receivables: -€42,528
- Current investments -€31,003
down €31,003 (-58.1%), from €53,330 to €22,327
- Cash -€18,302
down €18,302 (-51.1%), from €35,834 to €17,532
mainly Contributions, distributions and other (-€100,880) and Current portion of long-term debt (-€15,524)
- Deferred charges and accrued income +€3,383
new in 2025: €3,383
- Profit (loss) carried forward -€113,910
down €113,910 (-100%), from €113,910 to €0
- Other debts +€32,040
new in 2025: €32,040
- Current portion of long-term debt -€15,524
down €15,524 (-100%), from €15,524 to €0
- Debts after one year -€13,617
down €13,617 (-100%), from €13,617 to €0
- Tax, wage and social debts -€3,316
down €3,316 (-11.8%), from €28,082 to €24,767
- Gross operating margin -€57,351
down €57,351 (-88.5%), from €64,785 to €7,434
- Taxes -€14,125
down €14,125 (-97.0%), from €14,559 to €434
- Depreciation -€12,069
down €12,069 (-88.8%), from €13,585 to €1,516
- Financial income +€1,963
up €1,963 (+335%), from €587 to €2,550
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.
Derived cash bridge
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 | €174,155 | €60,215 | -€113,941 | -65.4% |
| Fixed assets | 21/28 | €36,877 | €2,077 | -€34,800 | -94.4% |
| Tangible fixed assets | 22/27 | €36,877 | €2,077 | -€34,800 | -94.4% |
| Plant, machinery and equipment | 23 | €1,805 | €1,365 | -€440 | -24.4% |
| Furniture and vehicles | 24 | €35,071 | €712 | -€34,360 | -98.0% |
| Current assets | 29/58 | €137,279 | €58,138 | -€79,141 | -57.6% |
| Amounts receivable after more than one year | 29 | €3,296 | €3,000 | -€296 | -9.0% |
| Other amounts receivable | 291 | €3,296 | €3,000 | -€296 | -9.0% |
| Amounts receivable within one year | 40/41 | €44,819 | €11,896 | -€32,923 | -73.5% |
| Trade receivables | 40 | €42,528 | €0 | -€42,528 | -100% |
| Other amounts receivable | 41 | €2,291 | €11,896 | +€9,605 | +419% |
| Current investments | 50/53 | €53,330 | €22,327 | -€31,003 | -58.1% |
| Cash at bank and in hand | 54/58 | €35,834 | €17,532 | -€18,302 | -51.1% |
| Deferred charges and accrued income | 490/1 | - | €3,383 | +€3,383 | |
| Total equity and liabilities | 10/49 | €174,155 | €60,215 | -€113,941 | -65.4% |
| Equity | 10/15 | €116,910 | €3,000 | -€113,910 | -97.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,910 | €0 | -€113,910 | -100% |
| Amounts payable | 17/49 | €57,245 | €57,215 | -€31 | -0.1% |
| Amounts payable after more than one year | 17 | €13,617 | €0 | -€13,617 | -100% |
| Financial debts | 170/4 | €13,617 | €0 | -€13,617 | -100% |
| Amounts payable within one year | 42/48 | €43,629 | €57,215 | +€13,586 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €15,524 | €0 | -€15,524 | -100% |
| Financial debts | 43 | €22 | €0 | -€22 | -100% |
| Credit institutions | 430/8 | €22 | €0 | -€22 | -100% |
| Trade debts | 44 | - | €408 | +€408 | |
| Suppliers | 440/4 | - | €408 | +€408 | |
| Taxes, remuneration and social security | 45 | €28,082 | €24,767 | -€3,316 | -11.8% |
| Taxes | 450/3 | €28,082 | €24,767 | -€3,316 | -11.8% |
| Other amounts payable | 47/48 | - | €32,040 | +€32,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,585 | €1,516 | -€12,069 | -88.8% |
| Other operating charges | 640/8 | €5,138 | €4,593 | -€545 | -10.6% |
| Non-recurring operating charges | 66A | - | €14,415 | +€14,415 | |
| Gross operating margin | 9900 | €64,785 | €7,434 | -€57,351 | -88.5% |
| Operating profit (loss) | 9901 | €46,062 | -€13,090 | -€59,153 | |
| Financial income | 75/76B | €587 | €2,550 | +€1,963 | +335% |
| Recurring financial income | 75 | €587 | €2,550 | +€1,963 | +335% |
| Financial charges | 65/66B | €2,541 | €2,056 | -€485 | -19.1% |
| Recurring financial charges | 65 | €2,541 | €2,056 | -€485 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €44,108 | -€12,596 | -€56,704 | |
| Income taxes | 67/77 | €14,559 | €434 | -€14,125 | -97.0% |
| Profit (loss) for the period | 9904 | €29,548 | -€13,030 | -€42,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,548 | -€13,030 | -€42,579 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.