DELLA-CASSA: 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-CASSA
Largest movements
- Receivables within one year +€3,848
up €3,848 (+750%), from €513 to €4,361
of which Trade receivables: +€3,227
- Cash -€3,593
down €3,593 (-80.3%), from €4,476 to €883
mainly Trade debts (-€4,506) and Other debts (-€4,186)
- Stocks and contracts -€185
down €185 (-22.2%), from €833 to €648
- Profit (loss) carried forward +€8,516
up €8,516 (+63.4%), from -€13,424 to -€4,908
- Trade debts -€4,506
down €4,506 (-83.3%), from €5,409 to €903
- Other debts -€4,186
down €4,186 (-64.2%), from €6,519 to €2,333
- Tax, wage and social debts +€246
up €246 (+22.9%), from €1,074 to €1,320
- Purchases and services +€10,300
up €10,300 (+19.0%), from €54,114 to €64,414
- Turnover +€9,502
up €9,502 (+15.0%), from €63,404 to €72,906
- Other operating charges -€1,055
down €1,055 (-71.7%), from €1,472 to €417
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 | €5,822 | €5,892 | +€70 | +1.2% |
| Current assets | 29/58 | €5,822 | €5,892 | +€70 | +1.2% |
| Stocks and contracts in progress | 3 | €833 | €648 | -€185 | -22.2% |
| Stocks | 30/36 | €833 | €648 | -€185 | -22.2% |
| Amounts receivable within one year | 40/41 | €513 | €4,361 | +€3,848 | +750% |
| Trade receivables | 40 | - | €3,227 | +€3,227 | |
| Other amounts receivable | 41 | €513 | €1,134 | +€621 | +121% |
| Cash at bank and in hand | 54/58 | €4,476 | €883 | -€3,593 | -80.3% |
| Total equity and liabilities | 10/49 | €5,822 | €5,892 | +€70 | +1.2% |
| Equity | 10/15 | -€7,180 | €1,336 | +€8,516 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44 | €44 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44 | €44 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44 | €44 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,424 | -€4,908 | +€8,516 | +63.4% |
| Amounts payable | 17/49 | €13,002 | €4,556 | -€8,446 | -65.0% |
| Amounts payable within one year | 42/48 | €13,002 | €4,556 | -€8,446 | -65.0% |
| Trade debts | 44 | €5,409 | €903 | -€4,506 | -83.3% |
| Suppliers | 440/4 | €5,409 | €903 | -€4,506 | -83.3% |
| Taxes, remuneration and social security | 45 | €1,074 | €1,320 | +€246 | +22.9% |
| Taxes | 450/3 | €1,074 | €1,320 | +€246 | +22.9% |
| Other amounts payable | 47/48 | €6,519 | €2,333 | -€4,186 | -64.2% |
| Turnover | 70 | €63,404 | €72,906 | +€9,502 | +15.0% |
| Non-recurring operating income | 76A | - | €529 | +€529 | |
| Goods, raw materials, services and sundry goods | 60/61 | €54,114 | €64,414 | +€10,300 | +19.0% |
| Other operating charges | 640/8 | €1,472 | €417 | -€1,055 | -71.7% |
| Gross operating margin | 9900 | €9,290 | €9,021 | -€269 | -2.9% |
| Operating profit (loss) | 9901 | €7,818 | €8,604 | +€786 | +10.1% |
| Financial charges | 65/66B | €424 | €88 | -€336 | -79.2% |
| Recurring financial charges | 65 | €424 | €88 | -€336 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €7,394 | €8,516 | +€1,122 | +15.2% |
| Profit (loss) for the period | 9904 | €7,394 | €8,516 | +€1,122 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,394 | €8,516 | +€1,122 | +15.2% |
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 18 October 2026 via checked.be.