DELLA PIANA: 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 PIANA
Largest movements
- Cash +€40,512
up €40,512 (+190%), from €21,300 to €61,811
mainly Depreciation (+€32,774) and Stocks and contracts (+€16,560)
- Tangible fixed assets -€32,100
down €32,100 (-15.0%), from €214,683 to €182,583
of which Land and buildings: -€31,452
- Stocks and contracts -€16,560
down €16,560 (-82.3%), from €20,111 to €3,550
of which Contracts in progress: -€8,660
- Profit (loss) carried forward -€20,514
down €20,514 (-21.8%), from €94,158 to €73,644
- Tax, wage and social debts +€12,662
up €12,662 (+67,818%), from €19 to €12,680
of which Taxes: +€12,662
- Trade debts -€3,552
down €3,552 (-22.3%), from €15,903 to €12,351
- Gross operating margin +€38,695
up €38,695 (+182%), from €21,242 to €59,937
- Depreciation -€4,060
down €4,060 (-11.0%), from €36,834 to €32,774
- Provisions +€601
up €601, from -€397 to €204
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 | €335,212 | €326,357 | -€8,855 | -2.6% |
| Fixed assets | 21/28 | €214,683 | €182,583 | -€32,100 | -15.0% |
| Tangible fixed assets | 22/27 | €214,683 | €182,583 | -€32,100 | -15.0% |
| Land and buildings | 22 | €212,999 | €181,547 | -€31,452 | -14.8% |
| Plant, machinery and equipment | 23 | €883 | €686 | -€197 | -22.3% |
| Furniture and vehicles | 24 | €801 | €350 | -€451 | -56.3% |
| Current assets | 29/58 | €120,529 | €143,774 | +€23,245 | +19.3% |
| Stocks and contracts in progress | 3 | €20,111 | €3,550 | -€16,560 | -82.3% |
| Stocks | 30/36 | €11,451 | €3,550 | -€7,900 | -69.0% |
| Contracts in progress | 37 | €8,660 | €0 | -€8,660 | -100% |
| Amounts receivable within one year | 40/41 | €73,517 | €72,302 | -€1,215 | -1.7% |
| Trade receivables | 40 | €67,267 | €67,264 | -€3 | 0.0% |
| Other amounts receivable | 41 | €6,250 | €5,037 | -€1,213 | -19.4% |
| Cash at bank and in hand | 54/58 | €21,300 | €61,811 | +€40,512 | +190% |
| Deferred charges and accrued income | 490/1 | €5,602 | €6,111 | +€509 | +9.1% |
| Total equity and liabilities | 10/49 | €335,212 | €326,357 | -€8,855 | -2.6% |
| Equity | 10/15 | €302,355 | €281,842 | -€20,514 | -6.8% |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €200,592 | €200,592 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €198,592 | €198,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,158 | €73,644 | -€20,514 | -21.8% |
| Provisions and deferred taxes | 16 | €1,146 | €1,349 | +€204 | +17.8% |
| Provisions for liabilities and charges | 160/5 | €1,146 | €1,349 | +€204 | +17.8% |
| Other liabilities and charges | 164/5 | €1,146 | €1,349 | +€204 | +17.8% |
| Amounts payable | 17/49 | €31,711 | €43,166 | +€11,455 | +36.1% |
| Amounts payable within one year | 42/48 | €31,711 | €43,166 | +€11,455 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €649 | €659 | +€10 | +1.5% |
| Trade debts | 44 | €15,903 | €12,351 | -€3,552 | -22.3% |
| Suppliers | 440/4 | €15,903 | €12,351 | -€3,552 | -22.3% |
| Taxes, remuneration and social security | 45 | €19 | €12,680 | +€12,662 | +67,818% |
| Taxes | 450/3 | €0 | €12,662 | +€12,662 | |
| Remuneration and social security | 454/9 | €19 | €19 | = | 0.0% |
| Other amounts payable | 47/48 | €15,140 | €17,475 | +€2,335 | +15.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €5,220 | €4,740 | -€480 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,834 | €32,774 | -€4,060 | -11.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€397 | €204 | +€601 | |
| Other operating charges | 640/8 | €5,670 | €5,439 | -€231 | -4.1% |
| Gross operating margin | 9900 | €21,242 | €59,937 | +€38,695 | +182% |
| Operating profit (loss) | 9901 | -€26,085 | €16,780 | +€42,866 | |
| Financial income | 75/76B | €315 | €150 | -€166 | -52.6% |
| Recurring financial income | 75 | €315 | €150 | -€166 | -52.6% |
| Financial charges | 65/66B | €1,516 | €1,125 | -€391 | -25.8% |
| Recurring financial charges | 65 | €1,516 | €1,125 | -€391 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,286 | €15,804 | +€43,091 | |
| Income taxes | 67/77 | €590 | €604 | +€14 | +2.4% |
| Profit (loss) for the period | 9904 | -€27,876 | €15,200 | +€43,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,876 | €15,200 | +€43,077 |
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 29 October 2026 via checked.be.