Della Robbia: 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 Robbia
Largest movements
- Cash -€15,342
down €15,342 (-6.5%), from €236,472 to €221,130
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€11,075)
- Receivables within one year -€8,729
down €8,729 (-16.1%), from €54,156 to €45,427
of which Trade receivables: -€24,742
- Tangible fixed assets -€3,204
down €3,204 (-50.1%), from €6,399 to €3,195
of which Plant, machinery and equipment: -€3,348
- Profit (loss) carried forward -€115,594
down €115,594 (-56.8%), from €203,609 to €88,015
- Other debts +€100,952
up €100,952 (+188%), from €53,789 to €154,740
- Tax, wage and social debts -€11,075
down €11,075 (-78.8%), from €14,060 to €2,986
- Financial charges +€109,403
up €109,403 (+2,320%), from €4,716 to €114,119
- Taxes -€28,154
down €28,154 (-73.6%), from €38,264 to €10,109
- Gross operating margin -€8,699
down €8,699 (-5.1%), from €171,802 to €163,103
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 | €304,209 | €277,842 | -€26,367 | -8.7% |
| Fixed assets | 21/28 | €6,399 | €3,195 | -€3,204 | -50.1% |
| Tangible fixed assets | 22/27 | €6,399 | €3,195 | -€3,204 | -50.1% |
| Plant, machinery and equipment | 23 | €3,348 | €0 | -€3,348 | -100% |
| Furniture and vehicles | 24 | €3,051 | €3,195 | +€144 | +4.7% |
| Current assets | 29/58 | €297,809 | €274,647 | -€23,162 | -7.8% |
| Amounts receivable within one year | 40/41 | €54,156 | €45,427 | -€8,729 | -16.1% |
| Trade receivables | 40 | €52,278 | €27,536 | -€24,742 | -47.3% |
| Other amounts receivable | 41 | €1,878 | €17,891 | +€16,013 | +853% |
| Cash at bank and in hand | 54/58 | €236,472 | €221,130 | -€15,342 | -6.5% |
| Deferred charges and accrued income | 490/1 | €7,182 | €8,091 | +€909 | +12.7% |
| Total equity and liabilities | 10/49 | €304,209 | €277,842 | -€26,367 | -8.7% |
| Equity | 10/15 | €224,069 | €108,475 | -€115,594 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,609 | €88,015 | -€115,594 | -56.8% |
| Amounts payable | 17/49 | €80,140 | €169,367 | +€89,227 | +111% |
| Amounts payable within one year | 42/48 | €80,019 | €169,367 | +€89,349 | +112% |
| Financial debts | 43 | €23 | €558 | +€534 | +2,284% |
| Credit institutions | 430/8 | €23 | €558 | +€534 | +2,284% |
| Trade debts | 44 | €12,146 | €11,083 | -€1,063 | -8.8% |
| Suppliers | 440/4 | €12,146 | €11,083 | -€1,063 | -8.8% |
| Taxes, remuneration and social security | 45 | €14,060 | €2,986 | -€11,075 | -78.8% |
| Taxes | 450/3 | €14,060 | €2,986 | -€11,075 | -78.8% |
| Other amounts payable | 47/48 | €53,789 | €154,740 | +€100,952 | +188% |
| Accrued charges and deferred income | 492/3 | €121 | €0 | -€121 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €986 | +€483 | +96.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €3,348 | +€3,348 | |
| Gross operating margin | 9900 | €171,802 | €163,103 | -€8,699 | -5.1% |
| Operating profit (loss) | 9901 | €170,911 | €158,369 | -€12,543 | -7.3% |
| Financial income | 75/76B | €0 | €265 | +€265 | |
| Recurring financial income | 75 | €0 | €265 | +€265 | |
| Financial charges | 65/66B | €4,716 | €114,119 | +€109,403 | +2,320% |
| Recurring financial charges | 65 | €4,716 | €114,119 | +€109,403 | +2,320% |
| Profit (loss) for the period before taxes | 9903 | €166,196 | €44,515 | -€121,680 | -73.2% |
| Income taxes | 67/77 | €38,264 | €10,109 | -€28,154 | -73.6% |
| Profit (loss) for the period | 9904 | €127,932 | €34,406 | -€93,526 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,932 | €34,406 | -€93,526 | -73.1% |
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 15 October 2026 via checked.be.