Della Sudda: what changed
Two fiscal 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 Sudda
Largest movements
- Receivables within one year -€13,282
down €13,282 (-52.9%), from €25,129 to €11,847
of which Trade receivables: -€13,008
- Trade debts -€11,151
down €11,151 (-61.6%), from €18,114 to €6,964
- Profit (loss) carried forward -€2,436
down €2,436 (-0.7%), from -€365,972 to -€368,407
- Gross operating margin +€7,817
up €7,817 (+82.8%), from -€9,443 to -€1,626
- Financial income -€273
no longer reported in 2025 (was €273)
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.
Cash bridge derived
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 | €201,097 | €188,505 | -€12,592 | -6.3% |
| Fixed assets | 21/28 | €116,506 | €116,506 | = | 0.0% |
| Financial fixed assets | 28 | €116,506 | €116,506 | = | 0.0% |
| Current assets | 29/58 | €84,591 | €71,999 | -€12,592 | -14.9% |
| Amounts receivable after more than one year | 29 | €50,183 | €50,183 | = | 0.0% |
| Other amounts receivable | 291 | €50,183 | €50,183 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,129 | €11,847 | -€13,282 | -52.9% |
| Trade receivables | 40 | €24,376 | €11,368 | -€13,008 | -53.4% |
| Other amounts receivable | 41 | €753 | €479 | -€274 | -36.4% |
| Cash at bank and in hand | 54/58 | €9,279 | €9,969 | +€690 | +7.4% |
| Total equity and liabilities | 10/49 | €201,097 | €188,505 | -€12,592 | -6.3% |
| Equity | 10/15 | -€314,112 | -€316,547 | -€2,436 | -0.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €20,860 | €20,860 | = | 0.0% |
| Distributable reserves | 133 | €20,860 | €20,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,972 | -€368,407 | -€2,436 | -0.7% |
| Amounts payable | 17/49 | €515,209 | €505,052 | -€10,157 | -2.0% |
| Amounts payable after more than one year | 17 | €275,410 | €275,410 | = | 0.0% |
| Other amounts payable | 178/9 | €275,410 | €275,410 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,800 | €229,643 | -€10,157 | -4.2% |
| Trade debts | 44 | €18,114 | €6,964 | -€11,151 | -61.6% |
| Suppliers | 440/4 | €18,114 | €6,964 | -€11,151 | -61.6% |
| Other amounts payable | 47/48 | €221,685 | €222,679 | +€994 | +0.4% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€9,443 | -€1,626 | +€7,817 | +82.8% |
| Operating profit (loss) | 9901 | -€9,443 | -€1,676 | +€7,767 | +82.3% |
| Financial income | 75/76B | €273 | - | -€273 | |
| Recurring financial income | 75 | €273 | - | -€273 | |
| Financial charges | 65/66B | €823 | €760 | -€64 | -7.7% |
| Recurring financial charges | 65 | €823 | €760 | -€64 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,993 | -€2,436 | +€7,558 | +75.6% |
| Profit (loss) for the period | 9904 | -€9,993 | -€2,436 | +€7,558 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,993 | -€2,436 | +€7,558 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.