DELLA VITA: what changed
DELLA VITA
Largest movements
- Cash -€50,036
down €50,036 (-47.3%), from €105,674 to €55,638
mainly Receivables within one year (-€30,396) and Tax, wage and social debts (-€20,862)
- Receivables within one year +€30,396
up €30,396 (+2,669%), from €1,139 to €31,535
- Tangible fixed assets -€15,375
down €15,375 (-15.7%), from €97,897 to €82,522
of which Plant, machinery and equipment: -€12,346
- Stocks and contracts +€10,378
new in 2025: €10,378
- Intangible fixed assets -€10,000
down €10,000 (-23.1%), from €43,333 to €33,333
- Tax, wage and social debts -€20,862
down €20,862 (-36.3%), from €57,529 to €36,667
of which Remuneration and social security: -€10,597
- Profit (loss) carried forward -€18,254
down €18,254 (-64.6%), from €28,265 to €10,011
- Trade debts +€15,700
up €15,700 (+67.5%), from €23,271 to €38,971
- Other debts -€9,535
down €9,535 (-7.2%), from €133,000 to €123,465
- Staff costs +€177,380
up €177,380 (+125%), from €141,686 to €319,066
- Gross operating margin +€135,852
up €135,852 (+65.5%), from €207,521 to €343,373
- Depreciation +€12,594
up €12,594 (+53.0%), from €23,770 to €36,364
- Taxes -€8,253
no longer reported in 2025 (was €8,253)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,065 | €229,598 | -€32,467 | -12.4% |
| Fixed assets | 21/28 | €152,930 | €127,555 | -€25,375 | -16.6% |
| Intangible fixed assets | 21 | €43,333 | €33,333 | -€10,000 | -23.1% |
| Tangible fixed assets | 22/27 | €97,897 | €82,522 | -€15,375 | -15.7% |
| Plant, machinery and equipment | 23 | €86,667 | €74,321 | -€12,346 | -14.2% |
| Furniture and vehicles | 24 | €11,230 | €8,201 | -€3,029 | -27.0% |
| Financial fixed assets | 28 | €11,700 | €11,700 | = | 0.0% |
| Current assets | 29/58 | €109,135 | €102,044 | -€7,091 | -6.5% |
| Stocks and contracts in progress | 3 | - | €10,378 | +€10,378 | |
| Stocks | 30/36 | - | €10,378 | +€10,378 | |
| Amounts receivable within one year | 40/41 | €1,139 | €31,535 | +€30,396 | +2,669% |
| Other amounts receivable | 41 | €1,139 | €31,535 | +€30,396 | +2,669% |
| Cash at bank and in hand | 54/58 | €105,674 | €55,638 | -€50,036 | -47.3% |
| Deferred charges and accrued income | 490/1 | €2,322 | €4,493 | +€2,171 | +93.5% |
| Total equity and liabilities | 10/49 | €262,065 | €229,598 | -€32,467 | -12.4% |
| Equity | 10/15 | €48,265 | €30,011 | -€18,254 | -37.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,265 | €10,011 | -€18,254 | -64.6% |
| Amounts payable | 17/49 | €213,800 | €199,587 | -€14,213 | -6.6% |
| Amounts payable within one year | 42/48 | €213,800 | €199,402 | -€14,398 | -6.7% |
| Trade debts | 44 | €23,271 | €38,971 | +€15,700 | +67.5% |
| Suppliers | 440/4 | €23,271 | €38,971 | +€15,700 | +67.5% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €57,529 | €36,667 | -€20,862 | -36.3% |
| Taxes | 450/3 | €24,697 | €14,432 | -€10,265 | -41.6% |
| Remuneration and social security | 454/9 | €32,832 | €22,235 | -€10,597 | -32.3% |
| Other amounts payable | 47/48 | €133,000 | €123,465 | -€9,535 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €185 | +€185 | |
| Remuneration, social security and pensions | 62 | €141,686 | €319,066 | +€177,380 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,770 | €36,364 | +€12,594 | +53.0% |
| Other operating charges | 640/8 | €2,516 | €2,266 | -€250 | -9.9% |
| Gross operating margin | 9900 | €207,521 | €343,373 | +€135,852 | +65.5% |
| Operating profit (loss) | 9901 | €39,549 | -€14,324 | -€53,873 | |
| Financial income | 75/76B | €13 | €91 | +€78 | +596% |
| Recurring financial income | 75 | €13 | €91 | +€78 | +596% |
| Financial charges | 65/66B | €3,044 | €4,021 | +€977 | +32.1% |
| Recurring financial charges | 65 | €3,044 | €4,021 | +€977 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €36,518 | -€18,254 | -€54,772 | |
| Income taxes | 67/77 | €8,253 | - | -€8,253 | |
| Profit (loss) for the period | 9904 | €28,265 | -€18,254 | -€46,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,265 | -€18,254 | -€46,519 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.