DI AMORE: 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.
DI AMORE
Largest movements
- Cash +€96,398
up €96,398 (+48.8%), from €197,613 to €294,011
mainly Net result for the year (+€54,104) and Stocks and contracts (+€38,124)
- Stocks and contracts -€38,124
down €38,124 (-6.6%), from €576,461 to €538,337
- Receivables within one year -€30,187
down €30,187 (-21.3%), from €141,760 to €111,573
of which Other amounts receivable: -€22,818
- Reserves +€54,000
up €54,000 (+6.2%), from €873,860 to €927,860
- Trade debts -€31,183
down €31,183 (-58.1%), from €53,701 to €22,518
- Short-term financial debts -€10,204
no longer reported in 2025 (was €10,204)
- Taxes +€6,064
up €6,064 (+41.5%), from €14,620 to €20,684
- Financial income +€2,073
up €2,073 (+339%), from €611 to €2,684
- Financial charges +€2,051
up €2,051 (+66.3%), from €3,095 to €5,146
- Gross operating margin +€2,029
up €2,029 (+2.3%), from €86,936 to €88,965
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 | €967,388 | €983,340 | +€15,951 | +1.6% |
| Fixed assets | 21/28 | €44,911 | €34,480 | -€10,432 | -23.2% |
| Intangible fixed assets | 21 | €3,435 | €1,839 | -€1,596 | -46.5% |
| Tangible fixed assets | 22/27 | €35,176 | €26,340 | -€8,836 | -25.1% |
| Plant, machinery and equipment | 23 | €1,864 | €1,264 | -€600 | -32.2% |
| Furniture and vehicles | 24 | €33,312 | €25,076 | -€8,236 | -24.7% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €922,477 | €948,860 | +€26,383 | +2.9% |
| Stocks and contracts in progress | 3 | €576,461 | €538,337 | -€38,124 | -6.6% |
| Stocks | 30/36 | €576,461 | €538,337 | -€38,124 | -6.6% |
| Amounts receivable within one year | 40/41 | €141,760 | €111,573 | -€30,187 | -21.3% |
| Trade receivables | 40 | €7,369 | - | -€7,369 | |
| Other amounts receivable | 41 | €134,391 | €111,573 | -€22,818 | -17.0% |
| Cash at bank and in hand | 54/58 | €197,613 | €294,011 | +€96,398 | +48.8% |
| Deferred charges and accrued income | 490/1 | €6,643 | €4,939 | -€1,704 | -25.7% |
| Total equity and liabilities | 10/49 | €967,388 | €983,340 | +€15,951 | +1.6% |
| Equity | 10/15 | €892,889 | €946,993 | +€54,104 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €873,860 | €927,860 | +€54,000 | +6.2% |
| Distributable reserves | 133 | €873,860 | €927,860 | +€54,000 | +6.2% |
| Profit (loss) carried forward | 14 | €429 | €533 | +€104 | +24.3% |
| Amounts payable | 17/49 | €74,499 | €36,346 | -€38,153 | -51.2% |
| Amounts payable within one year | 42/48 | €74,499 | €36,346 | -€38,153 | -51.2% |
| Financial debts | 43 | €10,204 | - | -€10,204 | |
| Credit institutions | 430/8 | €10,204 | - | -€10,204 | |
| Trade debts | 44 | €53,701 | €22,518 | -€31,183 | -58.1% |
| Suppliers | 440/4 | €53,701 | €22,518 | -€31,183 | -58.1% |
| Taxes, remuneration and social security | 45 | €6,570 | €9,804 | +€3,234 | +49.2% |
| Taxes | 450/3 | €2,620 | €6,554 | +€3,934 | +150% |
| Remuneration and social security | 454/9 | €3,950 | €3,250 | -€700 | -17.7% |
| Other amounts payable | 47/48 | €4,024 | €4,024 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,432 | €10,432 | = | 0.0% |
| Other operating charges | 640/8 | €1,374 | €1,283 | -€91 | -6.6% |
| Gross operating margin | 9900 | €86,936 | €88,965 | +€2,029 | +2.3% |
| Operating profit (loss) | 9901 | €75,131 | €77,251 | +€2,120 | +2.8% |
| Financial income | 75/76B | €611 | €2,684 | +€2,073 | +339% |
| Recurring financial income | 75 | €611 | €2,684 | +€2,073 | +339% |
| Financial charges | 65/66B | €3,095 | €5,146 | +€2,051 | +66.3% |
| Recurring financial charges | 65 | €3,095 | €5,146 | +€2,051 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €72,647 | €74,788 | +€2,141 | +2.9% |
| Income taxes | 67/77 | €14,620 | €20,684 | +€6,064 | +41.5% |
| Profit (loss) for the period | 9904 | €58,027 | €54,104 | -€3,922 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,027 | €54,104 | -€3,922 | -6.8% |
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 25 October 2026 via checked.be.