DI DONNA: 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 DONNA
Largest movements
- Tangible fixed assets -€3,721
down €3,721 (-31.1%), from €11,945 to €8,225
of which Plant, machinery and equipment: -€2,020
- Cash -€313
down €313 (-37.3%), from €837 to €525
mainly Net result for the year (-€4,989) and Other debts (-€463)
- Receivables within one year -€217
down €217 (-9.5%), from €2,275 to €2,058
of which Trade receivables: -€238
- Profit (loss) carried forward -€4,989
down €4,989 (-258%), from -€1,930 to -€6,919
- Trade debts +€1,419
up €1,419 (+100%), from €1,414 to €2,833
- Other debts -€463
down €463 (-6.8%), from €6,836 to €6,373
- Tax, wage and social debts -€294
down €294 (-14.8%), from €1,994 to €1,700
- Other operating charges -€474
down €474 (-59.8%), from €793 to €318
- Depreciation +€273
up €273 (+7.9%), from €3,448 to €3,721
- Financial charges -€252
down €252 (-67.8%), from €372 to €119
- Gross operating margin +€100
up €100 (+16.2%), from -€615 to -€516
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 | €15,751 | €11,424 | -€4,327 | -27.5% |
| Fixed assets | 21/28 | €11,945 | €8,225 | -€3,721 | -31.1% |
| Tangible fixed assets | 22/27 | €11,945 | €8,225 | -€3,721 | -31.1% |
| Land and buildings | 22 | €1,616 | €828 | -€788 | -48.7% |
| Plant, machinery and equipment | 23 | €6,403 | €4,384 | -€2,020 | -31.5% |
| Furniture and vehicles | 24 | €3,926 | €3,012 | -€913 | -23.3% |
| Current assets | 29/58 | €3,806 | €3,200 | -€606 | -15.9% |
| Stocks and contracts in progress | 3 | €694 | €617 | -€77 | -11.1% |
| Stocks | 30/36 | €694 | €617 | -€77 | -11.1% |
| Amounts receivable within one year | 40/41 | €2,275 | €2,058 | -€217 | -9.5% |
| Trade receivables | 40 | €661 | €424 | -€238 | -35.9% |
| Other amounts receivable | 41 | €1,614 | €1,635 | +€21 | +1.3% |
| Cash at bank and in hand | 54/58 | €837 | €525 | -€313 | -37.3% |
| Total equity and liabilities | 10/49 | €15,751 | €11,424 | -€4,327 | -27.5% |
| Equity | 10/15 | €5,507 | €518 | -€4,989 | -90.6% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Capital | 10 | €7,437 | €7,437 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €11,155 | €11,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,930 | -€6,919 | -€4,989 | -258% |
| Amounts payable | 17/49 | €10,244 | €10,906 | +€662 | +6.5% |
| Amounts payable within one year | 42/48 | €10,244 | €10,906 | +€662 | +6.5% |
| Trade debts | 44 | €1,414 | €2,833 | +€1,419 | +100% |
| Suppliers | 440/4 | €1,414 | €2,833 | +€1,419 | +100% |
| Taxes, remuneration and social security | 45 | €1,994 | €1,700 | -€294 | -14.8% |
| Taxes | 450/3 | €1,994 | €1,700 | -€294 | -14.8% |
| Other amounts payable | 47/48 | €6,836 | €6,373 | -€463 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,448 | €3,721 | +€273 | +7.9% |
| Other operating charges | 640/8 | €793 | €318 | -€474 | -59.8% |
| Gross operating margin | 9900 | -€615 | -€516 | +€100 | +16.2% |
| Operating profit (loss) | 9901 | -€4,856 | -€4,555 | +€301 | +6.2% |
| Financial charges | 65/66B | €372 | €119 | -€252 | -67.8% |
| Recurring financial charges | 65 | €372 | €119 | -€252 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,228 | -€4,674 | +€553 | +10.6% |
| Income taxes | 67/77 | €312 | €315 | +€3 | +0.9% |
| Profit (loss) for the period | 9904 | -€5,539 | -€4,989 | +€550 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,539 | -€4,989 | +€550 | +9.9% |
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 26 October 2026 via checked.be.