DI ROBERTO: 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.
DI ROBERTO
Largest movements
- Receivables within one year -€29,467
down €29,467 (-61.0%), from €48,344 to €18,877
of which Trade receivables: -€38,302
- Cash +€9,202
up €9,202 (+61.5%), from €14,959 to €24,161
mainly Receivables within one year (+€29,467) and Tax, wage and social debts (+€2,838)
- Deferred charges and accrued income +€4,360
new in 2024: €4,360
- Stocks and contracts -€2,605
down €2,605 (-53.1%), from €4,904 to €2,299
- Accrued charges and deferred income -€12,137
no longer reported in 2024 (was €12,137)
- Trade debts -€10,148
no longer reported in 2024 (was €10,148)
- Tax, wage and social debts +€2,838
up €2,838 (+174.3%), from €1,628 to €4,466
of which Remuneration and social security: +€2,713
- Turnover -€27,108
down €27,108 (-19.6%), from €138,356 to €111,248
- Purchases and services -€26,250
down €26,250 (-23.3%), from €112,736 to €86,486
- Write-downs +€10,545
new in 2024: €10,545
- Taxes +€2,711
new in 2024: €2,711
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,206 | €49,696 | -€18,510 | -27.1% |
| Current assets | 29/58 | €68,206 | €49,696 | -€18,510 | -27.1% |
| Stocks and contracts in progress | 3 | €4,904 | €2,299 | -€2,605 | -53.1% |
| Stocks | 30/36 | €4,904 | €2,299 | -€2,605 | -53.1% |
| Amounts receivable within one year | 40/41 | €48,344 | €18,877 | -€29,467 | -61.0% |
| Trade receivables | 40 | €38,302 | - | -€38,302 | |
| Other amounts receivable | 41 | €10,042 | €18,877 | +€8,835 | +88.0% |
| Cash at bank and in hand | 54/58 | €14,959 | €24,161 | +€9,202 | +61.5% |
| Deferred charges and accrued income | 490/1 | - | €4,360 | +€4,360 | |
| Total equity and liabilities | 10/49 | €68,206 | €49,696 | -€18,510 | -27.1% |
| Equity | 10/15 | €43,388 | €43,905 | +€517 | +1.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,388 | €38,905 | +€517 | +1.3% |
| Amounts payable | 17/49 | €24,819 | €5,791 | -€19,027 | -76.7% |
| Amounts payable within one year | 42/48 | €12,681 | €5,791 | -€6,890 | -54.3% |
| Trade debts | 44 | €10,148 | - | -€10,148 | |
| Suppliers | 440/4 | €10,148 | - | -€10,148 | |
| Taxes, remuneration and social security | 45 | €1,628 | €4,466 | +€2,838 | +174.3% |
| Taxes | 450/3 | €656 | €781 | +€125 | +19.0% |
| Remuneration and social security | 454/9 | €972 | €3,685 | +€2,713 | +279.2% |
| Other amounts payable | 47/48 | €906 | €1,325 | +€419 | +46.3% |
| Accrued charges and deferred income | 492/3 | €12,137 | - | -€12,137 | |
| Turnover | 70 | €138,356 | €111,248 | -€27,108 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,736 | €86,486 | -€26,250 | -23.3% |
| Remuneration, social security and pensions | 62 | €9,638 | €9,526 | -€112 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | - | -€507 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,545 | +€10,545 | |
| Other operating charges | 640/8 | €1,305 | €686 | -€619 | -47.5% |
| Gross operating margin | 9900 | €25,620 | €24,761 | -€859 | -3.4% |
| Operating profit (loss) | 9901 | €14,170 | €4,004 | -€10,166 | -71.7% |
| Financial income | 75/76B | €142 | - | -€142 | |
| Recurring financial income | 75 | €142 | - | -€142 | |
| Financial charges | 65/66B | €476 | €776 | +€300 | +63.1% |
| Recurring financial charges | 65 | €476 | €776 | +€300 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €13,836 | €3,228 | -€10,608 | -76.7% |
| Income taxes | 67/77 | - | €2,711 | +€2,711 | |
| Profit (loss) for the period | 9904 | €13,836 | €517 | -€13,319 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,836 | €517 | -€13,319 | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.