DISSOTTI: 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.
DISSOTTI
Largest movements
- Stocks and contracts -€7,911
down €7,911 (-28.7%), from €27,541 to €19,630
- Tangible fixed assets +€4,953
up €4,953 (+2256.6%), from €219 to €5,172
of which Plant, machinery and equipment: +€5,172
- Cash +€2,883
up €2,883 (+9.9%), from €29,155 to €32,038
mainly Stocks and contracts (+€7,911) and Net result for the year (+€3,489)
- Receivables within one year -€1,563
down €1,563 (-79.8%), from €1,959 to €396
of which Trade receivables: -€1,579
- Profit (loss) carried forward +€4,389
up €4,389 (+19.8%), from €22,215 to €26,604
- Tax, wage and social debts -€3,500
down €3,500 (-58.3%), from €6,000 to €2,500
- Other debts -€1,911
no longer reported in 2024 (was €1,911)
- Trade debts -€850
down €850 (-5.8%), from €14,595 to €13,745
- Turnover -€34,382
down €34,382 (-15.4%), from €222,652 to €188,271
- Purchases and services -€30,622
down €30,622 (-14.5%), from €210,487 to €179,865
- Gross operating margin -€6,110
down €6,110 (-42.1%), from €14,516 to €8,406
- Taxes -€3,646
down €3,646 (-54.8%), from €6,653 to €3,007
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 | €63,320 | €61,682 | -€1,638 | -2.6% |
| Fixed assets | 21/28 | €4,665 | €9,618 | +€4,953 | +106.2% |
| Tangible fixed assets | 22/27 | €219 | €5,172 | +€4,953 | +2256.6% |
| Plant, machinery and equipment | 23 | - | €5,172 | +€5,172 | |
| Furniture and vehicles | 24 | €219 | - | -€219 | |
| Financial fixed assets | 28 | €4,446 | €4,446 | = | 0.0% |
| Current assets | 29/58 | €58,655 | €52,064 | -€6,591 | -11.2% |
| Stocks and contracts in progress | 3 | €27,541 | €19,630 | -€7,911 | -28.7% |
| Stocks | 30/36 | €27,541 | €19,630 | -€7,911 | -28.7% |
| Amounts receivable within one year | 40/41 | €1,959 | €396 | -€1,563 | -79.8% |
| Trade receivables | 40 | €1,579 | - | -€1,579 | |
| Other amounts receivable | 41 | €380 | €396 | +€16 | +4.1% |
| Cash at bank and in hand | 54/58 | €29,155 | €32,038 | +€2,883 | +9.9% |
| Total equity and liabilities | 10/49 | €63,320 | €61,682 | -€1,638 | -2.6% |
| Equity | 10/15 | €40,815 | €45,204 | +€4,389 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,215 | €26,604 | +€4,389 | +19.8% |
| Amounts payable | 17/49 | €22,505 | €16,478 | -€6,027 | -26.8% |
| Amounts payable within one year | 42/48 | €22,505 | €16,478 | -€6,027 | -26.8% |
| Financial debts | 43 | - | €233 | +€233 | |
| Other loans | 439 | - | €233 | +€233 | |
| Trade debts | 44 | €14,595 | €13,745 | -€850 | -5.8% |
| Suppliers | 440/4 | €14,595 | €13,745 | -€850 | -5.8% |
| Taxes, remuneration and social security | 45 | €6,000 | €2,500 | -€3,500 | -58.3% |
| Taxes | 450/3 | €6,000 | €2,500 | -€3,500 | -58.3% |
| Other amounts payable | 47/48 | €1,911 | - | -€1,911 | |
| Turnover | 70 | €222,652 | €188,271 | -€34,382 | -15.4% |
| Non-recurring operating income | 76A | €2,350 | - | -€2,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | €210,487 | €179,865 | -€30,622 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €1,512 | +€1,293 | +589.2% |
| Other operating charges | 640/8 | €459 | €266 | -€193 | -42.1% |
| Gross operating margin | 9900 | €14,516 | €8,406 | -€6,110 | -42.1% |
| Operating profit (loss) | 9901 | €13,837 | €6,628 | -€7,210 | -52.1% |
| Financial charges | 65/66B | €654 | €132 | -€522 | -79.9% |
| Recurring financial charges | 65 | €654 | €132 | -€522 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €13,183 | €6,496 | -€6,688 | -50.7% |
| Income taxes | 67/77 | €6,653 | €3,007 | -€3,646 | -54.8% |
| Profit (loss) for the period | 9904 | €6,530 | €3,489 | -€3,041 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,530 | €3,489 | -€3,041 | -46.6% |
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 30 September 2026 via checked.be.