Ditta Graceffa: 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.
What changed
Ditta Graceffa
NACE 46.392, Non-specialised wholesale
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,200
2024 · -€729,701+€829,900
Equity
€645,051
2024 · €544,852+€100,200
Cash
€184,012
2024 · €81,339+€102,673
Balance sheet total
€4.4m
2024 · €4.7m-€351,048
Largest movements
Assets
- Stocks and contracts -€251,209
down €251,209 (-21.6%), from €1.2m to €911,405
- Cash +€102,673
up €102,673 (+126%), from €81,339 to €184,012
mainly Stocks and contracts (+€251,209) and Debts after one year (+€174,056)
- Receivables within one year -€67,861
down €67,861 (-2.3%), from €3.0m to €2.9m
of which Trade receivables: -€41,349
- Tangible fixed assets -€64,904
down €64,904 (-19.4%), from €334,048 to €269,145
of which Other tangible fixed assets: -€40,060
- Intangible fixed assets -€54,713
down €54,713 (-34.0%), from €161,033 to €106,321
Equity and liabilities
- Trade debts -€504,223
down €504,223 (-21.4%), from €2.4m to €1.9m
- Debts after one year +€174,056
up €174,056 (+368%), from €47,329 to €221,384
- Profit (loss) carried forward +€100,200
up €100,200 (+29.4%), from €340,425 to €440,625
- Short-term financial debts -€75,354
down €75,354 (-4.9%), from €1.5m to €1.5m
Income statement
- Goods and materials -€2.5m
down €2.5m (-21.4%), from €11.8m to €9.3m
of which Purchases: -€2.2m
- Turnover -€2.3m
down €2.3m (-17.0%), from €13.4m to €11.1m
- Other operating income +€224,439
up €224,439 (+24.2%), from €927,484 to €1.2m
- Staff costs -€161,321
down €161,321 (-14.8%), from €1.1m to €927,787
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.
Result 2024
-€729,701
Turnover
-€2.3m
Other operating income
+€224,439
Goods and materials
+€2.5m
Services and other goods
+€119,517
Staff costs
+€161,321
Depreciation
+€1,323
Other operating charges
+€9,470
Other operating items
+€1,208
Financial income
+€10,824
Financial charges
+€2,073
Taxes
+€48,574
Result 2025
€100,200
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€20,345
Investment
+€16,572
Financing
+€65,756
Cash 2024
€81,339
From operations (derived)
+€20,345
Net result for the year
+€100,200
Depreciation
+€119,616
Stocks and contracts
+€251,209
Receivables within one year
+€67,861
Deferred charges and accrued income
-€1,537
Trade debts
-€504,223
Tax, wage and social debts
-€22,072
Other debts
-€18,410
Accrued charges and deferred income
+€27,703
Investment (derived)
+€16,572
Investment in fixed assets (net)
+€16,572
Financing
+€65,756
Debts after one year
+€174,056
Current portion of long-term debt
-€32,945
Short-term financial debts
-€75,354
Cash 2025
€184,012
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,738,109 | €4,387,061 | -€351,048 | -7.4% |
| Fixed assets | 21/28 | €535,642 | €399,454 | -€136,188 | -25.4% |
| Intangible fixed assets | 21 | €161,033 | €106,321 | -€54,713 | -34.0% |
| Tangible fixed assets | 22/27 | €334,048 | €269,145 | -€64,904 | -19.4% |
| Furniture and vehicles | 24 | €53,366 | €28,523 | -€24,844 | -46.6% |
| Other tangible fixed assets | 26 | €280,682 | €240,622 | -€40,060 | -14.3% |
| Financial fixed assets | 28 | €40,560 | €23,988 | -€16,572 | -40.9% |
| Affiliated companies | 280/1 | €0 | €0 | = | |
| Companies linked by participating interests | 282/3 | €0 | €0 | = | |
| Other financial fixed assets | 284/8 | €40,560 | €23,988 | -€16,572 | -40.9% |
| Amounts receivable and cash guarantees | 285/8 | €40,560 | €23,988 | -€16,572 | -40.9% |
| Current assets | 29/58 | €4,202,467 | €3,987,608 | -€214,859 | -5.1% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €1,162,614 | €911,405 | -€251,209 | -21.6% |
| Stocks | 30/36 | €1,162,614 | €911,405 | -€251,209 | -21.6% |
| Goods purchased for resale | 34 | €1,162,614 | €911,405 | -€251,209 | -21.6% |
| Amounts receivable within one year | 40/41 | €2,951,883 | €2,884,022 | -€67,861 | -2.3% |
| Trade receivables | 40 | €2,433,272 | €2,391,923 | -€41,349 | -1.7% |
| Other amounts receivable | 41 | €518,611 | €492,099 | -€26,512 | -5.1% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €81,339 | €184,012 | +€102,673 | +126% |
| Deferred charges and accrued income | 490/1 | €6,631 | €8,169 | +€1,537 | +23.2% |
| Total equity and liabilities | 10/49 | €4,738,109 | €4,387,061 | -€351,048 | -7.4% |
| Equity | 10/15 | €544,852 | €645,051 | +€100,200 | +18.4% |
| Contributions | 10/11 | €88,125 | €88,125 | = | 0.0% |
| Capital | 10 | €88,125 | €88,125 | = | 0.0% |
| Issued capital | 100 | €88,125 | €88,125 | = | 0.0% |
| Reserves | 13 | €116,302 | €116,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,137 | €11,137 | = | 0.0% |
| Legal reserve | 130 | €11,137 | €11,137 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,132 | €32,132 | = | 0.0% |
| Distributable reserves | 133 | €73,032 | €73,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,425 | €440,625 | +€100,200 | +29.4% |
| Amounts payable | 17/49 | €4,193,257 | €3,742,010 | -€451,247 | -10.8% |
| Amounts payable after more than one year | 17 | €47,329 | €221,384 | +€174,056 | +368% |
| Financial debts | 170/4 | €47,329 | €221,384 | +€174,056 | +368% |
| Credit institutions | 173 | €47,329 | €221,384 | +€174,056 | +368% |
| Amounts payable within one year | 42/48 | €4,145,929 | €3,492,923 | -€653,006 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €136,258 | €103,312 | -€32,945 | -24.2% |
| Financial debts | 43 | €1,525,354 | €1,450,000 | -€75,354 | -4.9% |
| Credit institutions | 430/8 | €1,525,354 | €1,450,000 | -€75,354 | -4.9% |
| Trade debts | 44 | €2,356,717 | €1,852,494 | -€504,223 | -21.4% |
| Suppliers | 440/4 | €2,356,717 | €1,852,494 | -€504,223 | -21.4% |
| Taxes, remuneration and social security | 45 | €106,299 | €84,226 | -€22,072 | -20.8% |
| Taxes | 450/3 | €30,264 | €19,370 | -€10,894 | -36.0% |
| Remuneration and social security | 454/9 | €76,035 | €64,856 | -€11,179 | -14.7% |
| Other amounts payable | 47/48 | €21,301 | €2,891 | -€18,410 | -86.4% |
| Accrued charges and deferred income | 492/3 | - | €27,703 | +€27,703 | |
| Operating income | 70/76A | €14,328,267 | €12,279,625 | -€2.0m | -14.3% |
| Turnover | 70 | €13,400,783 | €11,127,703 | -€2.3m | -17.0% |
| Other operating income | 74 | €927,484 | €1,151,923 | +€224,439 | +24.2% |
| Operating charges | 60/66A | €14,886,001 | €12,068,931 | -€2.8m | -18.9% |
| Goods for resale, raw materials and consumables | 60 | €11,821,675 | €9,297,442 | -€2.5m | -21.4% |
| Purchases | 600/8 | €11,268,340 | €9,046,233 | -€2.2m | -19.7% |
| Change in stocks: decrease (increase) | 609 | €553,334 | €251,209 | -€302,125 | -54.6% |
| Services and other goods | 61 | €1,792,766 | €1,673,249 | -€119,517 | -6.7% |
| Remuneration, social security and pensions | 62 | €1,089,108 | €927,787 | -€161,321 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,939 | €119,616 | -€1,323 | -1.1% |
| Other operating charges | 640/8 | €60,307 | €50,836 | -€9,470 | -15.7% |
| Non-recurring operating charges | 66A | €1,208 | - | -€1,208 | |
| Operating profit (loss) | 9901 | -€557,735 | €210,695 | +€768,429 | |
| Financial income | 75/76B | €448 | €11,272 | +€10,824 | +2,418% |
| Recurring financial income | 75 | €448 | €11,272 | +€10,824 | +2,418% |
| Other financial income | 752/9 | €448 | €11,272 | +€10,824 | +2,418% |
| Financial charges | 65/66B | €123,657 | €121,584 | -€2,073 | -1.7% |
| Recurring financial charges | 65 | €123,657 | €121,584 | -€2,073 | -1.7% |
| Debt charges | 650 | €119,352 | €108,561 | -€10,790 | -9.0% |
| Other financial charges | 652/9 | €4,305 | €13,023 | +€8,718 | +202% |
| Profit (loss) for the period before taxes | 9903 | -€680,944 | €100,382 | +€781,326 | |
| Income taxes | 67/77 | €48,757 | €183 | -€48,574 | -99.6% |
| Taxes | 670/3 | €48,757 | €183 | -€48,574 | -99.6% |
| Profit (loss) for the period | 9904 | -€729,701 | €100,200 | +€829,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€729,701 | €100,200 | +€829,900 |
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 22 October 2026 via checked.be.