DIVINO GUSTO: what changed
DIVINO GUSTO
Largest movements
- Financial fixed assets -€16,169
no longer reported in 2024 (was €16,169)
- Cash -€9,106
down €9,106 (-39.2%), from €23,241 to €14,135
mainly Net result for the year (-€28,679) and Stocks and contracts (-€5,285)
- Stocks and contracts +€5,285
up €5,285 (+20.0%), from €26,389 to €31,674
- Receivables within one year -€2,785
down €2,785 (-58.6%), from €4,749 to €1,965
of which Trade receivables: -€2,126
- Deferred charges and accrued income +€1,852
new in 2024: €1,852
- Profit (loss) carried forward -€28,679
down €28,679 (-49.8%), from -€57,547 to -€86,226
- Tax, wage and social debts +€22,568
up €22,568 (+55.3%), from €40,792 to €63,360
of which Taxes: +€12,127
- Current portion of long-term debt -€5,253
down €5,253 (-30.5%), from €17,245 to €11,992
- Debts after one year -€4,840
down €4,840 (-53.2%), from €9,098 to €4,258
- Trade debts -€3,986
down €3,986 (-9.9%), from €40,438 to €36,451
- Staff costs +€57,850
up €57,850 (+20.6%), from €281,080 to €338,931
- Gross operating margin +€41,968
up €41,968 (+13.7%), from €305,444 to €347,412
- Financial charges +€9,778
up €9,778 (+90.6%), from €10,792 to €20,570
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,050 | €71,625 | -€19,425 | -21.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €36,670 | €21,999 | -€14,671 | -40.0% |
| Tangible fixed assets | 22/27 | €20,501 | €21,999 | +€1,498 | +7.3% |
| Plant, machinery and equipment | 23 | €14,560 | €11,529 | -€3,031 | -20.8% |
| Furniture and vehicles | 24 | €5,398 | €3,965 | -€1,434 | -26.6% |
| Other tangible fixed assets | 26 | €543 | €6,505 | +€5,963 | +1,099% |
| Financial fixed assets | 28 | €16,169 | - | -€16,169 | |
| Current assets | 29/58 | €54,380 | €49,626 | -€4,754 | -8.7% |
| Stocks and contracts in progress | 3 | €26,389 | €31,674 | +€5,285 | +20.0% |
| Stocks | 30/36 | €26,389 | €31,674 | +€5,285 | +20.0% |
| Amounts receivable within one year | 40/41 | €4,749 | €1,965 | -€2,785 | -58.6% |
| Trade receivables | 40 | €2,651 | €525 | -€2,126 | -80.2% |
| Other amounts receivable | 41 | €2,099 | €1,440 | -€659 | -31.4% |
| Cash at bank and in hand | 54/58 | €23,241 | €14,135 | -€9,106 | -39.2% |
| Deferred charges and accrued income | 490/1 | - | €1,852 | +€1,852 | |
| Total equity and liabilities | 10/49 | €91,050 | €71,625 | -€19,425 | -21.3% |
| Equity | 10/15 | -€38,047 | -€66,726 | -€28,679 | -75.4% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,547 | -€86,226 | -€28,679 | -49.8% |
| Amounts payable | 17/49 | €129,097 | €138,351 | +€9,254 | +7.2% |
| Amounts payable after more than one year | 17 | €9,098 | €4,258 | -€4,840 | -53.2% |
| Financial debts | 170/4 | €9,098 | €4,258 | -€4,840 | -53.2% |
| Amounts payable within one year | 42/48 | €119,999 | €134,093 | +€14,094 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €17,245 | €11,992 | -€5,253 | -30.5% |
| Trade debts | 44 | €40,438 | €36,451 | -€3,986 | -9.9% |
| Suppliers | 440/4 | €40,438 | €36,451 | -€3,986 | -9.9% |
| Advances received on contracts in progress | 46 | €3,778 | €3,778 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €40,792 | €63,360 | +€22,568 | +55.3% |
| Taxes | 450/3 | €39,409 | €51,536 | +€12,127 | +30.8% |
| Remuneration and social security | 454/9 | €1,383 | €11,824 | +€10,441 | +755% |
| Other amounts payable | 47/48 | €17,746 | €18,511 | +€765 | +4.3% |
| Remuneration, social security and pensions | 62 | €281,080 | €338,931 | +€57,850 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,422 | €5,350 | -€73 | -1.3% |
| Other operating charges | 640/8 | €2,781 | €6,018 | +€3,237 | +116% |
| Gross operating margin | 9900 | €305,444 | €347,412 | +€41,968 | +13.7% |
| Operating profit (loss) | 9901 | €16,160 | -€2,887 | -€19,047 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,792 | €20,570 | +€9,778 | +90.6% |
| Recurring financial charges | 65 | €10,792 | €20,570 | +€9,778 | +90.6% |
| Profit (loss) for the period before taxes | 9903 | €5,368 | -€23,457 | -€28,825 | |
| Income taxes | 67/77 | €2,369 | €5,222 | +€2,853 | +120% |
| Profit (loss) for the period | 9904 | €2,999 | -€28,679 | -€31,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,999 | -€28,679 | -€31,678 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.