DOLCE ITALIA: 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.
DOLCE ITALIA
Largest movements
- Tangible fixed assets -€3,636
down €3,636 (-37.0%), from €9,822 to €6,185
- Receivables within one year -€2,992
no longer reported in 2024 (was €2,992)
of which Trade receivables: -€2,992
- Deferred charges and accrued income +€793
up €793 (+113%), from €699 to €1,492
- Cash +€415
up €415 (+7.5%), from €5,504 to €5,919
mainly Tax, wage and social debts (+€4,390) and Depreciation (+€3,636)
- Stocks and contracts -€285
down €285 (-12.4%), from €2,301 to €2,016
- Profit (loss) carried forward -€12,652
down €12,652 (-58.7%), from -€21,551 to -€34,203
- Tax, wage and social debts +€4,390
up €4,390 (+27.3%), from €16,100 to €20,490
of which Taxes: +€4,219
- Trade debts +€1,584
up €1,584 (+12.4%), from €12,785 to €14,369
- Other debts +€974
up €974 (+16.3%), from €5,983 to €6,957
- Turnover -€148,566
no longer reported in 2024 (was €148,566)
- Purchases and services -€132,570
no longer reported in 2024 (was €132,570)
- Gross operating margin +€8,577
up €8,577 (+33.7%), from €25,421 to €33,998
- Other operating charges +€3,462
up €3,462 (+138%), from €2,514 to €5,976
- Staff costs -€3,194
down €3,194 (-8.3%), from €38,490 to €35,296
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.
Derived cash bridge
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 | €21,477 | €15,772 | -€5,705 | -26.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,982 | €6,345 | -€3,636 | -36.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,822 | €6,185 | -€3,636 | -37.0% |
| Land and buildings | 22 | €5,145 | €3,837 | -€1,308 | -25.4% |
| Plant, machinery and equipment | 23 | €2,785 | €1,187 | -€1,598 | -57.4% |
| Furniture and vehicles | 24 | €1,891 | €1,161 | -€731 | -38.6% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €11,496 | €9,427 | -€2,069 | -18.0% |
| Stocks and contracts in progress | 3 | €2,301 | €2,016 | -€285 | -12.4% |
| Stocks | 30/36 | €2,301 | €2,016 | -€285 | -12.4% |
| Amounts receivable within one year | 40/41 | €2,992 | - | -€2,992 | |
| Trade receivables | 40 | €2,992 | €0 | -€2,992 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,504 | €5,919 | +€415 | +7.5% |
| Deferred charges and accrued income | 490/1 | €699 | €1,492 | +€793 | +113% |
| Total equity and liabilities | 10/49 | €21,477 | €15,772 | -€5,705 | -26.6% |
| Equity | 10/15 | -€13,391 | -€26,043 | -€12,652 | -94.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,551 | -€34,203 | -€12,652 | -58.7% |
| Amounts payable | 17/49 | €34,868 | €41,815 | +€6,947 | +19.9% |
| Amounts payable within one year | 42/48 | €34,868 | €41,815 | +€6,947 | +19.9% |
| Trade debts | 44 | €12,785 | €14,369 | +€1,584 | +12.4% |
| Suppliers | 440/4 | €12,785 | €14,369 | +€1,584 | +12.4% |
| Taxes, remuneration and social security | 45 | €16,100 | €20,490 | +€4,390 | +27.3% |
| Taxes | 450/3 | €10,327 | €14,547 | +€4,219 | +40.9% |
| Remuneration and social security | 454/9 | €5,773 | €5,943 | +€170 | +3.0% |
| Other amounts payable | 47/48 | €5,983 | €6,957 | +€974 | +16.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €148,566 | - | -€148,566 | |
| Goods, raw materials, services and sundry goods | 60/61 | €132,570 | - | -€132,570 | |
| Remuneration, social security and pensions | 62 | €38,490 | €35,296 | -€3,194 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,887 | €3,636 | -€1,250 | -25.6% |
| Other operating charges | 640/8 | €2,514 | €5,976 | +€3,462 | +138% |
| Gross operating margin | 9900 | €25,421 | €33,998 | +€8,577 | +33.7% |
| Operating profit (loss) | 9901 | -€20,469 | -€10,910 | +€9,559 | +46.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,483 | €1,749 | -€735 | -29.6% |
| Recurring financial charges | 65 | €2,483 | €1,749 | -€735 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,953 | -€12,652 | +€10,301 | +44.9% |
| Income taxes | 67/77 | €334 | - | -€334 | |
| Profit (loss) for the period | 9904 | -€23,287 | -€12,652 | +€10,634 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,287 | -€12,652 | +€10,634 | +45.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.