DONNA - DITCHINI: 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.
DONNA - DITCHINI
Largest movements
- Receivables within one year -€61,642
down €61,642 (-74.5%), from €82,695 to €21,054
of which Trade receivables: -€61,554
- Cash +€55,332
up €55,332 (+366%), from €15,121 to €70,453
mainly Receivables within one year (+€61,642) and Depreciation (+€3,578)
- Tangible fixed assets -€3,578
down €3,578 (-38.2%), from €9,371 to €5,794
of which Plant, machinery and equipment: -€2,430
- Profit (loss) carried forward -€10,676
down €10,676 (-19.7%), from -€54,232 to -€64,908
- Gross operating margin -€52,123
down €52,123, from €46,083 to -€6,040
- Write-downs -€6,350
no longer reported in 2025 (was €6,350)
- Depreciation -€1,369
down €1,369 (-27.7%), from €4,947 to €3,578
- Other operating charges -€1,110
down €1,110 (-55.1%), from €2,013 to €903
- Taxes -€706
down €706 (-96.6%), from €730 to €25
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,990 | €97,456 | -€10,534 | -9.8% |
| Fixed assets | 21/28 | €9,527 | €5,950 | -€3,578 | -37.6% |
| Tangible fixed assets | 22/27 | €9,371 | €5,794 | -€3,578 | -38.2% |
| Plant, machinery and equipment | 23 | €6,898 | €4,468 | -€2,430 | -35.2% |
| Furniture and vehicles | 24 | €302 | €7 | -€295 | -97.6% |
| Other tangible fixed assets | 26 | €2,171 | €1,318 | -€853 | -39.3% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €98,463 | €91,507 | -€6,956 | -7.1% |
| Amounts receivable within one year | 40/41 | €82,695 | €21,054 | -€61,642 | -74.5% |
| Trade receivables | 40 | €68,085 | €6,531 | -€61,554 | -90.4% |
| Other amounts receivable | 41 | €14,610 | €14,522 | -€88 | -0.6% |
| Cash at bank and in hand | 54/58 | €15,121 | €70,453 | +€55,332 | +366% |
| Deferred charges and accrued income | 490/1 | €647 | - | -€647 | |
| Total equity and liabilities | 10/49 | €107,990 | €97,456 | -€10,534 | -9.8% |
| Equity | 10/15 | €107,105 | €96,429 | -€10,676 | -10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €141,337 | €141,337 | = | 0.0% |
| Distributable reserves | 133 | €141,337 | €141,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,232 | -€64,908 | -€10,676 | -19.7% |
| Amounts payable | 17/49 | €885 | €1,027 | +€142 | +16.0% |
| Amounts payable within one year | 42/48 | €885 | €1,027 | +€142 | +16.0% |
| Trade debts | 44 | €155 | €516 | +€361 | +233% |
| Suppliers | 440/4 | €155 | €516 | +€361 | +233% |
| Taxes, remuneration and social security | 45 | €730 | €511 | -€219 | -30.1% |
| Taxes | 450/3 | €730 | €511 | -€219 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,947 | €3,578 | -€1,369 | -27.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,350 | - | -€6,350 | |
| Other operating charges | 640/8 | €2,013 | €903 | -€1,110 | -55.1% |
| Gross operating margin | 9900 | €46,083 | -€6,040 | -€52,123 | |
| Operating profit (loss) | 9901 | €32,774 | -€10,520 | -€43,295 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €32,657 | -€10,651 | -€43,308 | |
| Income taxes | 67/77 | €730 | €25 | -€706 | -96.6% |
| Profit (loss) for the period | 9904 | €31,927 | -€10,676 | -€42,603 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,927 | -€10,676 | -€42,603 |
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 25 October 2026 via checked.be.