DONNA FIORE: 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.
DONNA FIORE
Largest movements
- Tangible fixed assets +€72,280
up €72,280 (+92.2%), from €78,371 to €150,651
of which Furniture and vehicles: +€39,041
- Receivables within one year +€8,341
up €8,341 (+8.8%), from €95,274 to €103,616
of which Other amounts receivable: +€4,414
- Cash -€5,005
down €5,005 (-57.2%), from €8,747 to €3,741
mainly Investment in fixed assets (net) (-€103,988) and Tax, wage and social debts (-€15,195)
- Reserves +€30,000
up €30,000 (+44.8%), from €67,000 to €97,000
- Trade debts +€21,137
up €21,137 (+266.4%), from €7,936 to €29,073
- Debts after one year +€20,848
up €20,848 (+41.3%), from €50,540 to €71,388
- Tax, wage and social debts -€15,195
down €15,195 (-83.5%), from €18,195 to €3,000
- Current portion of long-term debt +€14,939
up €14,939 (+120.3%), from €12,419 to €27,359
- Depreciation +€25,489
up €25,489 (+409.9%), from €6,218 to €31,708
- Gross operating margin +€18,973
up €18,973 (+26.0%), from €73,028 to €92,002
- Financial charges +€9,541
up €9,541 (+2299.5%), from €415 to €9,956
of which Non-recurring financial charges: +€6,459
- Other operating charges -€5,630
down €5,630 (-91.2%), from €6,174 to €544
- Taxes -€1,851
down €1,851 (-10.4%), from €17,757 to €15,906
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 | €182,392 | €258,009 | +€75,617 | +41.5% |
| Fixed assets | 21/28 | €78,371 | €150,651 | +€72,280 | +92.2% |
| Tangible fixed assets | 22/27 | €78,371 | €150,651 | +€72,280 | +92.2% |
| Plant, machinery and equipment | 23 | €12,243 | €45,483 | +€33,240 | +271.5% |
| Furniture and vehicles | 24 | €66,128 | €105,169 | +€39,041 | +59.0% |
| Current assets | 29/58 | €104,021 | €107,357 | +€3,336 | +3.2% |
| Amounts receivable within one year | 40/41 | €95,274 | €103,616 | +€8,341 | +8.8% |
| Trade receivables | 40 | €35,486 | €39,413 | +€3,927 | +11.1% |
| Other amounts receivable | 41 | €59,788 | €64,202 | +€4,414 | +7.4% |
| Cash at bank and in hand | 54/58 | €8,747 | €3,741 | -€5,005 | -57.2% |
| Total equity and liabilities | 10/49 | €182,392 | €258,009 | +€75,617 | +41.5% |
| Equity | 10/15 | €93,301 | €127,189 | +€33,888 | +36.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €67,000 | €97,000 | +€30,000 | +44.8% |
| Distributable reserves | 133 | €67,000 | €97,000 | +€30,000 | +44.8% |
| Profit (loss) carried forward | 14 | €16,301 | €20,189 | +€3,888 | +23.8% |
| Amounts payable | 17/49 | €89,090 | €130,820 | +€41,729 | +46.8% |
| Amounts payable after more than one year | 17 | €50,540 | €71,388 | +€20,848 | +41.3% |
| Financial debts | 170/4 | €50,540 | €71,388 | +€20,848 | +41.3% |
| Amounts payable within one year | 42/48 | €38,550 | €59,431 | +€20,881 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €12,419 | €27,359 | +€14,939 | +120.3% |
| Trade debts | 44 | €7,936 | €29,073 | +€21,137 | +266.4% |
| Suppliers | 440/4 | €7,936 | €29,073 | +€21,137 | +266.4% |
| Taxes, remuneration and social security | 45 | €18,195 | €3,000 | -€15,195 | -83.5% |
| Taxes | 450/3 | €18,195 | €3,000 | -€15,195 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €31,708 | +€25,489 | +409.9% |
| Other operating charges | 640/8 | €6,174 | €544 | -€5,630 | -91.2% |
| Gross operating margin | 9900 | €73,028 | €92,002 | +€18,973 | +26.0% |
| Operating profit (loss) | 9901 | €60,636 | €59,750 | -€886 | -1.5% |
| Financial charges | 65/66B | €415 | €9,956 | +€9,541 | +2299.5% |
| Recurring financial charges | 65 | €415 | €3,497 | +€3,082 | +742.9% |
| Non-recurring financial charges | 66B | - | €6,459 | +€6,459 | |
| Profit (loss) for the period before taxes | 9903 | €60,221 | €49,794 | -€10,427 | -17.3% |
| Income taxes | 67/77 | €17,757 | €15,906 | -€1,851 | -10.4% |
| Profit (loss) for the period | 9904 | €42,464 | €33,888 | -€8,576 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,464 | €33,888 | -€8,576 | -20.2% |
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 2 October 2026 via checked.be.