IL VESPONE: 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.
IL VESPONE
Largest movements
- Receivables within one year +€16,513
up €16,513 (+840%), from €1,966 to €18,479
of which Trade receivables: +€18,479
- Cash +€5,153
up €5,153 (+116%), from €4,448 to €9,601
mainly Tax, wage and social debts (+€68,459) and Other debts (+€10,948)
- Stocks and contracts +€1,050
up €1,050 (+26.5%), from €3,969 to €5,019
- Tax, wage and social debts +€68,459
up €68,459 (+2,200%), from €3,112 to €71,571
of which Remuneration and social security: +€65,310
- Profit (loss) carried forward -€54,685
down €54,685 (-6,172%), from -€886 to -€55,571
- Other debts +€10,948
new in 2024: €10,948
- Trade debts -€2,903
no longer reported in 2024 (was €2,903)
- Advances received +€897
up €897 (+353%), from €254 to €1,151
- Gross operating margin -€40,074
down €40,074 (-6,017%), from -€666 to -€40,740
- Staff costs +€12,785
new in 2024: €12,785
- Financial charges +€553
up €553 (+251%), from €220 to €773
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 | €10,383 | €33,099 | +€22,716 | +219% |
| Current assets | 29/58 | €10,383 | €33,099 | +€22,716 | +219% |
| Stocks and contracts in progress | 3 | €3,969 | €5,019 | +€1,050 | +26.5% |
| Stocks | 30/36 | €3,969 | €5,019 | +€1,050 | +26.5% |
| Amounts receivable within one year | 40/41 | €1,966 | €18,479 | +€16,513 | +840% |
| Trade receivables | 40 | - | €18,479 | +€18,479 | |
| Other amounts receivable | 41 | €1,966 | - | -€1,966 | |
| Cash at bank and in hand | 54/58 | €4,448 | €9,601 | +€5,153 | +116% |
| Total equity and liabilities | 10/49 | €10,383 | €33,099 | +€22,716 | +219% |
| Equity | 10/15 | €4,114 | -€50,571 | -€54,685 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€886 | -€55,571 | -€54,685 | -6,172% |
| Amounts payable | 17/49 | €6,269 | €83,670 | +€77,401 | +1,235% |
| Amounts payable within one year | 42/48 | €6,269 | €83,670 | +€77,401 | +1,235% |
| Trade debts | 44 | €2,903 | - | -€2,903 | |
| Suppliers | 440/4 | €2,903 | - | -€2,903 | |
| Advances received on contracts in progress | 46 | €254 | €1,151 | +€897 | +353% |
| Taxes, remuneration and social security | 45 | €3,112 | €71,571 | +€68,459 | +2,200% |
| Taxes | 450/3 | €3,112 | €6,261 | +€3,149 | +101% |
| Remuneration and social security | 454/9 | - | €65,310 | +€65,310 | |
| Other amounts payable | 47/48 | - | €10,948 | +€10,948 | |
| Remuneration, social security and pensions | 62 | - | €12,785 | +€12,785 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€666 | -€40,740 | -€40,074 | -6,017% |
| Operating profit (loss) | 9901 | -€666 | -€53,912 | -€53,246 | -7,995% |
| Financial charges | 65/66B | €220 | €773 | +€553 | +251% |
| Recurring financial charges | 65 | €220 | €773 | +€553 | +251% |
| Profit (loss) for the period before taxes | 9903 | -€886 | -€54,685 | -€53,799 | -6,072% |
| Profit (loss) for the period | 9904 | -€886 | -€54,685 | -€53,799 | -6,072% |
| Profit (loss) for the period to be appropriated | 9905 | -€886 | -€54,685 | -€53,799 | -6,072% |
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 18 October 2026 via checked.be.