I read the similar question here, but I cannot manage to adjust the spacing correctly.
Following the answers in the linked question, I wrote this:
\documentclass[a4paper]{article}
\usepackage{float}
\newcommand{\bmin}{\textbf{--}}
\newcommand{\D}{\Delta}
\begin{document}
\begin{table}[H]
\parbox{.45\linewidth}{%
\centering
\begin{tabular}{c l r}
& \textbf{Risultato operativo lordo (EBIT)} & \textbf{480}\\
\bmin{} & Oneri straordinari/finanziari & 80\\
\midrule
= & \textbf{Risultato ante imposte (RAI)} & \textbf{400}\\
\bmin{} & Imposte & 120\\
\midrule
= & \textbf{Utile netto} & \textbf{280}\\
\end{tabular}
}
\hfill
\parbox{.45\linewidth}{%
\centering
\begin{tabular}{c l r}
& \textbf{\D Patrimonio netto} & \textbf{100}\\
\bmin{} & Utile netto & 280\\
\\
\\
\midrule
= & \textbf{Flusso di cassa per azionisti} & \textbf{-180}\\
\end{tabular}
}
\end{table}
\end{document}
What I obtain is this:

As you can see they are misaligned: I'd like the rows to be completely aligned (above all the last midrule).
