Arte Licata e Agnello: what changed
Arte Licata e Agnello
Largest movements
- Receivables within one year +€28,695
up €28,695 (+47.7%), from €60,158 to €88,854
of which Other amounts receivable: +€23,855
- Cash +€11,712
up €11,712 (+533%), from €2,197 to €13,909
mainly Net result for the year (+€60,712) and Tax, wage and social debts (+€22,387)
- Tangible fixed assets -€5,687
down €5,687 (-14.9%), from €38,111 to €32,424
of which Leasing and similar rights: -€6,662
- Financial fixed assets +€2,000
up €2,000 (+606%), from €330 to €2,330
- Reserves +€60,712
up €60,712 (+166%), from €36,502 to €97,214
- Trade debts -€26,481
down €26,481 (-66.2%), from €40,015 to €13,533
- Tax, wage and social debts +€22,387
up €22,387 (+173%), from €12,906 to €35,294
of which Remuneration and social security: +€15,117
- Short-term financial debts -€10,021
down €10,021 (-100%), from €10,021 to €0
- Debts after one year -€8,225
down €8,225 (-57.8%), from €14,240 to €6,015
- Gross operating margin +€65,255
up €65,255 (+23.5%), from €277,683 to €342,938
- Staff costs +€36,559
up €36,559 (+20.1%), from €181,686 to €218,245
- Taxes +€19,947
up €19,947 (+417%), from €4,783 to €24,730
- Depreciation -€8,396
down €8,396 (-35.4%), from €23,751 to €15,355
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,036 | €197,781 | +€34,744 | +21.3% |
| Fixed assets | 21/28 | €38,441 | €34,754 | -€3,687 | -9.6% |
| Tangible fixed assets | 22/27 | €38,111 | €32,424 | -€5,687 | -14.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €15,913 | €11,355 | -€4,558 | -28.6% |
| Furniture and vehicles | 24 | €5,139 | €10,957 | +€5,818 | +113% |
| Leasing and similar rights | 25 | €15,376 | €8,714 | -€6,662 | -43.3% |
| Other tangible fixed assets | 26 | €1,682 | €1,398 | -€284 | -16.9% |
| Financial fixed assets | 28 | €330 | €2,330 | +€2,000 | +606% |
| Current assets | 29/58 | €124,596 | €163,027 | +€38,431 | +30.8% |
| Stocks and contracts in progress | 3 | €59,600 | €57,765 | -€1,835 | -3.1% |
| Stocks | 30/36 | €59,600 | €57,765 | -€1,835 | -3.1% |
| Amounts receivable within one year | 40/41 | €60,158 | €88,854 | +€28,695 | +47.7% |
| Trade receivables | 40 | €2,464 | €7,304 | +€4,841 | +196% |
| Other amounts receivable | 41 | €57,695 | €81,549 | +€23,855 | +41.3% |
| Cash at bank and in hand | 54/58 | €2,197 | €13,909 | +€11,712 | +533% |
| Deferred charges and accrued income | 490/1 | €2,640 | €2,499 | -€141 | -5.3% |
| Total equity and liabilities | 10/49 | €163,036 | €197,781 | +€34,744 | +21.3% |
| Equity | 10/15 | €74,002 | €134,714 | +€60,712 | +82.0% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €36,502 | €97,214 | +€60,712 | +166% |
| Distributable reserves | 133 | €36,502 | €97,214 | +€60,712 | +166% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €89,035 | €63,067 | -€25,968 | -29.2% |
| Amounts payable after more than one year | 17 | €14,240 | €6,015 | -€8,225 | -57.8% |
| Financial debts | 170/4 | €14,240 | €6,015 | -€8,225 | -57.8% |
| Amounts payable within one year | 42/48 | €74,795 | €57,052 | -€17,743 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €11,852 | €8,225 | -€3,627 | -30.6% |
| Financial debts | 43 | €10,021 | €0 | -€10,021 | -100% |
| Credit institutions | 430/8 | €10,021 | €0 | -€10,021 | -100% |
| Trade debts | 44 | €40,015 | €13,533 | -€26,481 | -66.2% |
| Suppliers | 440/4 | €40,015 | €13,533 | -€26,481 | -66.2% |
| Taxes, remuneration and social security | 45 | €12,906 | €35,294 | +€22,387 | +173% |
| Taxes | 450/3 | €11,203 | €18,474 | +€7,271 | +64.9% |
| Remuneration and social security | 454/9 | €1,703 | €16,820 | +€15,117 | +887% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Remuneration, social security and pensions | 62 | €181,686 | €218,245 | +€36,559 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,751 | €15,355 | -€8,396 | -35.4% |
| Other operating charges | 640/8 | €17,862 | €19,300 | +€1,439 | +8.1% |
| Non-recurring operating charges | 66A | - | €891 | +€891 | |
| Gross operating margin | 9900 | €277,683 | €342,938 | +€65,255 | +23.5% |
| Operating profit (loss) | 9901 | €54,384 | €89,147 | +€34,763 | +63.9% |
| Financial income | 75/76B | €177 | €55 | -€121 | -68.7% |
| Recurring financial income | 75 | €177 | €55 | -€121 | -68.7% |
| Financial charges | 65/66B | €4,238 | €3,761 | -€478 | -11.3% |
| Recurring financial charges | 65 | €4,238 | €3,761 | -€478 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €50,322 | €85,442 | +€35,119 | +69.8% |
| Income taxes | 67/77 | €4,783 | €24,730 | +€19,947 | +417% |
| Profit (loss) for the period | 9904 | €45,539 | €60,712 | +€15,173 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,539 | €60,712 | +€15,173 | +33.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.