AZZURRI GELATO: what changed
AZZURRI GELATO
Largest movements
- Tangible fixed assets -€42,815
down €42,815 (-89.0%), from €48,133 to €5,318
of which Land and buildings: -€48,133
- Cash +€20,928
up €20,928 (+424%), from €4,933 to €25,861
mainly Investment in fixed assets (net) (+€42,323) and Net result for the year (+€10,199)
- Receivables within one year +€3,884
up €3,884 (+1,719%), from €226 to €4,110
of which Trade receivables: +€3,007
- Formation expenses -€1,337
down €1,337 (-100%), from €1,337 to €0
- Other debts -€35,172
down €35,172 (-87.3%), from €40,288 to €5,116
- Profit (loss) carried forward +€10,199
up €10,199, from -€5,667 to €4,531
- Trade debts +€3,213
up €3,213, from €0 to €3,213
- Tax, wage and social debts +€2,788
new in 2025: €2,788
of which Taxes: +€2,788
- Turnover +€53,796
new in 2025: €53,796
- Purchases and services +€40,137
new in 2025: €40,137
- Gross operating margin +€20,526
up €20,526, from -€5,371 to €15,155
- Taxes +€2,788
new in 2025: €2,788
- Depreciation +€1,829
new in 2025: €1,829
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 | €54,628 | €35,648 | -€18,980 | -34.7% |
| Formation expenses | 20 | €1,337 | €0 | -€1,337 | -100% |
| Fixed assets | 21/28 | €48,133 | €5,318 | -€42,815 | -89.0% |
| Tangible fixed assets | 22/27 | €48,133 | €5,318 | -€42,815 | -89.0% |
| Land and buildings | 22 | €48,133 | €0 | -€48,133 | -100% |
| Plant, machinery and equipment | 23 | - | €2,002 | +€2,002 | |
| Furniture and vehicles | 24 | - | €3,316 | +€3,316 | |
| Current assets | 29/58 | €5,159 | €30,330 | +€25,171 | +488% |
| Amounts receivable within one year | 40/41 | €226 | €4,110 | +€3,884 | +1,719% |
| Trade receivables | 40 | - | €3,007 | +€3,007 | |
| Other amounts receivable | 41 | €226 | €1,102 | +€877 | +388% |
| Cash at bank and in hand | 54/58 | €4,933 | €25,861 | +€20,928 | +424% |
| Deferred charges and accrued income | 490/1 | - | €360 | +€360 | |
| Total equity and liabilities | 10/49 | €54,628 | €35,648 | -€18,980 | -34.7% |
| Equity | 10/15 | €14,333 | €24,531 | +€10,199 | +71.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,667 | €4,531 | +€10,199 | |
| Amounts payable | 17/49 | €40,296 | €11,117 | -€29,179 | -72.4% |
| Amounts payable within one year | 42/48 | €40,288 | €11,117 | -€29,172 | -72.4% |
| Trade debts | 44 | €0 | €3,213 | +€3,213 | |
| Suppliers | 440/4 | €0 | €3,213 | +€3,213 | |
| Taxes, remuneration and social security | 45 | - | €2,788 | +€2,788 | |
| Taxes | 450/3 | - | €2,788 | +€2,788 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €40,288 | €5,116 | -€35,172 | -87.3% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100% |
| Turnover | 70 | - | €53,796 | +€53,796 | |
| Non-recurring operating income | 76A | - | €1,384 | +€1,384 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,137 | +€40,137 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,829 | +€1,829 | |
| Other operating charges | 640/8 | €50 | €199 | +€149 | +298% |
| Non-recurring operating charges | 66A | - | €83 | +€83 | |
| Gross operating margin | 9900 | -€5,371 | €15,155 | +€20,526 | |
| Operating profit (loss) | 9901 | -€5,421 | €13,045 | +€18,466 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €246 | €58 | -€188 | -76.3% |
| Recurring financial charges | 65 | €246 | €58 | -€188 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,667 | €12,986 | +€18,654 | |
| Income taxes | 67/77 | - | €2,788 | +€2,788 | |
| Profit (loss) for the period | 9904 | -€5,667 | €10,199 | +€15,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,667 | €10,199 | +€15,866 |
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 2 November 2026 via checked.be.