BOLZANO: 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.
BOLZANO
Largest movements
- Cash -€14,962
down €14,962 (-71.4%), from €20,941 to €5,980
mainly Other debts (-€11,089) and Net result for the year (-€2,325)
- Receivables within one year -€342
no longer reported in 2025 (was €342)
- Stocks and contracts -€340
down €340 (-40.0%), from €851 to €510
- Other debts -€11,089
down €11,089 (-93.4%), from €11,876 to €788
- Profit (loss) carried forward -€2,325
down €2,325 (-13.3%), from -€17,527 to -€19,852
- Trade debts -€1,791
no longer reported in 2025 (was €1,791)
- Tax, wage and social debts -€440
no longer reported in 2025 (was €440)
- Gross operating margin -€918
down €918 (-75.2%), from -€1,221 to -€2,139
- Other operating charges +€117
new in 2025: €117
- Financial charges +€68
new in 2025: €68
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,134 | €6,490 | -€15,644 | -70.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €22,134 | €6,490 | -€15,644 | -70.7% |
| Stocks and contracts in progress | 3 | €851 | €510 | -€340 | -40.0% |
| Stocks | 30/36 | €851 | €510 | -€340 | -40.0% |
| Amounts receivable within one year | 40/41 | €342 | - | -€342 | |
| Other amounts receivable | 41 | €342 | - | -€342 | |
| Cash at bank and in hand | 54/58 | €20,941 | €5,980 | -€14,962 | -71.4% |
| Total equity and liabilities | 10/49 | €22,134 | €6,490 | -€15,644 | -70.7% |
| Equity | 10/15 | €8,027 | €5,702 | -€2,325 | -29.0% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €8,354 | €8,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,494 | €6,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,527 | -€19,852 | -€2,325 | -13.3% |
| Amounts payable | 17/49 | €14,107 | €788 | -€13,319 | -94.4% |
| Amounts payable within one year | 42/48 | €14,107 | €788 | -€13,319 | -94.4% |
| Trade debts | 44 | €1,791 | - | -€1,791 | |
| Suppliers | 440/4 | €1,791 | - | -€1,791 | |
| Taxes, remuneration and social security | 45 | €440 | - | -€440 | |
| Taxes | 450/3 | €440 | - | -€440 | |
| Other amounts payable | 47/48 | €11,876 | €788 | -€11,089 | -93.4% |
| Other operating charges | 640/8 | - | €117 | +€117 | |
| Gross operating margin | 9900 | -€1,221 | -€2,139 | -€918 | -75.2% |
| Operating profit (loss) | 9901 | -€1,221 | -€2,256 | -€1,035 | -84.8% |
| Financial charges | 65/66B | - | €68 | +€68 | |
| Recurring financial charges | 65 | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | -€1,221 | -€2,325 | -€1,104 | -90.4% |
| Profit (loss) for the period | 9904 | -€1,221 | -€2,325 | -€1,104 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,221 | -€2,325 | -€1,104 | -90.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.