CALABRIA: 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.
CALABRIA
Largest movements
- Receivables within one year -€12,824
down €12,824 (-37.3%), from €34,335 to €21,512
of which Trade receivables: -€12,241
- Tangible fixed assets -€7,789
down €7,789 (-33.6%), from €23,195 to €15,406
of which Plant, machinery and equipment: -€6,685
- Cash +€4,516
up €4,516 (+7.1%), from €63,772 to €68,288
mainly Receivables within one year (+€12,824) and Depreciation (+€8,826)
- Trade debts -€17,003
down €17,003 (-89.0%), from €19,096 to €2,092
- Tax, wage and social debts -€5,358
down €5,358 (-34.3%), from €15,632 to €10,274
of which Taxes: -€5,372
- Other debts +€4,934
up €4,934 (+26.1%), from €18,890 to €23,824
- Reserves +€3,829
up €3,829 (+11.8%), from €32,447 to €36,276
of which Distributable reserves: +€3,829
- Profit (loss) carried forward -€2,499
down €2,499 (-14.3%), from €17,487 to €14,988
- Gross operating margin -€10,538
down €10,538 (-37.7%), from €27,963 to €17,425
- Taxes -€3,128
down €3,128 (-56.3%), from €5,551 to €2,423
- Depreciation +€801
up €801 (+10.0%), from €8,025 to €8,826
- Staff costs +€367
up €367, from -€367 to €0
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 | €123,551 | €107,455 | -€16,096 | -13.0% |
| Fixed assets | 21/28 | €23,375 | €15,586 | -€7,789 | -33.3% |
| Tangible fixed assets | 22/27 | €23,195 | €15,406 | -€7,789 | -33.6% |
| Plant, machinery and equipment | 23 | €19,677 | €12,992 | -€6,685 | -34.0% |
| Furniture and vehicles | 24 | €1,574 | €975 | -€599 | -38.1% |
| Other tangible fixed assets | 26 | €1,945 | €1,440 | -€505 | -26.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €100,176 | €91,868 | -€8,307 | -8.3% |
| Stocks and contracts in progress | 3 | €1,960 | €1,960 | = | 0.0% |
| Stocks | 30/36 | €1,960 | €1,960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,335 | €21,512 | -€12,824 | -37.3% |
| Trade receivables | 40 | €29,449 | €17,208 | -€12,241 | -41.6% |
| Other amounts receivable | 41 | €4,887 | €4,303 | -€583 | -11.9% |
| Cash at bank and in hand | 54/58 | €63,772 | €68,288 | +€4,516 | +7.1% |
| Deferred charges and accrued income | 490/1 | €108 | €108 | = | 0.0% |
| Total equity and liabilities | 10/49 | €123,551 | €107,455 | -€16,096 | -13.0% |
| Equity | 10/15 | €69,933 | €71,264 | +€1,330 | +1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,447 | €36,276 | +€3,829 | +11.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,447 | €36,276 | +€3,829 | +11.8% |
| Profit (loss) carried forward | 14 | €17,487 | €14,988 | -€2,499 | -14.3% |
| Amounts payable | 17/49 | €53,618 | €36,191 | -€17,427 | -32.5% |
| Amounts payable within one year | 42/48 | €53,618 | €36,191 | -€17,427 | -32.5% |
| Trade debts | 44 | €19,096 | €2,092 | -€17,003 | -89.0% |
| Suppliers | 440/4 | €19,096 | €2,092 | -€17,003 | -89.0% |
| Taxes, remuneration and social security | 45 | €15,632 | €10,274 | -€5,358 | -34.3% |
| Taxes | 450/3 | €12,329 | €6,958 | -€5,372 | -43.6% |
| Remuneration and social security | 454/9 | €3,302 | €3,317 | +€14 | +0.4% |
| Other amounts payable | 47/48 | €18,890 | €23,824 | +€4,934 | +26.1% |
| Remuneration, social security and pensions | 62 | -€367 | €0 | +€367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,025 | €8,826 | +€801 | +10.0% |
| Other operating charges | 640/8 | €2,149 | €2,093 | -€56 | -2.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,963 | €17,425 | -€10,538 | -37.7% |
| Operating profit (loss) | 9901 | €18,157 | €6,507 | -€11,650 | -64.2% |
| Financial income | 75/76B | €21 | €15 | -€6 | -28.7% |
| Recurring financial income | 75 | €21 | €15 | -€6 | -28.7% |
| Financial charges | 65/66B | €270 | €269 | -€0 | 0.0% |
| Recurring financial charges | 65 | €270 | €269 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €17,908 | €6,252 | -€11,656 | -65.1% |
| Income taxes | 67/77 | €5,551 | €2,423 | -€3,128 | -56.3% |
| Profit (loss) for the period | 9904 | €12,357 | €3,829 | -€8,528 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,357 | €3,829 | -€8,528 | -69.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.