CALABRISELLA: 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.
CALABRISELLA
Largest movements
- Tangible fixed assets -€5,525
down €5,525 (-12.9%), from €42,917 to €37,392
of which Plant, machinery and equipment: -€8,294
- Receivables within one year -€2,757
down €2,757 (-53.2%), from €5,186 to €2,429
of which Trade receivables: -€2,679
- Deferred charges and accrued income +€2,177
new in 2025: €2,177
- Cash +€1,180
up €1,180 (+33.9%), from €3,476 to €4,656
mainly Net result for the year (+€24,273) and Depreciation (+€10,481)
- Formation expenses -€657
down €657 (-44.2%), from €1,486 to €829
- Other debts -€26,190
down €26,190 (-91.4%), from €28,642 to €2,452
- Profit (loss) carried forward +€24,273
up €24,273, from -€14,829 to €9,444
- Trade debts -€2,542
down €2,542 (-8.3%), from €30,707 to €28,166
- Tax, wage and social debts -€1,281
down €1,281 (-21.0%), from €6,090 to €4,809
of which Taxes: -€843
- Gross operating margin +€61,011
up €61,011, from -€3,923 to €57,088
- Staff costs +€11,904
up €11,904 (+277%), from €4,296 to €16,200
- Depreciation +€5,736
up €5,736 (+121%), from €4,746 to €10,481
- Taxes +€2,355
new in 2025: €2,355
- Other operating charges +€1,825
up €1,825 (+216%), from €846 to €2,670
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 | €60,611 | €54,871 | -€5,739 | -9.5% |
| Formation expenses | 20 | €1,486 | €829 | -€657 | -44.2% |
| Fixed assets | 21/28 | €50,028 | €44,503 | -€5,525 | -11.0% |
| Tangible fixed assets | 22/27 | €42,917 | €37,392 | -€5,525 | -12.9% |
| Plant, machinery and equipment | 23 | €38,078 | €29,784 | -€8,294 | -21.8% |
| Furniture and vehicles | 24 | €4,839 | €7,608 | +€2,769 | +57.2% |
| Financial fixed assets | 28 | €7,111 | €7,111 | = | 0.0% |
| Current assets | 29/58 | €9,097 | €9,540 | +€443 | +4.9% |
| Stocks and contracts in progress | 3 | €435 | €277 | -€157 | -36.2% |
| Stocks | 30/36 | €435 | €277 | -€157 | -36.2% |
| Amounts receivable within one year | 40/41 | €5,186 | €2,429 | -€2,757 | -53.2% |
| Trade receivables | 40 | €4,986 | €2,307 | -€2,679 | -53.7% |
| Other amounts receivable | 41 | €200 | €122 | -€78 | -39.1% |
| Cash at bank and in hand | 54/58 | €3,476 | €4,656 | +€1,180 | +33.9% |
| Deferred charges and accrued income | 490/1 | - | €2,177 | +€2,177 | |
| Total equity and liabilities | 10/49 | €60,611 | €54,871 | -€5,739 | -9.5% |
| Equity | 10/15 | -€4,829 | €19,444 | +€24,273 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,829 | €9,444 | +€24,273 | |
| Amounts payable | 17/49 | €65,440 | €35,427 | -€30,012 | -45.9% |
| Amounts payable within one year | 42/48 | €65,440 | €35,427 | -€30,012 | -45.9% |
| Trade debts | 44 | €30,707 | €28,166 | -€2,542 | -8.3% |
| Suppliers | 440/4 | €30,707 | €28,166 | -€2,542 | -8.3% |
| Taxes, remuneration and social security | 45 | €6,090 | €4,809 | -€1,281 | -21.0% |
| Taxes | 450/3 | €5,276 | €4,434 | -€843 | -16.0% |
| Remuneration and social security | 454/9 | €814 | €375 | -€438 | -53.9% |
| Other amounts payable | 47/48 | €28,642 | €2,452 | -€26,190 | -91.4% |
| Remuneration, social security and pensions | 62 | €4,296 | €16,200 | +€11,904 | +277% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,746 | €10,481 | +€5,736 | +121% |
| Other operating charges | 640/8 | €846 | €2,670 | +€1,825 | +216% |
| Gross operating margin | 9900 | -€3,923 | €57,088 | +€61,011 | |
| Operating profit (loss) | 9901 | -€13,810 | €27,736 | +€41,546 | |
| Financial income | 75/76B | €6 | €154 | +€148 | +2,397% |
| Recurring financial income | 75 | €6 | €154 | +€148 | +2,397% |
| Financial charges | 65/66B | €1,025 | €1,262 | +€237 | +23.1% |
| Recurring financial charges | 65 | €1,025 | €1,262 | +€237 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,829 | €26,628 | +€41,457 | |
| Income taxes | 67/77 | - | €2,355 | +€2,355 | |
| Profit (loss) for the period | 9904 | -€14,829 | €24,273 | +€39,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,829 | €24,273 | +€39,102 |
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 18 October 2026 via checked.be.