CHIETI: what changed
Two fiscal 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.
CHIETI
Largest movements
- Cash +€45,980
up €45,980 (+186.6%), from €24,640 to €70,619
mainly Net result for the year (+€98,772) and Depreciation (+€28,526)
- Tangible fixed assets -€39,037
down €39,037 (-6.1%), from €640,419 to €601,382
of which Land and buildings: -€26,273
- Receivables within one year +€23,300
up €23,300 (+76.7%), from €30,398 to €53,697
of which Trade receivables: +€24,205
- Profit (loss) carried forward +€98,772
up €98,772 (+97.9%), from -€100,932 to -€2,160
- Debts after one year -€94,375
down €94,375 (-21.8%), from €433,087 to €338,712
- Trade debts +€23,425
up €23,425 (+1276.2%), from €1,835 to €25,260
- Current portion of long-term debt +€18,946
up €18,946 (+40.3%), from €47,029 to €65,975
- Advances received -€8,685
down €8,685 (-97.3%), from €8,924 to €239
- Gross operating margin -€29,742
down €29,742 (-17.5%), from €169,904 to €140,161
- Depreciation -€19,547
down €19,547 (-40.7%), from €48,073 to €28,526
- Financial charges -€11,173
down €11,173 (-48.3%), from €23,146 to €11,973
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,263 | €727,764 | +€29,501 | +4.2% |
| Fixed assets | 21/28 | €640,719 | €601,382 | -€39,337 | -6.1% |
| Tangible fixed assets | 22/27 | €640,419 | €601,382 | -€39,037 | -6.1% |
| Land and buildings | 22 | €616,054 | €589,781 | -€26,273 | -4.3% |
| Plant, machinery and equipment | 23 | €2,751 | €6,210 | +€3,460 | +125.8% |
| Furniture and vehicles | 24 | €21,614 | €5,390 | -€16,224 | -75.1% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €57,545 | €126,382 | +€68,838 | +119.6% |
| Stocks and contracts in progress | 3 | €253 | €177 | -€76 | -30.0% |
| Stocks | 30/36 | €253 | €177 | -€76 | -30.0% |
| Amounts receivable within one year | 40/41 | €30,398 | €53,697 | +€23,300 | +76.7% |
| Trade receivables | 40 | €10,972 | €35,177 | +€24,205 | +220.6% |
| Other amounts receivable | 41 | €19,425 | €18,520 | -€905 | -4.7% |
| Cash at bank and in hand | 54/58 | €24,640 | €70,619 | +€45,980 | +186.6% |
| Deferred charges and accrued income | 490/1 | €2,254 | €1,888 | -€366 | -16.2% |
| Total equity and liabilities | 10/49 | €698,263 | €727,764 | +€29,501 | +4.2% |
| Equity | 10/15 | €198,373 | €291,356 | +€92,983 | +46.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,932 | -€2,160 | +€98,772 | +97.9% |
| Investment grants | 15 | €99,305 | €93,516 | -€5,789 | -5.8% |
| Amounts payable | 17/49 | €499,890 | €436,408 | -€63,482 | -12.7% |
| Amounts payable after more than one year | 17 | €433,087 | €338,712 | -€94,375 | -21.8% |
| Financial debts | 170/4 | €433,087 | €338,712 | -€94,375 | -21.8% |
| Amounts payable within one year | 42/48 | €62,059 | €97,380 | +€35,322 | +56.9% |
| Current portion of amounts payable after more than one year | 42 | €47,029 | €65,975 | +€18,946 | +40.3% |
| Trade debts | 44 | €1,835 | €25,260 | +€23,425 | +1276.2% |
| Suppliers | 440/4 | €1,835 | €25,260 | +€23,425 | +1276.2% |
| Advances received on contracts in progress | 46 | €8,924 | €239 | -€8,685 | -97.3% |
| Taxes, remuneration and social security | 45 | €3,670 | €5,506 | +€1,836 | +50.0% |
| Taxes | 450/3 | €3,670 | €5,506 | +€1,836 | +50.0% |
| Other amounts payable | 47/48 | €600 | €400 | -€200 | -33.3% |
| Accrued charges and deferred income | 492/3 | €4,744 | €316 | -€4,429 | -93.3% |
| Non-recurring operating income | 76A | €88,102 | €17,882 | -€70,220 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,073 | €28,526 | -€19,547 | -40.7% |
| Other operating charges | 640/8 | €9,528 | €9,514 | -€14 | -0.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €169,904 | €140,161 | -€29,742 | -17.5% |
| Operating profit (loss) | 9901 | €112,303 | €102,121 | -€10,182 | -9.1% |
| Financial income | 75/76B | €7,278 | €8,731 | +€1,453 | +20.0% |
| Recurring financial income | 75 | €7,278 | €8,731 | +€1,453 | +20.0% |
| Financial charges | 65/66B | €23,146 | €11,973 | -€11,173 | -48.3% |
| Recurring financial charges | 65 | €23,146 | €11,973 | -€11,173 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €96,435 | €98,879 | +€2,444 | +2.5% |
| Income taxes | 67/77 | €255 | €107 | -€148 | -58.1% |
| Profit (loss) for the period | 9904 | €96,180 | €98,772 | +€2,592 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,180 | €98,772 | +€2,592 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.