CONCA SPECHIULLA: 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.
CONCA SPECHIULLA
Largest movements
- Tangible fixed assets -€29,805
down €29,805 (-14.4%), from €207,127 to €177,322
of which Furniture and vehicles: -€18,963
- Cash -€12,770
down €12,770 (-38.7%), from €32,969 to €20,199
mainly Debts after one year (-€33,069) and Contributions, distributions and other (-€15,000)
- Debts after one year -€33,069
down €33,069 (-31.2%), from €106,052 to €72,983
- Tax, wage and social debts -€4,557
down €4,557 (-14.3%), from €31,768 to €27,211
of which Taxes: -€2,366
- Current portion of long-term debt -€3,716
down €3,716 (-10.1%), from €36,785 to €33,069
- Staff costs -€4,627
down €4,627 (-5.1%), from €90,823 to €86,196
- Gross operating margin -€4,083
down €4,083 (-2.6%), from €158,194 to €154,110
- Depreciation -€2,712
down €2,712 (-8.3%), from €32,517 to €29,805
- Taxes -€2,630
down €2,630 (-22.2%), from €11,856 to €9,227
- Financial charges +€2,340
up €2,340 (+31.8%), from €7,354 to €9,694
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 | €305,096 | €265,546 | -€39,550 | -13.0% |
| Fixed assets | 21/28 | €210,124 | €180,319 | -€29,805 | -14.2% |
| Tangible fixed assets | 22/27 | €207,127 | €177,322 | -€29,805 | -14.4% |
| Land and buildings | 22 | €154,739 | €145,220 | -€9,519 | -6.2% |
| Plant, machinery and equipment | 23 | €5,785 | €4,462 | -€1,323 | -22.9% |
| Furniture and vehicles | 24 | €46,603 | €27,640 | -€18,963 | -40.7% |
| Financial fixed assets | 28 | €2,997 | €2,997 | = | 0.0% |
| Current assets | 29/58 | €94,972 | €85,228 | -€9,745 | -10.3% |
| Stocks and contracts in progress | 3 | €4,236 | €3,352 | -€884 | -20.9% |
| Stocks | 30/36 | €4,236 | €3,352 | -€884 | -20.9% |
| Amounts receivable within one year | 40/41 | €56,397 | €59,324 | +€2,926 | +5.2% |
| Trade receivables | 40 | €18,227 | €18,975 | +€748 | +4.1% |
| Other amounts receivable | 41 | €38,170 | €40,349 | +€2,179 | +5.7% |
| Cash at bank and in hand | 54/58 | €32,969 | €20,199 | -€12,770 | -38.7% |
| Deferred charges and accrued income | 490/1 | €1,370 | €2,353 | +€983 | +71.7% |
| Total equity and liabilities | 10/49 | €305,096 | €265,546 | -€39,550 | -13.0% |
| Equity | 10/15 | €82,948 | €82,268 | -€679 | -0.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,748 | €14,068 | -€679 | -4.6% |
| Amounts payable | 17/49 | €222,149 | €183,278 | -€38,870 | -17.5% |
| Amounts payable after more than one year | 17 | €106,052 | €72,983 | -€33,069 | -31.2% |
| Financial debts | 170/4 | €106,052 | €72,983 | -€33,069 | -31.2% |
| Amounts payable within one year | 42/48 | €113,838 | €108,036 | -€5,802 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €36,785 | €33,069 | -€3,716 | -10.1% |
| Trade debts | 44 | €41,495 | €44,156 | +€2,661 | +6.4% |
| Suppliers | 440/4 | €41,495 | €44,156 | +€2,661 | +6.4% |
| Advances received on contracts in progress | 46 | €190 | - | -€190 | |
| Taxes, remuneration and social security | 45 | €31,768 | €27,211 | -€4,557 | -14.3% |
| Taxes | 450/3 | €24,077 | €21,712 | -€2,366 | -9.8% |
| Remuneration and social security | 454/9 | €7,691 | €5,499 | -€2,192 | -28.5% |
| Other amounts payable | 47/48 | €3,600 | €3,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,259 | €2,259 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €90,823 | €86,196 | -€4,627 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,517 | €29,805 | -€2,712 | -8.3% |
| Other operating charges | 640/8 | €3,785 | €4,897 | +€1,113 | +29.4% |
| Gross operating margin | 9900 | €158,194 | €154,110 | -€4,083 | -2.6% |
| Operating profit (loss) | 9901 | €31,069 | €33,212 | +€2,144 | +6.9% |
| Financial income | 75/76B | €147 | €29 | -€118 | -80.5% |
| Recurring financial income | 75 | €147 | €29 | -€118 | -80.5% |
| Financial charges | 65/66B | €7,354 | €9,694 | +€2,340 | +31.8% |
| Recurring financial charges | 65 | €7,354 | €9,694 | +€2,340 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €23,862 | €23,547 | -€314 | -1.3% |
| Income taxes | 67/77 | €11,856 | €9,227 | -€2,630 | -22.2% |
| Profit (loss) for the period | 9904 | €12,005 | €14,321 | +€2,315 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,005 | €14,321 | +€2,315 | +19.3% |
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 13 October 2026 via checked.be.