COSTA D'AMALFI: what changed
COSTA D'AMALFI
Largest movements
- Intangible fixed assets -€18,500
down €18,500 (-50.0%), from €37,000 to €18,500
- Cash -€6,954
down €6,954 (-42.4%), from €16,417 to €9,463
mainly Net result for the year (-€9,439) and Current portion of long-term debt (-€7,473)
- Tangible fixed assets -€4,338
down €4,338 (-18.8%), from €23,037 to €18,699
of which Plant, machinery and equipment: -€6,382
- Receivables within one year +€3,787
up €3,787 (+37.7%), from €10,047 to €13,834
of which Trade receivables: +€2,202
- Stocks and contracts +€1,351
up €1,351 (+17.3%), from €7,822 to €9,173
- Profit (loss) carried forward -€9,439
down €9,439 (-80.3%), from €11,753 to €2,315
- Current portion of long-term debt -€7,473
down €7,473 (-51.3%), from €14,565 to €7,092
- Debts after one year -€7,092
down €7,092 (-79.1%), from €8,962 to €1,870
- Short-term financial debts +€4,525
new in 2025: €4,525
- Trade debts -€3,656
down €3,656 (-16.2%), from €22,602 to €18,946
- Gross operating margin -€15,878
down €15,878 (-16.0%), from €99,445 to €83,567
- Staff costs -€14,212
down €14,212 (-18.4%), from €77,288 to €63,075
- Financial charges +€1,476
up €1,476 (+52.8%), from €2,798 to €4,274
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,986 | €71,467 | -€25,519 | -26.3% |
| Fixed assets | 21/28 | €60,333 | €37,495 | -€22,838 | -37.9% |
| Intangible fixed assets | 21 | €37,000 | €18,500 | -€18,500 | -50.0% |
| Tangible fixed assets | 22/27 | €23,037 | €18,699 | -€4,338 | -18.8% |
| Plant, machinery and equipment | 23 | €21,937 | €15,555 | -€6,382 | -29.1% |
| Furniture and vehicles | 24 | €1,100 | €550 | -€550 | -50.0% |
| Other tangible fixed assets | 26 | - | €2,594 | +€2,594 | |
| Financial fixed assets | 28 | €296 | €296 | = | 0.0% |
| Current assets | 29/58 | €36,653 | €33,972 | -€2,681 | -7.3% |
| Stocks and contracts in progress | 3 | €7,822 | €9,173 | +€1,351 | +17.3% |
| Stocks | 30/36 | €7,822 | €9,173 | +€1,351 | +17.3% |
| Amounts receivable within one year | 40/41 | €10,047 | €13,834 | +€3,787 | +37.7% |
| Trade receivables | 40 | €1,017 | €3,219 | +€2,202 | +216% |
| Other amounts receivable | 41 | €9,030 | €10,614 | +€1,584 | +17.5% |
| Cash at bank and in hand | 54/58 | €16,417 | €9,463 | -€6,954 | -42.4% |
| Deferred charges and accrued income | 490/1 | €2,367 | €1,503 | -€864 | -36.5% |
| Total equity and liabilities | 10/49 | €96,986 | €71,467 | -€25,519 | -26.3% |
| Equity | 10/15 | €32,453 | €23,015 | -€9,439 | -29.1% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,753 | €2,315 | -€9,439 | -80.3% |
| Amounts payable | 17/49 | €64,532 | €48,453 | -€16,080 | -24.9% |
| Amounts payable after more than one year | 17 | €8,962 | €1,870 | -€7,092 | -79.1% |
| Financial debts | 170/4 | €8,962 | €1,870 | -€7,092 | -79.1% |
| Amounts payable within one year | 42/48 | €55,570 | €46,583 | -€8,988 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €14,565 | €7,092 | -€7,473 | -51.3% |
| Financial debts | 43 | - | €4,525 | +€4,525 | |
| Credit institutions | 430/8 | - | €4,525 | +€4,525 | |
| Trade debts | 44 | €22,602 | €18,946 | -€3,656 | -16.2% |
| Suppliers | 440/4 | €22,602 | €18,946 | -€3,656 | -16.2% |
| Taxes, remuneration and social security | 45 | €18,403 | €16,019 | -€2,384 | -13.0% |
| Taxes | 450/3 | €3,324 | €3,673 | +€349 | +10.5% |
| Remuneration and social security | 454/9 | €15,079 | €12,346 | -€2,733 | -18.1% |
| Non-recurring operating income | 76A | - | €204 | +€204 | |
| Remuneration, social security and pensions | 62 | €77,288 | €63,075 | -€14,212 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,167 | €25,623 | +€456 | +1.8% |
| Other operating charges | 640/8 | €1,245 | €470 | -€775 | -62.3% |
| Gross operating margin | 9900 | €99,445 | €83,567 | -€15,878 | -16.0% |
| Operating profit (loss) | 9901 | -€4,255 | -€5,601 | -€1,347 | -31.6% |
| Financial income | 75/76B | €0 | €436 | +€436 | +726,350% |
| Recurring financial income | 75 | €0 | €436 | +€436 | +726,350% |
| Financial charges | 65/66B | €2,798 | €4,274 | +€1,476 | +52.8% |
| Recurring financial charges | 65 | €2,798 | €4,274 | +€1,476 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,052 | -€9,439 | -€2,387 | -33.8% |
| Income taxes | 67/77 | -€300 | - | +€300 | |
| Profit (loss) for the period | 9904 | -€6,752 | -€9,439 | -€2,686 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,752 | -€9,439 | -€2,686 | -39.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.