FIUMEFREDDO: 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.
FIUMEFREDDO
Largest movements
- Tangible fixed assets +€5,464
up €5,464 (+35.3%), from €15,464 to €20,928
of which Assets under construction and advance payments: +€4,023
- Receivables within one year +€2,534
up €2,534 (+41.0%), from €6,185 to €8,719
of which Trade receivables: +€1,974
- Cash -€1,207
down €1,207 (-5.8%), from €20,908 to €19,701
mainly Investment in fixed assets (net) (-€6,317) and Receivables within one year (-€2,534)
- Stocks and contracts +€721
up €721 (+7.5%), from €9,651 to €10,372
- Current portion of long-term debt +€2,515
new in 2025: €2,515
- Other debts +€2,354
up €2,354 (+22.2%), from €10,606 to €12,960
- Profit (loss) carried forward +€1,658
up €1,658 (+17.2%), from €9,634 to €11,292
- Debts after one year +€858
new in 2025: €858
- Gross operating margin -€5,019
down €5,019 (-50.7%), from €9,899 to €4,880
- Depreciation -€2,773
down €2,773 (-76.5%), from €3,626 to €853
- Financial charges +€244
up €244 (+26.3%), from €926 to €1,169
- Other operating charges -€179
down €179 (-28.5%), from €630 to €451
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.
Cash bridge derived
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 | €52,426 | €59,774 | +€7,348 | +14.0% |
| Fixed assets | 21/28 | €15,464 | €20,928 | +€5,464 | +35.3% |
| Tangible fixed assets | 22/27 | €15,464 | €20,928 | +€5,464 | +35.3% |
| Plant, machinery and equipment | 23 | €756 | €504 | -€252 | -33.3% |
| Furniture and vehicles | 24 | €317 | €2,010 | +€1,693 | +533.3% |
| Assets under construction and advance payments | 27 | €14,391 | €18,415 | +€4,023 | +28.0% |
| Current assets | 29/58 | €36,962 | €38,845 | +€1,884 | +5.1% |
| Stocks and contracts in progress | 3 | €9,651 | €10,372 | +€721 | +7.5% |
| Stocks | 30/36 | €9,651 | €10,372 | +€721 | +7.5% |
| Amounts receivable within one year | 40/41 | €6,185 | €8,719 | +€2,534 | +41.0% |
| Trade receivables | 40 | €4,643 | €6,618 | +€1,974 | +42.5% |
| Other amounts receivable | 41 | €1,542 | €2,102 | +€560 | +36.3% |
| Cash at bank and in hand | 54/58 | €20,908 | €19,701 | -€1,207 | -5.8% |
| Deferred charges and accrued income | 490/1 | €217 | €53 | -€164 | -75.7% |
| Total equity and liabilities | 10/49 | €52,426 | €59,774 | +€7,348 | +14.0% |
| Equity | 10/15 | €30,094 | €31,752 | +€1,658 | +5.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,634 | €11,292 | +€1,658 | +17.2% |
| Amounts payable | 17/49 | €22,332 | €28,021 | +€5,689 | +25.5% |
| Amounts payable after more than one year | 17 | - | €858 | +€858 | |
| Financial debts | 170/4 | - | €858 | +€858 | |
| Amounts payable within one year | 42/48 | €22,332 | €27,163 | +€4,831 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,515 | +€2,515 | |
| Trade debts | 44 | €9,490 | €9,577 | +€87 | +0.9% |
| Suppliers | 440/4 | €9,490 | €9,577 | +€87 | +0.9% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,236 | €1,111 | -€125 | -10.1% |
| Taxes | 450/3 | €1,236 | €1,111 | -€125 | -10.1% |
| Other amounts payable | 47/48 | €10,606 | €12,960 | +€2,354 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,626 | €853 | -€2,773 | -76.5% |
| Other operating charges | 640/8 | €630 | €451 | -€179 | -28.5% |
| Gross operating margin | 9900 | €9,899 | €4,880 | -€5,019 | -50.7% |
| Operating profit (loss) | 9901 | €5,643 | €3,577 | -€2,067 | -36.6% |
| Financial income | 75/76B | €3 | €84 | +€81 | +2337.7% |
| Recurring financial income | 75 | €3 | €84 | +€81 | +2337.7% |
| Financial charges | 65/66B | €926 | €1,169 | +€244 | +26.3% |
| Recurring financial charges | 65 | €926 | €1,169 | +€244 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €4,721 | €2,491 | -€2,230 | -47.2% |
| Profit (loss) for the period | 9904 | €4,721 | €2,491 | -€2,230 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,721 | €2,491 | -€2,230 | -47.2% |
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 12 October 2026 via checked.be.