Forli: 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.
Forli
Largest movements
- Tangible fixed assets -€516,000
down €516,000 (-99.3%), from €519,852 to €3,852
of which Plant, machinery and equipment: -€516,000
- Receivables within one year +€118,193
up €118,193 (+84.4%), from €140,065 to €258,257
of which Trade receivables: +€99,595
- Cash +€13,690
up €13,690 (+136.9%), from €10,000 to €23,690
mainly Investment in fixed assets (net) (+€516,000) and Trade debts (+€129,190)
- Debts after one year -€314,286
no longer reported in 2025 (was €314,286)
- Profit (loss) carried forward -€135,295
down €135,295 (-3.7%), from -€3.6m to -€3.8m
- Trade debts +€129,190
up €129,190 (+68.6%), from €188,414 to €317,604
- Other debts -€80,064
down €80,064 (-2.2%), from €3.6m to €3.5m
- Tax, wage and social debts +€35,679
up €35,679 (+34.3%), from €104,102 to €139,780
- Gross operating margin -€75,628
down €75,628 (-70.6%), from €107,076 to €31,447
- Financial charges -€5,463
down €5,463 (-99.6%), from €5,483 to €20
- Other operating charges -€2,092
down €2,092 (-71.6%), from €2,921 to €829
- Taxes +€1,498
up €1,498 (+167.6%), from €894 to €2,391
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 | €735,267 | €351,150 | -€384,117 | -52.2% |
| Fixed assets | 21/28 | €519,852 | €3,852 | -€516,000 | -99.3% |
| Tangible fixed assets | 22/27 | €519,852 | €3,852 | -€516,000 | -99.3% |
| Plant, machinery and equipment | 23 | €517,285 | €1,285 | -€516,000 | -99.8% |
| Furniture and vehicles | 24 | €2,567 | €2,567 | = | 0.0% |
| Current assets | 29/58 | €215,415 | €347,298 | +€131,883 | +61.2% |
| Amounts receivable after more than one year | 29 | €65,351 | €65,351 | = | 0.0% |
| Trade receivables | 290 | €65,351 | €65,351 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,065 | €258,257 | +€118,193 | +84.4% |
| Trade receivables | 40 | €116 | €99,711 | +€99,595 | +86058.4% |
| Other amounts receivable | 41 | €139,949 | €158,546 | +€18,597 | +13.3% |
| Cash at bank and in hand | 54/58 | €10,000 | €23,690 | +€13,690 | +136.9% |
| Total equity and liabilities | 10/49 | €735,267 | €351,150 | -€384,117 | -52.2% |
| Equity | 10/15 | -€3,495,499 | -€3,630,793 | -€135,295 | -3.9% |
| Contributions | 10/11 | €142,547 | €142,547 | = | 0.0% |
| Reserves | 13 | €10,836 | €10,836 | = | 0.0% |
| Distributable reserves | 133 | €10,836 | €10,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,648,882 | -€3,784,176 | -€135,295 | -3.7% |
| Amounts payable | 17/49 | €4,230,766 | €3,981,943 | -€248,823 | -5.9% |
| Amounts payable after more than one year | 17 | €314,286 | - | -€314,286 | |
| Financial debts | 170/4 | €314,286 | - | -€314,286 | |
| Amounts payable within one year | 42/48 | €3,916,480 | €3,981,943 | +€65,463 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €19,342 | - | -€19,342 | |
| Trade debts | 44 | €188,414 | €317,604 | +€129,190 | +68.6% |
| Suppliers | 440/4 | €188,414 | €317,604 | +€129,190 | +68.6% |
| Taxes, remuneration and social security | 45 | €104,102 | €139,780 | +€35,679 | +34.3% |
| Taxes | 450/3 | €104,102 | €139,780 | +€35,679 | +34.3% |
| Other amounts payable | 47/48 | €3,604,622 | €3,524,558 | -€80,064 | -2.2% |
| Other operating charges | 640/8 | €2,921 | €829 | -€2,092 | -71.6% |
| Non-recurring operating charges | 66A | €20,212 | €163,502 | +€143,290 | +708.9% |
| Gross operating margin | 9900 | €107,076 | €31,447 | -€75,628 | -70.6% |
| Operating profit (loss) | 9901 | €83,942 | -€132,884 | -€216,826 | |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €5,483 | €20 | -€5,463 | -99.6% |
| Recurring financial charges | 65 | €5,483 | €20 | -€5,463 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €78,491 | -€132,904 | -€211,395 | |
| Income taxes | 67/77 | €894 | €2,391 | +€1,498 | +167.6% |
| Profit (loss) for the period | 9904 | €77,598 | -€135,295 | -€212,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,598 | -€135,295 | -€212,893 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.