FRATELLI SIRACUSA: 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.
FRATELLI SIRACUSA
Largest movements
- Cash +€94,065
up €94,065 (+434%), from €21,661 to €115,726
mainly Net result for the year (+€52,336) and Tax, wage and social debts (+€33,904)
- Tangible fixed assets -€16,113
down €16,113 (-11.1%), from €145,211 to €129,098
of which Furniture and vehicles: -€13,925
- Receivables within one year -€6,609
down €6,609 (-31.1%), from €21,281 to €14,673
of which Trade receivables: -€5,056
- Reserves +€52,336
up €52,336 (+1,092%), from €4,794 to €57,130
- Tax, wage and social debts +€33,904
up €33,904 (+5,601%), from €605 to €34,509
of which Taxes: +€30,043
- Debts after one year -€10,696
down €10,696 (-10.5%), from €102,304 to €91,609
- Trade debts -€3,666
down €3,666 (-18.7%), from €19,567 to €15,901
- Gross operating margin +€86,500
up €86,500 (+587%), from €14,730 to €101,230
- Taxes +€24,536
up €24,536 (+5,118%), from €479 to €25,015
- Depreciation +€13,175
up €13,175 (+306%), from €4,302 to €17,477
- Financial charges +€1,194
up €1,194 (+25.0%), from €4,785 to €5,979
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 | €209,256 | €282,903 | +€73,647 | +35.2% |
| Formation expenses | 20 | €1,323 | €1,044 | -€279 | -21.1% |
| Fixed assets | 21/28 | €145,211 | €129,098 | -€16,113 | -11.1% |
| Tangible fixed assets | 22/27 | €145,211 | €129,098 | -€16,113 | -11.1% |
| Plant, machinery and equipment | 23 | €12,305 | €10,117 | -€2,188 | -17.8% |
| Furniture and vehicles | 24 | €132,906 | €118,981 | -€13,925 | -10.5% |
| Current assets | 29/58 | €62,722 | €152,761 | +€90,039 | +144% |
| Stocks and contracts in progress | 3 | €17,950 | €20,310 | +€2,360 | +13.2% |
| Stocks | 30/36 | €17,950 | €20,310 | +€2,360 | +13.2% |
| Amounts receivable within one year | 40/41 | €21,281 | €14,673 | -€6,609 | -31.1% |
| Trade receivables | 40 | €18,322 | €13,267 | -€5,056 | -27.6% |
| Other amounts receivable | 41 | €2,959 | €1,406 | -€1,553 | -52.5% |
| Cash at bank and in hand | 54/58 | €21,661 | €115,726 | +€94,065 | +434% |
| Deferred charges and accrued income | 490/1 | €1,830 | €2,052 | +€222 | +12.1% |
| Total equity and liabilities | 10/49 | €209,256 | €282,903 | +€73,647 | +35.2% |
| Equity | 10/15 | €14,794 | €67,130 | +€52,336 | +354% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,794 | €57,130 | +€52,336 | +1,092% |
| Distributable reserves | 133 | €4,794 | €57,130 | +€52,336 | +1,092% |
| Amounts payable | 17/49 | €194,462 | €215,773 | +€21,311 | +11.0% |
| Amounts payable after more than one year | 17 | €102,304 | €91,609 | -€10,696 | -10.5% |
| Financial debts | 170/4 | €102,304 | €91,609 | -€10,696 | -10.5% |
| Amounts payable within one year | 42/48 | €92,157 | €123,838 | +€31,681 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €12,233 | €12,133 | -€99 | -0.8% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €19,567 | €15,901 | -€3,666 | -18.7% |
| Suppliers | 440/4 | €19,567 | €15,901 | -€3,666 | -18.7% |
| Taxes, remuneration and social security | 45 | €605 | €34,509 | +€33,904 | +5,601% |
| Taxes | 450/3 | €605 | €30,649 | +€30,043 | +4,963% |
| Remuneration and social security | 454/9 | - | €3,861 | +€3,861 | |
| Other amounts payable | 47/48 | €59,745 | €61,295 | +€1,550 | +2.6% |
| Accrued charges and deferred income | 492/3 | - | €326 | +€326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,302 | €17,477 | +€13,175 | +306% |
| Other operating charges | 640/8 | €372 | €710 | +€338 | +90.7% |
| Gross operating margin | 9900 | €14,730 | €101,230 | +€86,500 | +587% |
| Operating profit (loss) | 9901 | €10,056 | €83,043 | +€72,988 | +726% |
| Financial income | 75/76B | €3 | €287 | +€284 | +10,494% |
| Recurring financial income | 75 | €3 | €287 | +€284 | +10,494% |
| Financial charges | 65/66B | €4,785 | €5,979 | +€1,194 | +25.0% |
| Recurring financial charges | 65 | €4,785 | €5,979 | +€1,194 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €5,274 | €77,351 | +€72,078 | +1,367% |
| Income taxes | 67/77 | €479 | €25,015 | +€24,536 | +5,118% |
| Profit (loss) for the period | 9904 | €4,794 | €52,336 | +€47,542 | +992% |
| Profit (loss) for the period to be appropriated | 9905 | €4,794 | €52,336 | +€47,542 | +992% |
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 27 October 2026 via checked.be.