Fricarolo: 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.
Fricarolo
Largest movements
- Cash -€10,661
down €10,661 (-21.6%), from €49,270 to €38,609
mainly Investment in fixed assets (net) (-€18,460) and Short-term financial debts (-€15,000)
- Tangible fixed assets -€5,591
down €5,591 (-6.8%), from €82,648 to €77,057
of which Plant, machinery and equipment: -€3,491
- Deferred charges and accrued income +€2,917
up €2,917 (+2233.2%), from €131 to €3,047
- Receivables within one year +€2,303
up €2,303 (+19.4%), from €11,850 to €14,152
of which Trade receivables: +€2,615
- Profit (loss) carried forward +€22,485
new in 2025: €22,485
- Short-term financial debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Debts after one year -€11,472
down €11,472 (-21.2%), from €54,047 to €42,575
- Other debts -€5,597
no longer reported in 2025 (was €5,597)
- Current portion of long-term debt +€3,139
up €3,139 (+14.2%), from €22,050 to €25,190
- Gross operating margin -€60,749
down €60,749 (-38.8%), from €156,373 to €95,623
- Staff costs -€59,084
down €59,084 (-61.0%), from €96,791 to €37,707
- Depreciation -€9,513
down €9,513 (-28.2%), from €33,763 to €24,250
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 | €153,058 | €142,640 | -€10,418 | -6.8% |
| Fixed assets | 21/28 | €84,398 | €78,607 | -€5,791 | -6.9% |
| Intangible fixed assets | 21 | €700 | €500 | -€200 | -28.6% |
| Tangible fixed assets | 22/27 | €82,648 | €77,057 | -€5,591 | -6.8% |
| Plant, machinery and equipment | 23 | €75,298 | €71,807 | -€3,491 | -4.6% |
| Furniture and vehicles | 24 | €7,350 | €5,250 | -€2,100 | -28.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €68,660 | €64,032 | -€4,627 | -6.7% |
| Stocks and contracts in progress | 3 | €7,410 | €8,224 | +€814 | +11.0% |
| Stocks | 30/36 | €7,410 | €8,224 | +€814 | +11.0% |
| Amounts receivable within one year | 40/41 | €11,850 | €14,152 | +€2,303 | +19.4% |
| Trade receivables | 40 | €804 | €3,419 | +€2,615 | +325.2% |
| Other amounts receivable | 41 | €11,045 | €10,733 | -€313 | -2.8% |
| Cash at bank and in hand | 54/58 | €49,270 | €38,609 | -€10,661 | -21.6% |
| Deferred charges and accrued income | 490/1 | €131 | €3,047 | +€2,917 | +2233.2% |
| Total equity and liabilities | 10/49 | €153,058 | €142,640 | -€10,418 | -6.8% |
| Equity | 10/15 | €19,352 | €41,837 | +€22,485 | +116.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,352 | €14,352 | = | 0.0% |
| Distributable reserves | 133 | €14,352 | €14,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €22,485 | +€22,485 | |
| Amounts payable | 17/49 | €133,706 | €100,803 | -€32,904 | -24.6% |
| Amounts payable after more than one year | 17 | €54,047 | €42,575 | -€11,472 | -21.2% |
| Financial debts | 170/4 | €54,047 | €42,575 | -€11,472 | -21.2% |
| Amounts payable within one year | 42/48 | €79,659 | €58,228 | -€21,432 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €22,050 | €25,190 | +€3,139 | +14.2% |
| Financial debts | 43 | €15,000 | €0 | -€15,000 | -100.0% |
| Credit institutions | 430/8 | €15,000 | €0 | -€15,000 | -100.0% |
| Trade debts | 44 | €24,505 | €23,358 | -€1,146 | -4.7% |
| Suppliers | 440/4 | €24,505 | €23,358 | -€1,146 | -4.7% |
| Taxes, remuneration and social security | 45 | €12,507 | €9,680 | -€2,828 | -22.6% |
| Taxes | 450/3 | €2,134 | €8,467 | +€6,333 | +296.7% |
| Remuneration and social security | 454/9 | €10,373 | €1,213 | -€9,160 | -88.3% |
| Other amounts payable | 47/48 | €5,597 | - | -€5,597 | |
| Remuneration, social security and pensions | 62 | €96,791 | €37,707 | -€59,084 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,763 | €24,250 | -€9,513 | -28.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €131 | - | -€131 | |
| Other operating charges | 640/8 | €1,127 | €994 | -€133 | -11.8% |
| Gross operating margin | 9900 | €156,373 | €95,623 | -€60,749 | -38.8% |
| Operating profit (loss) | 9901 | €24,560 | €32,671 | +€8,111 | +33.0% |
| Financial income | 75/76B | €8 | €3 | -€5 | -67.0% |
| Recurring financial income | 75 | €8 | €3 | -€5 | -67.0% |
| Financial charges | 65/66B | €5,931 | €4,767 | -€1,164 | -19.6% |
| Recurring financial charges | 65 | €5,931 | €4,767 | -€1,164 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €18,637 | €27,907 | +€9,270 | +49.7% |
| Income taxes | 67/77 | €4,285 | €5,422 | +€1,137 | +26.5% |
| Profit (loss) for the period | 9904 | €14,352 | €22,485 | +€8,133 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,352 | €22,485 | +€8,133 | +56.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.