Giovanni Sciacca Express: 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.
Giovanni Sciacca Express
Largest movements
- Cash +€79,597
up €79,597 (+459.5%), from €17,323 to €96,920
mainly Net result for the year (+€68,008) and Other debts (+€67,376)
- Receivables within one year +€27,100
up €27,100 (+25.9%), from €104,721 to €131,821
of which Trade receivables: +€32,881
- Tangible fixed assets -€18,145
down €18,145 (-6.2%), from €293,767 to €275,622
- Reserves +€77,140
up €77,140 (+1700.9%), from €4,535 to €81,675
of which Distributable reserves: +€77,140
- Other debts +€67,376
up €67,376 (+3435.8%), from €1,961 to €69,338
- Debts after one year -€47,941
down €47,941 (-24.8%), from €193,400 to €145,459
of which Financial debts: -€48,041
- Profit (loss) carried forward -€9,132
down €9,132 (-11.8%), from €77,140 to €68,008
- Current portion of long-term debt -€8,838
down €8,838 (-23.1%), from €38,314 to €29,476
- Staff costs -€34,071
down €34,071 (-12.9%), from €263,480 to €229,408
- Gross operating margin -€33,185
down €33,185 (-8.1%), from €408,354 to €375,169
- Taxes +€16,682
up €16,682 (+155.5%), from €10,725 to €27,407
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 | €431,307 | €516,102 | +€84,795 | +19.7% |
| Fixed assets | 21/28 | €294,467 | €276,322 | -€18,145 | -6.2% |
| Tangible fixed assets | 22/27 | €293,767 | €275,622 | -€18,145 | -6.2% |
| Land and buildings | 22 | €242,475 | €233,674 | -€8,801 | -3.6% |
| Plant, machinery and equipment | 23 | €34,653 | €30,497 | -€4,155 | -12.0% |
| Furniture and vehicles | 24 | €16,640 | €9,451 | -€7,189 | -43.2% |
| Leasing and similar rights | 25 | - | €1,999 | +€1,999 | |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €136,839 | €239,780 | +€102,941 | +75.2% |
| Amounts receivable within one year | 40/41 | €104,721 | €131,821 | +€27,100 | +25.9% |
| Trade receivables | 40 | €79,939 | €112,820 | +€32,881 | +41.1% |
| Other amounts receivable | 41 | €24,782 | €19,001 | -€5,781 | -23.3% |
| Cash at bank and in hand | 54/58 | €17,323 | €96,920 | +€79,597 | +459.5% |
| Deferred charges and accrued income | 490/1 | €14,794 | €11,038 | -€3,756 | -25.4% |
| Total equity and liabilities | 10/49 | €431,307 | €516,102 | +€84,795 | +19.7% |
| Equity | 10/15 | €131,820 | €199,828 | +€68,008 | +51.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Revaluation surpluses | 12 | €25,356 | €25,356 | = | 0.0% |
| Reserves | 13 | €4,535 | €81,675 | +€77,140 | +1700.9% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,056 | €79,196 | +€77,140 | +3751.5% |
| Profit (loss) carried forward | 14 | €77,140 | €68,008 | -€9,132 | -11.8% |
| Amounts payable | 17/49 | €299,487 | €316,275 | +€16,788 | +5.6% |
| Amounts payable after more than one year | 17 | €193,400 | €145,459 | -€47,941 | -24.8% |
| Financial debts | 170/4 | €190,300 | €142,259 | -€48,041 | -25.2% |
| Other amounts payable | 178/9 | €3,100 | €3,200 | +€100 | +3.2% |
| Amounts payable within one year | 42/48 | €106,087 | €170,815 | +€64,728 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €38,314 | €29,476 | -€8,838 | -23.1% |
| Trade debts | 44 | €10,812 | €9,901 | -€911 | -8.4% |
| Suppliers | 440/4 | €10,812 | €9,901 | -€911 | -8.4% |
| Taxes, remuneration and social security | 45 | €55,000 | €62,101 | +€7,101 | +12.9% |
| Taxes | 450/3 | €28,484 | €41,682 | +€13,198 | +46.3% |
| Remuneration and social security | 454/9 | €26,516 | €20,419 | -€6,097 | -23.0% |
| Other amounts payable | 47/48 | €1,961 | €69,338 | +€67,376 | +3435.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €263,480 | €229,408 | -€34,071 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,087 | €29,443 | -€3,645 | -11.0% |
| Other operating charges | 640/8 | €15,752 | €13,956 | -€1,796 | -11.4% |
| Gross operating margin | 9900 | €408,354 | €375,169 | -€33,185 | -8.1% |
| Operating profit (loss) | 9901 | €96,035 | €102,362 | +€6,327 | +6.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €8,169 | €6,948 | -€1,222 | -15.0% |
| Recurring financial charges | 65 | €8,169 | €6,948 | -€1,222 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €87,865 | €95,415 | +€7,550 | +8.6% |
| Income taxes | 67/77 | €10,725 | €27,407 | +€16,682 | +155.5% |
| Profit (loss) for the period | 9904 | €77,140 | €68,008 | -€9,132 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,140 | €68,008 | -€9,132 | -11.8% |
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.