Il Posto: 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.
Il Posto
Largest movements
- Cash -€31,534
down €31,534 (-68.8%), from €45,853 to €14,319
mainly Other debts (-€102,063) and Trade debts (-€45,951)
- Receivables within one year -€27,378
down €27,378 (-10.2%), from €267,490 to €240,112
of which Other amounts receivable: -€23,898
- Other debts -€102,063
down €102,063 (-52.1%), from €195,975 to €93,912
- Profit (loss) carried forward +€86,967
up €86,967 (+60.2%), from -€144,372 to -€57,405
- Trade debts -€45,951
down €45,951 (-29.8%), from €154,153 to €108,203
- Gross operating margin -€86,959
down €86,959 (-44.9%), from €193,653 to €106,694
- Staff costs -€39,301
down €39,301, from €39,096 to -€205
- Other operating charges +€3,484
up €3,484 (+125%), from €2,788 to €6,271
- Financial charges -€3,036
down €3,036 (-18.6%), from €16,313 to €13,277
- Depreciation -€2,928
down €2,928 (-79.2%), from €3,696 to €768
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 | €315,051 | €254,432 | -€60,619 | -19.2% |
| Fixed assets | 21/28 | €768 | €0 | -€768 | -100% |
| Intangible fixed assets | 21 | €768 | €0 | -€768 | -100% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €314,283 | €254,432 | -€59,851 | -19.0% |
| Amounts receivable within one year | 40/41 | €267,490 | €240,112 | -€27,378 | -10.2% |
| Trade receivables | 40 | €243,067 | €239,587 | -€3,480 | -1.4% |
| Other amounts receivable | 41 | €24,423 | €525 | -€23,898 | -97.9% |
| Cash at bank and in hand | 54/58 | €45,853 | €14,319 | -€31,534 | -68.8% |
| Deferred charges and accrued income | 490/1 | €939 | €0 | -€939 | -100% |
| Total equity and liabilities | 10/49 | €315,051 | €254,432 | -€60,619 | -19.2% |
| Equity | 10/15 | -€44,372 | €42,595 | +€86,967 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,372 | -€57,405 | +€86,967 | +60.2% |
| Amounts payable | 17/49 | €359,423 | €211,837 | -€147,586 | -41.1% |
| Amounts payable within one year | 42/48 | €350,779 | €202,827 | -€147,952 | -42.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €154,153 | €108,203 | -€45,951 | -29.8% |
| Suppliers | 440/4 | €154,153 | €108,203 | -€45,951 | -29.8% |
| Taxes, remuneration and social security | 45 | €650 | €712 | +€62 | +9.5% |
| Taxes | 450/3 | €650 | €712 | +€62 | +9.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €195,975 | €93,912 | -€102,063 | -52.1% |
| Accrued charges and deferred income | 492/3 | €8,645 | €9,010 | +€366 | +4.2% |
| Non-recurring operating income | 76A | €600 | €0 | -€600 | -100% |
| Remuneration, social security and pensions | 62 | €39,096 | -€205 | -€39,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,696 | €768 | -€2,928 | -79.2% |
| Other operating charges | 640/8 | €2,788 | €6,271 | +€3,484 | +125% |
| Non-recurring operating charges | 66A | €330 | €0 | -€330 | -100% |
| Gross operating margin | 9900 | €193,653 | €106,694 | -€86,959 | -44.9% |
| Operating profit (loss) | 9901 | €147,743 | €99,859 | -€47,884 | -32.4% |
| Financial income | 75/76B | €6 | €385 | +€379 | +6,536% |
| Recurring financial income | 75 | €6 | €385 | +€379 | +6,536% |
| Financial charges | 65/66B | €16,313 | €13,277 | -€3,036 | -18.6% |
| Recurring financial charges | 65 | €16,313 | €13,277 | -€3,036 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €131,436 | €86,967 | -€44,469 | -33.8% |
| Income taxes | 67/77 | €47 | €0 | -€47 | -100% |
| Profit (loss) for the period | 9904 | €131,389 | €86,967 | -€44,422 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,389 | €86,967 | -€44,422 | -33.8% |
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 13 October 2026 via checked.be.