ITALIANDO: 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.
ITALIANDO
Largest movements
- Tangible fixed assets -€15,393
down €15,393 (-100%), from €15,393 to €0
of which Furniture and vehicles: -€11,820
- Receivables within one year -€1,440
down €1,440 (-100%), from €1,440 to €0
of which Other amounts receivable: -€1,138
- Deferred charges and accrued income -€935
down €935 (-100%), from €935 to €0
- Cash -€835
down €835 (-3.7%), from €22,835 to €22,000
- Financial fixed assets -€445
down €445 (-100%), from €445 to €0
- Profit (loss) carried forward +€66,409
up €66,409, from -€66,409 to €0
- Other debts -€59,596
down €59,596 (-100%), from €59,596 to €0
- Trade debts -€20,051
down €20,051 (-100%), from €20,051 to €0
of which Suppliers: -€20,051
- Tax, wage and social debts -€3,524
down €3,524 (-100%), from €3,524 to €0
of which Remuneration and social security: -€3,524
- Current portion of long-term debt -€2,285
down €2,285 (-100%), from €2,285 to €0
- Gross operating margin -€93,538
no longer reported in 2024 (was €93,538)
- Staff costs -€79,063
no longer reported in 2024 (was €79,063)
- Depreciation -€12,956
no longer reported in 2024 (was €12,956)
- Other operating charges -€1,524
no longer reported in 2024 (was €1,524)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,047 | €22,000 | -€19,047 | -46.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €15,838 | €0 | -€15,838 | -100% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €15,393 | €0 | -€15,393 | -100% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €3,572 | €0 | -€3,572 | -100% |
| Furniture and vehicles | 24 | €11,820 | €0 | -€11,820 | -100% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €445 | €0 | -€445 | -100% |
| Current assets | 29/58 | €25,210 | €22,000 | -€3,210 | -12.7% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,440 | €0 | -€1,440 | -100% |
| Trade receivables | 40 | €302 | €0 | -€302 | -100% |
| Other amounts receivable | 41 | €1,138 | €0 | -€1,138 | -100% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €22,835 | €22,000 | -€835 | -3.7% |
| Deferred charges and accrued income | 490/1 | €935 | €0 | -€935 | -100% |
| Total equity and liabilities | 10/49 | €41,047 | €22,000 | -€19,047 | -46.4% |
| Equity | 10/15 | -€44,409 | €22,000 | +€66,409 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€66,409 | €0 | +€66,409 | |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €85,456 | €0 | -€85,456 | -100% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €85,456 | €0 | -€85,456 | -100% |
| Current portion of amounts payable after more than one year | 42 | €2,285 | €0 | -€2,285 | -100% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €20,051 | €0 | -€20,051 | -100% |
| Suppliers | 440/4 | €20,051 | €0 | -€20,051 | -100% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €3,524 | €0 | -€3,524 | -100% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €3,524 | €0 | -€3,524 | -100% |
| Other amounts payable | 47/48 | €59,596 | €0 | -€59,596 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Non-recurring operating income | 76A | €9,622 | - | -€9,622 | |
| Remuneration, social security and pensions | 62 | €79,063 | - | -€79,063 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,956 | - | -€12,956 | |
| Other operating charges | 640/8 | €1,524 | - | -€1,524 | |
| Gross operating margin | 9900 | €93,538 | - | -€93,538 | |
| Operating profit (loss) | 9901 | -€5 | - | +€5 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €721 | - | -€721 | |
| Recurring financial charges | 65 | €721 | - | -€721 | |
| Profit (loss) for the period before taxes | 9903 | -€723 | - | +€723 | |
| Income taxes | 67/77 | €132 | - | -€132 | |
| Profit (loss) for the period | 9904 | -€854 | - | +€854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€854 | - | +€854 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.