L'ALTRO PARMA: 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.
L'ALTRO PARMA
Largest movements
- Cash +€28,072
up €28,072 (+19.8%), from €141,830 to €169,902
mainly Other debts (+€61,993) and Net result for the year (+€22,876)
- Tangible fixed assets -€6,560
down €6,560 (-16.4%), from €39,997 to €33,437
of which Land and buildings: -€5,947
- Stocks and contracts +€3,540
up €3,540 (+50.5%), from €7,010 to €10,550
- Other debts +€61,993
up €61,993, from €0 to €61,993
- Reserves -€50,058
down €50,058 (-24.2%), from €207,227 to €157,169
of which Distributable reserves: -€50,058
- Trade debts +€8,508
up €8,508 (+20.9%), from €40,699 to €49,207
- Tax, wage and social debts +€5,367
up €5,367 (+9.5%), from €56,363 to €61,731
of which Taxes: +€9,446
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Staff costs -€20,757
down €20,757 (-6.8%), from €304,533 to €283,776
- Gross operating margin +€17,663
up €17,663 (+5.9%), from €299,603 to €317,266
- Financial income +€6,469
up €6,469 (+1,220%), from €530 to €6,999
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 | €316,689 | €347,500 | +€30,811 | +9.7% |
| Fixed assets | 21/28 | €39,997 | €33,437 | -€6,560 | -16.4% |
| Tangible fixed assets | 22/27 | €39,997 | €33,437 | -€6,560 | -16.4% |
| Land and buildings | 22 | €33,133 | €27,186 | -€5,947 | -17.9% |
| Plant, machinery and equipment | 23 | €6,565 | €6,151 | -€414 | -6.3% |
| Furniture and vehicles | 24 | €300 | €100 | -€200 | -66.7% |
| Current assets | 29/58 | €276,692 | €314,063 | +€37,371 | +13.5% |
| Amounts receivable after more than one year | 29 | €121,000 | €121,000 | = | 0.0% |
| Other amounts receivable | 291 | €121,000 | €121,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,010 | €10,550 | +€3,540 | +50.5% |
| Stocks | 30/36 | €7,010 | €10,550 | +€3,540 | +50.5% |
| Amounts receivable within one year | 40/41 | €5,638 | €8,098 | +€2,460 | +43.6% |
| Trade receivables | 40 | €1,359 | €2,559 | +€1,200 | +88.3% |
| Other amounts receivable | 41 | €4,279 | €5,540 | +€1,260 | +29.5% |
| Cash at bank and in hand | 54/58 | €141,830 | €169,902 | +€28,072 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,213 | €4,513 | +€3,300 | +272% |
| Total equity and liabilities | 10/49 | €316,689 | €347,500 | +€30,811 | +9.7% |
| Equity | 10/15 | €219,627 | €169,569 | -€50,058 | -22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207,227 | €157,169 | -€50,058 | -24.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €205,372 | €155,314 | -€50,058 | -24.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €97,062 | €177,931 | +€80,869 | +83.3% |
| Amounts payable within one year | 42/48 | €97,062 | €172,931 | +€75,869 | +78.2% |
| Trade debts | 44 | €40,699 | €49,207 | +€8,508 | +20.9% |
| Suppliers | 440/4 | €40,699 | €49,207 | +€8,508 | +20.9% |
| Taxes, remuneration and social security | 45 | €56,363 | €61,731 | +€5,367 | +9.5% |
| Taxes | 450/3 | €19,731 | €29,177 | +€9,446 | +47.9% |
| Remuneration and social security | 454/9 | €36,632 | €32,554 | -€4,079 | -11.1% |
| Other amounts payable | 47/48 | €0 | €61,993 | +€61,993 | |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €304,533 | €283,776 | -€20,757 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,250 | €9,104 | -€1,145 | -11.2% |
| Other operating charges | 640/8 | €2,187 | €2,446 | +€259 | +11.8% |
| Gross operating margin | 9900 | €299,603 | €317,266 | +€17,663 | +5.9% |
| Operating profit (loss) | 9901 | -€17,367 | €21,940 | +€39,307 | |
| Financial income | 75/76B | €530 | €6,999 | +€6,469 | +1,220% |
| Recurring financial income | 75 | €530 | €6,999 | +€6,469 | +1,220% |
| Financial charges | 65/66B | €2,882 | €2,824 | -€57 | -2.0% |
| Recurring financial charges | 65 | €2,882 | €2,824 | -€57 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,718 | €26,115 | +€45,833 | |
| Income taxes | 67/77 | €221 | €3,240 | +€3,019 | +1,367% |
| Profit (loss) for the period | 9904 | -€19,939 | €22,876 | +€42,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,939 | €22,876 | +€42,814 |
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 23 October 2026 via checked.be.