LA CALABRIA: 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.
LA CALABRIA
Largest movements
- Cash +€13,613
up €13,613 (+109%), from €12,444 to €26,056
mainly Net result for the year (+€12,636) and Depreciation (+€11,788)
- Tangible fixed assets -€6,547
down €6,547 (-19.5%), from €33,615 to €27,068
- Stocks and contracts +€633
up €633 (+47.2%), from €1,339 to €1,972
- Profit (loss) carried forward +€24,479
up €24,479, from -€2,018 to €22,462
- Reserves -€11,843
down €11,843 (-44.9%), from €26,371 to €14,528
- Provisions -€3,948
down €3,948 (-44.9%), from €8,790 to €4,843
- Current portion of long-term debt -€3,084
down €3,084 (-100%), from €3,084 to €0
- Tax, wage and social debts +€1,271
up €1,271 (+30.0%), from €4,228 to €5,499
of which Taxes: +€903
- Gross operating margin +€9,196
up €9,196 (+16.0%), from €57,436 to €66,632
- Staff costs +€1,092
up €1,092 (+2.5%), from €43,840 to €44,933
- Depreciation +€757
up €757 (+6.9%), from €11,031 to €11,788
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 | €55,591 | €62,728 | +€7,137 | +12.8% |
| Fixed assets | 21/28 | €33,795 | €27,068 | -€6,727 | -19.9% |
| Tangible fixed assets | 22/27 | €33,615 | €27,068 | -€6,547 | -19.5% |
| Plant, machinery and equipment | 23 | €23,886 | €20,964 | -€2,922 | -12.2% |
| Furniture and vehicles | 24 | €4,692 | €1,674 | -€3,019 | -64.3% |
| Other tangible fixed assets | 26 | €5,037 | €4,431 | -€606 | -12.0% |
| Financial fixed assets | 28 | €180 | €0 | -€180 | -100% |
| Current assets | 29/58 | €21,796 | €35,660 | +€13,864 | +63.6% |
| Stocks and contracts in progress | 3 | €1,339 | €1,972 | +€633 | +47.2% |
| Stocks | 30/36 | €1,339 | €1,972 | +€633 | +47.2% |
| Amounts receivable within one year | 40/41 | €7,182 | €7,273 | +€92 | +1.3% |
| Trade receivables | 40 | €0 | €560 | +€560 | |
| Other amounts receivable | 41 | €7,182 | €6,714 | -€468 | -6.5% |
| Cash at bank and in hand | 54/58 | €12,444 | €26,056 | +€13,613 | +109% |
| Deferred charges and accrued income | 490/1 | €831 | €359 | -€473 | -56.9% |
| Total equity and liabilities | 10/49 | €55,591 | €62,728 | +€7,137 | +12.8% |
| Equity | 10/15 | €33,353 | €45,989 | +€12,636 | +37.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €26,371 | €14,528 | -€11,843 | -44.9% |
| Tax-exempt reserves | 132 | €26,371 | €14,528 | -€11,843 | -44.9% |
| Profit (loss) carried forward | 14 | -€2,018 | €22,462 | +€24,479 | |
| Provisions and deferred taxes | 16 | €8,790 | €4,843 | -€3,948 | -44.9% |
| Deferred taxes | 168 | €8,790 | €4,843 | -€3,948 | -44.9% |
| Amounts payable | 17/49 | €13,448 | €11,896 | -€1,551 | -11.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,190 | €11,852 | -€1,338 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €3,084 | €0 | -€3,084 | -100% |
| Trade debts | 44 | €5,878 | €6,353 | +€475 | +8.1% |
| Suppliers | 440/4 | €5,878 | €6,353 | +€475 | +8.1% |
| Taxes, remuneration and social security | 45 | €4,228 | €5,499 | +€1,271 | +30.0% |
| Taxes | 450/3 | €767 | €1,670 | +€903 | +118% |
| Remuneration and social security | 454/9 | €3,462 | €3,829 | +€367 | +10.6% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €258 | €45 | -€213 | -82.6% |
| Remuneration, social security and pensions | 62 | €43,840 | €44,933 | +€1,092 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,031 | €11,788 | +€757 | +6.9% |
| Other operating charges | 640/8 | €135 | €413 | +€279 | +207% |
| Gross operating margin | 9900 | €57,436 | €66,632 | +€9,196 | +16.0% |
| Operating profit (loss) | 9901 | €2,430 | €9,498 | +€7,068 | +291% |
| Financial income | 75/76B | €370 | €949 | +€579 | +157% |
| Recurring financial income | 75 | €370 | €949 | +€579 | +157% |
| Financial charges | 65/66B | €1,750 | €1,759 | +€9 | +0.5% |
| Recurring financial charges | 65 | €1,750 | €1,759 | +€9 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,051 | €8,689 | +€7,638 | +727% |
| Transfer from deferred taxes | 780 | €1,316 | €3,948 | +€2,632 | +200% |
| Profit (loss) for the period | 9904 | €2,367 | €12,636 | +€10,269 | +434% |
| Transfer from tax-exempt reserves | 789 | €3,948 | €11,843 | +€7,895 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €6,315 | €24,479 | +€18,165 | +288% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.