LA NONNA: 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 NONNA
Largest movements
- Cash -€3,294
down €3,294 (-79.0%), from €4,170 to €876
mainly Investment in fixed assets (net) (-€5,121) and Net result for the year (-€3,409)
- Tangible fixed assets -€1,689
down €1,689 (-17.0%), from €9,944 to €8,255
of which Furniture and vehicles: -€1,559
- Receivables within one year +€497
up €497 (+102%), from €488 to €985
of which Trade receivables: +€717
- Stocks and contracts +€230
up €230 (+105%), from €220 to €450
- Profit (loss) carried forward -€3,409
down €3,409, from €1,950 to -€1,459
- Other debts -€3,334
down €3,334 (-37.2%), from €8,970 to €5,636
- Tax, wage and social debts +€1,641
new in 2023: €1,641
of which Remuneration and social security: +€1,425
- Trade debts +€845
up €845 (+24.9%), from €3,402 to €4,247
of which Suppliers: +€1,645
- Turnover -€44,269
no longer reported in 2023 (was €44,269)
- Purchases and services -€30,822
no longer reported in 2023 (was €30,822)
- Gross operating margin -€8,852
down €8,852 (-64.7%), from €13,674 to €4,822
- Depreciation +€1,265
up €1,265 (+22.8%), from €5,545 to €6,810
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,822 | €10,566 | -€4,256 | -28.7% |
| Fixed assets | 21/28 | €9,944 | €8,255 | -€1,689 | -17.0% |
| Tangible fixed assets | 22/27 | €9,944 | €8,255 | -€1,689 | -17.0% |
| Plant, machinery and equipment | 23 | €3,925 | €3,796 | -€130 | -3.3% |
| Furniture and vehicles | 24 | €6,019 | €4,460 | -€1,559 | -25.9% |
| Current assets | 29/58 | €4,878 | €2,311 | -€2,567 | -52.6% |
| Stocks and contracts in progress | 3 | €220 | €450 | +€230 | +105% |
| Stocks | 30/36 | €220 | €450 | +€230 | +105% |
| Amounts receivable within one year | 40/41 | €488 | €985 | +€497 | +102% |
| Trade receivables | 40 | - | €717 | +€717 | |
| Other amounts receivable | 41 | €488 | €268 | -€220 | -45.2% |
| Cash at bank and in hand | 54/58 | €4,170 | €876 | -€3,294 | -79.0% |
| Total equity and liabilities | 10/49 | €14,822 | €10,566 | -€4,256 | -28.7% |
| Equity | 10/15 | €2,450 | -€959 | -€3,409 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,950 | -€1,459 | -€3,409 | |
| Amounts payable | 17/49 | €12,372 | €11,525 | -€847 | -6.8% |
| Amounts payable within one year | 42/48 | €12,372 | €11,525 | -€847 | -6.8% |
| Trade debts | 44 | €3,402 | €4,247 | +€845 | +24.9% |
| Suppliers | 440/4 | €2,602 | €4,247 | +€1,645 | +63.2% |
| Bills of exchange payable | 441 | €800 | - | -€800 | |
| Taxes, remuneration and social security | 45 | - | €1,641 | +€1,641 | |
| Taxes | 450/3 | - | €216 | +€216 | |
| Remuneration and social security | 454/9 | - | €1,425 | +€1,425 | |
| Other amounts payable | 47/48 | €8,970 | €5,636 | -€3,334 | -37.2% |
| Turnover | 70 | €44,269 | - | -€44,269 | |
| Non-recurring operating income | 76A | €227 | - | -€227 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,822 | - | -€30,822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,545 | €6,810 | +€1,265 | +22.8% |
| Other operating charges | 640/8 | €589 | €681 | +€92 | +15.6% |
| Non-recurring operating charges | 66A | - | €284 | +€284 | |
| Gross operating margin | 9900 | €13,674 | €4,822 | -€8,852 | -64.7% |
| Operating profit (loss) | 9901 | €7,540 | -€2,952 | -€10,492 | |
| Financial charges | 65/66B | €59 | €55 | -€4 | -6.3% |
| Recurring financial charges | 65 | €58 | €55 | -€3 | -5.3% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €7,481 | -€3,007 | -€10,488 | |
| Income taxes | 67/77 | - | €402 | +€402 | |
| Profit (loss) for the period | 9904 | €7,481 | -€3,409 | -€10,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,481 | -€3,409 | -€10,890 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.