La Sorella: 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 Sorella
Largest movements
- Cash +€78,148
up €78,148 (+126%), from €61,976 to €140,124
mainly Other debts (+€139,478) and Net result for the year (+€79,113)
- Deferred charges and accrued income -€20,408
down €20,408 (-86.2%), from €23,688 to €3,280
- Intangible fixed assets -€4,500
down €4,500 (-12.5%), from €36,000 to €31,500
- Stocks and contracts +€3,683
up €3,683 (+7.3%), from €50,610 to €54,293
- Other debts +€139,478
up €139,478 (+175%), from €79,504 to €218,982
- Profit (loss) carried forward -€85,588
down €85,588 (-100%), from €85,588 to €0
- Tax, wage and social debts +€3,881
up €3,881 (+21.0%), from €18,495 to €22,376
of which Taxes: +€3,724
- Trade debts -€3,454
down €3,454 (-14.1%), from €24,424 to €20,970
- Gross operating margin +€74,923
up €74,923 (+75.2%), from €99,690 to €174,613
- Taxes +€14,617
up €14,617 (+208%), from €7,024 to €21,641
- Staff costs +€3,988
up €3,988 (+8.4%), from €47,595 to €51,584
- Depreciation +€1,834
up €1,834 (+20.8%), from €8,807 to €10,641
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 | €219,568 | €271,948 | +€52,380 | +23.9% |
| Fixed assets | 21/28 | €75,414 | €68,810 | -€6,604 | -8.8% |
| Intangible fixed assets | 21 | €36,000 | €31,500 | -€4,500 | -12.5% |
| Tangible fixed assets | 22/27 | €39,414 | €37,310 | -€2,104 | -5.3% |
| Plant, machinery and equipment | 23 | €1,379 | €1,895 | +€516 | +37.4% |
| Furniture and vehicles | 24 | €533 | €0 | -€533 | -100% |
| Other tangible fixed assets | 26 | €37,502 | €35,415 | -€2,086 | -5.6% |
| Current assets | 29/58 | €144,154 | €203,137 | +€58,984 | +40.9% |
| Stocks and contracts in progress | 3 | €50,610 | €54,293 | +€3,683 | +7.3% |
| Stocks | 30/36 | €50,610 | €54,293 | +€3,683 | +7.3% |
| Amounts receivable within one year | 40/41 | €7,880 | €5,441 | -€2,439 | -30.9% |
| Trade receivables | 40 | €2,903 | €2,316 | -€587 | -20.2% |
| Other amounts receivable | 41 | €4,976 | €3,125 | -€1,851 | -37.2% |
| Cash at bank and in hand | 54/58 | €61,976 | €140,124 | +€78,148 | +126% |
| Deferred charges and accrued income | 490/1 | €23,688 | €3,280 | -€20,408 | -86.2% |
| Total equity and liabilities | 10/49 | €219,568 | €271,948 | +€52,380 | +23.9% |
| Equity | 10/15 | €90,588 | €5,000 | -€85,588 | -94.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,588 | €0 | -€85,588 | -100% |
| Amounts payable | 17/49 | €128,980 | €266,948 | +€137,968 | +107% |
| Amounts payable within one year | 42/48 | €122,423 | €262,328 | +€139,905 | +114% |
| Trade debts | 44 | €24,424 | €20,970 | -€3,454 | -14.1% |
| Suppliers | 440/4 | €24,424 | €20,970 | -€3,454 | -14.1% |
| Taxes, remuneration and social security | 45 | €18,495 | €22,376 | +€3,881 | +21.0% |
| Taxes | 450/3 | €14,762 | €18,486 | +€3,724 | +25.2% |
| Remuneration and social security | 454/9 | €3,733 | €3,890 | +€157 | +4.2% |
| Other amounts payable | 47/48 | €79,504 | €218,982 | +€139,478 | +175% |
| Accrued charges and deferred income | 492/3 | €6,558 | €4,620 | -€1,938 | -29.5% |
| Remuneration, social security and pensions | 62 | €47,595 | €51,584 | +€3,988 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,807 | €10,641 | +€1,834 | +20.8% |
| Other operating charges | 640/8 | €2,631 | €2,974 | +€343 | +13.0% |
| Gross operating margin | 9900 | €99,690 | €174,613 | +€74,923 | +75.2% |
| Operating profit (loss) | 9901 | €40,656 | €109,414 | +€68,758 | +169% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,363 | €8,661 | -€702 | -7.5% |
| Recurring financial charges | 65 | €9,363 | €8,661 | -€702 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €31,293 | €100,753 | +€69,460 | +222% |
| Income taxes | 67/77 | €7,024 | €21,641 | +€14,617 | +208% |
| Profit (loss) for the period | 9904 | €24,270 | €79,113 | +€54,843 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €24,270 | €79,113 | +€54,843 | +226% |
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 29 October 2026 via checked.be.