LA TRATTORIA: what changed
LA TRATTORIA
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-11.4%), from €87,342 to €77,342
- Cash +€4,435
up €4,435 (+21.8%), from €20,368 to €24,804
mainly Net result for the year (+€24,910) and Depreciation (+€10,026)
- Stocks and contracts +€2,045
up €2,045 (+496%), from €412 to €2,457
- Receivables within one year +€1,433
up €1,433 (+122%), from €1,171 to €2,604
- Deferred charges and accrued income +€1,306
up €1,306 (+570%), from €229 to €1,535
- Other debts -€25,422
down €25,422 (-28.7%), from €88,483 to €63,061
- Reserves +€15,900
up €15,900 (+179%), from €8,900 to €24,800
- Trade debts +€7,769
up €7,769 (+260%), from €2,983 to €10,753
- Tax, wage and social debts +€1,954
up €1,954 (+18.1%), from €10,802 to €12,755
of which Taxes: +€2,561
- Gross operating margin +€22,644
up €22,644 (+66.1%), from €34,274 to €56,918
- Staff costs +€6,366
up €6,366 (+123%), from €5,170 to €11,536
- Taxes +€3,638
up €3,638 (+107%), from €3,390 to €7,028
- Depreciation -€2,632
down €2,632 (-20.8%), from €12,658 to €10,026
- Other operating charges -€1,618
down €1,618 (-68.2%), from €2,372 to €753
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,231 | €114,442 | +€211 | +0.2% |
| Fixed assets | 21/28 | €92,050 | €83,042 | -€9,008 | -9.8% |
| Intangible fixed assets | 21 | €87,342 | €77,342 | -€10,000 | -11.4% |
| Tangible fixed assets | 22/27 | - | €1,275 | +€1,275 | |
| Plant, machinery and equipment | 23 | - | €1,275 | +€1,275 | |
| Financial fixed assets | 28 | €4,708 | €4,425 | -€283 | -6.0% |
| Current assets | 29/58 | €22,181 | €31,400 | +€9,219 | +41.6% |
| Stocks and contracts in progress | 3 | €412 | €2,457 | +€2,045 | +496% |
| Stocks | 30/36 | €412 | €2,457 | +€2,045 | +496% |
| Amounts receivable within one year | 40/41 | €1,171 | €2,604 | +€1,433 | +122% |
| Other amounts receivable | 41 | €1,171 | €2,604 | +€1,433 | +122% |
| Cash at bank and in hand | 54/58 | €20,368 | €24,804 | +€4,435 | +21.8% |
| Deferred charges and accrued income | 490/1 | €229 | €1,535 | +€1,306 | +570% |
| Total equity and liabilities | 10/49 | €114,231 | €114,442 | +€211 | +0.2% |
| Equity | 10/15 | €11,963 | €27,873 | +€15,910 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,900 | €24,800 | +€15,900 | +179% |
| Distributable reserves | 133 | €8,900 | €24,800 | +€15,900 | +179% |
| Profit (loss) carried forward | 14 | €63 | €73 | +€10 | +15.4% |
| Amounts payable | 17/49 | €102,268 | €86,569 | -€15,699 | -15.4% |
| Amounts payable within one year | 42/48 | €102,268 | €86,569 | -€15,699 | -15.4% |
| Trade debts | 44 | €2,983 | €10,753 | +€7,769 | +260% |
| Suppliers | 440/4 | €2,983 | €10,753 | +€7,769 | +260% |
| Taxes, remuneration and social security | 45 | €10,802 | €12,755 | +€1,954 | +18.1% |
| Taxes | 450/3 | €10,194 | €12,755 | +€2,561 | +25.1% |
| Remuneration and social security | 454/9 | €608 | - | -€608 | |
| Other amounts payable | 47/48 | €88,483 | €63,061 | -€25,422 | -28.7% |
| Remuneration, social security and pensions | 62 | €5,170 | €11,536 | +€6,366 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,658 | €10,026 | -€2,632 | -20.8% |
| Other operating charges | 640/8 | €2,372 | €753 | -€1,618 | -68.2% |
| Gross operating margin | 9900 | €34,274 | €56,918 | +€22,644 | +66.1% |
| Operating profit (loss) | 9901 | €14,075 | €34,603 | +€20,528 | +146% |
| Financial income | 75/76B | €27 | €2 | -€26 | -94.4% |
| Recurring financial income | 75 | €27 | €2 | -€26 | -94.4% |
| Financial charges | 65/66B | €1,749 | €2,667 | +€918 | +52.5% |
| Recurring financial charges | 65 | €1,749 | €2,667 | +€918 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €12,353 | €31,938 | +€19,584 | +159% |
| Income taxes | 67/77 | €3,390 | €7,028 | +€3,638 | +107% |
| Profit (loss) for the period | 9904 | €8,963 | €24,910 | +€15,946 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €8,963 | €24,910 | +€15,946 | +178% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.