La Vita è Bella: 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 Vita è Bella
Largest movements
- Receivables after one year +€32,750
up €32,750 (+32.8%), from €100,000 to €132,750
- Receivables within one year -€18,769
down €18,769 (-79.9%), from €23,478 to €4,709
of which Other amounts receivable: -€18,829
- Tangible fixed assets -€12,091
down €12,091 (-6.1%), from €199,351 to €187,260
of which Land and buildings: -€10,327
- Cash +€5,696
up €5,696 (+65.7%), from €8,664 to €14,360
mainly Receivables within one year (+€18,769) and Depreciation (+€17,703)
- Intangible fixed assets -€5,613
down €5,613 (-25.2%), from €22,235 to €16,622
- Debts after one year -€25,173
down €25,173 (-10.1%), from €248,604 to €223,431
- Tax, wage and social debts +€11,595
up €11,595 (+60.7%), from €19,092 to €30,687
of which Taxes: +€11,614
- Profit (loss) carried forward +€10,464
up €10,464 (+15.7%), from -€66,768 to -€56,305
- Current portion of long-term debt +€9,408
up €9,408 (+32.1%), from €29,328 to €38,736
- Other debts -€7,142
down €7,142 (-97.7%), from €7,311 to €169
- Gross operating margin -€12,063
down €12,063 (-5.3%), from €228,387 to €216,324
- Staff costs -€5,688
down €5,688 (-3.3%), from €172,577 to €166,889
- Taxes +€3,548
up €3,548 (+392%), from €905 to €4,453
- Financial income +€2,589
up €2,589 (+1,617,831%), from €0 to €2,589
- Financial charges +€2,468
up €2,468 (+19.6%), from €12,615 to €15,083
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 | €358,537 | €360,138 | +€1,601 | +0.4% |
| Fixed assets | 21/28 | €221,586 | €203,883 | -€17,703 | -8.0% |
| Intangible fixed assets | 21 | €22,235 | €16,622 | -€5,613 | -25.2% |
| Tangible fixed assets | 22/27 | €199,351 | €187,260 | -€12,091 | -6.1% |
| Land and buildings | 22 | €195,049 | €184,721 | -€10,327 | -5.3% |
| Plant, machinery and equipment | 23 | €3,635 | €2,117 | -€1,517 | -41.7% |
| Furniture and vehicles | 24 | €668 | €422 | -€246 | -36.9% |
| Current assets | 29/58 | €136,952 | €156,255 | +€19,304 | +14.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €132,750 | +€32,750 | +32.8% |
| Other amounts receivable | 291 | €100,000 | €132,750 | +€32,750 | +32.8% |
| Stocks and contracts in progress | 3 | €2,936 | €2,291 | -€645 | -22.0% |
| Stocks | 30/36 | €2,936 | €2,291 | -€645 | -22.0% |
| Amounts receivable within one year | 40/41 | €23,478 | €4,709 | -€18,769 | -79.9% |
| Trade receivables | 40 | - | €60 | +€60 | |
| Other amounts receivable | 41 | €23,478 | €4,649 | -€18,829 | -80.2% |
| Cash at bank and in hand | 54/58 | €8,664 | €14,360 | +€5,696 | +65.7% |
| Deferred charges and accrued income | 490/1 | €1,874 | €2,146 | +€272 | +14.5% |
| Total equity and liabilities | 10/49 | €358,537 | €360,138 | +€1,601 | +0.4% |
| Equity | 10/15 | €31,091 | €41,554 | +€10,464 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,259 | €79,259 | = | 0.0% |
| Distributable reserves | 133 | €79,259 | €79,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,768 | -€56,305 | +€10,464 | +15.7% |
| Amounts payable | 17/49 | €327,446 | €318,584 | -€8,863 | -2.7% |
| Amounts payable after more than one year | 17 | €248,604 | €223,431 | -€25,173 | -10.1% |
| Financial debts | 170/4 | €248,604 | €223,431 | -€25,173 | -10.1% |
| Amounts payable within one year | 42/48 | €78,842 | €95,152 | +€16,310 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €29,328 | €38,736 | +€9,408 | +32.1% |
| Trade debts | 44 | €23,111 | €25,560 | +€2,449 | +10.6% |
| Suppliers | 440/4 | €23,111 | €25,560 | +€2,449 | +10.6% |
| Taxes, remuneration and social security | 45 | €19,092 | €30,687 | +€11,595 | +60.7% |
| Taxes | 450/3 | €10,686 | €22,300 | +€11,614 | +109% |
| Remuneration and social security | 454/9 | €8,407 | €8,387 | -€20 | -0.2% |
| Other amounts payable | 47/48 | €7,311 | €169 | -€7,142 | -97.7% |
| Remuneration, social security and pensions | 62 | €172,577 | €166,889 | -€5,688 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,882 | €17,703 | -€179 | -1.0% |
| Other operating charges | 640/8 | €2,337 | €4,321 | +€1,983 | +84.9% |
| Gross operating margin | 9900 | €228,387 | €216,324 | -€12,063 | -5.3% |
| Operating profit (loss) | 9901 | €35,591 | €27,411 | -€8,180 | -23.0% |
| Financial income | 75/76B | €0 | €2,589 | +€2,589 | +1,617,831% |
| Recurring financial income | 75 | €0 | €2,589 | +€2,589 | +1,617,831% |
| Financial charges | 65/66B | €12,615 | €15,083 | +€2,468 | +19.6% |
| Recurring financial charges | 65 | €12,615 | €15,083 | +€2,468 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €22,976 | €14,917 | -€8,059 | -35.1% |
| Income taxes | 67/77 | €905 | €4,453 | +€3,548 | +392% |
| Profit (loss) for the period | 9904 | €22,070 | €10,464 | -€11,607 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,070 | €10,464 | -€11,607 | -52.6% |
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 21 October 2026 via checked.be.