LE NAPOLI: 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.
LE NAPOLI
Largest movements
- Receivables within one year -€31,236
down €31,236 (-62.1%), from €50,303 to €19,067
of which Trade receivables: -€38,201
- Cash +€10,352
up €10,352 (+32.1%), from €32,259 to €42,611
mainly Receivables within one year (+€31,236) and Net result for the year (+€12,991)
- Tangible fixed assets +€7,014
up €7,014 (+78.2%), from €8,963 to €15,977
of which Furniture and vehicles: +€7,196
- Stocks and contracts -€3,752
down €3,752 (-74.6%), from €5,027 to €1,274
- Financial fixed assets +€2,520
up €2,520 (+2,016%), from €125 to €2,645
- Trade debts -€26,971
down €26,971 (-46.4%), from €58,071 to €31,100
- Profit (loss) carried forward +€12,991
up €12,991 (+340%), from €3,823 to €16,814
- Tax, wage and social debts -€1,124
down €1,124 (-5.4%), from €20,702 to €19,578
of which Remuneration and social security: -€2,667
- Gross operating margin +€20,771
up €20,771 (+24.3%), from €85,354 to €106,125
- Staff costs +€13,367
up €13,367 (+19.0%), from €70,277 to €83,645
- Other operating charges -€8,687
down €8,687 (-87.5%), from €9,925 to €1,238
- Taxes +€2,777
new in 2025: €2,777
- Depreciation -€2,731
down €2,731 (-39.7%), from €6,874 to €4,144
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 | €101,196 | €86,093 | -€15,103 | -14.9% |
| Fixed assets | 21/28 | €9,088 | €18,622 | +€9,534 | +105% |
| Tangible fixed assets | 22/27 | €8,963 | €15,977 | +€7,014 | +78.2% |
| Furniture and vehicles | 24 | €8,781 | €15,977 | +€7,196 | +82.0% |
| Other tangible fixed assets | 26 | €182 | - | -€182 | |
| Financial fixed assets | 28 | €125 | €2,645 | +€2,520 | +2,016% |
| Current assets | 29/58 | €92,108 | €67,471 | -€24,636 | -26.7% |
| Stocks and contracts in progress | 3 | €5,027 | €1,274 | -€3,752 | -74.6% |
| Stocks | 30/36 | €5,027 | €1,274 | -€3,752 | -74.6% |
| Amounts receivable within one year | 40/41 | €50,303 | €19,067 | -€31,236 | -62.1% |
| Trade receivables | 40 | €47,955 | €9,754 | -€38,201 | -79.7% |
| Other amounts receivable | 41 | €2,348 | €9,313 | +€6,966 | +297% |
| Current investments | 50/53 | €4,518 | €4,518 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,259 | €42,611 | +€10,352 | +32.1% |
| Total equity and liabilities | 10/49 | €101,196 | €86,093 | -€15,103 | -14.9% |
| Equity | 10/15 | €22,423 | €35,414 | +€12,991 | +57.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,823 | €16,814 | +€12,991 | +340% |
| Amounts payable | 17/49 | €78,773 | €50,679 | -€28,094 | -35.7% |
| Amounts payable within one year | 42/48 | €78,773 | €50,679 | -€28,094 | -35.7% |
| Trade debts | 44 | €58,071 | €31,100 | -€26,971 | -46.4% |
| Suppliers | 440/4 | €58,071 | €31,100 | -€26,971 | -46.4% |
| Taxes, remuneration and social security | 45 | €20,702 | €19,578 | -€1,124 | -5.4% |
| Taxes | 450/3 | €1,455 | €2,998 | +€1,543 | +106% |
| Remuneration and social security | 454/9 | €19,247 | €16,581 | -€2,667 | -13.9% |
| Remuneration, social security and pensions | 62 | €70,277 | €83,645 | +€13,367 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,874 | €4,144 | -€2,731 | -39.7% |
| Other operating charges | 640/8 | €9,925 | €1,238 | -€8,687 | -87.5% |
| Gross operating margin | 9900 | €85,354 | €106,125 | +€20,771 | +24.3% |
| Operating profit (loss) | 9901 | -€1,722 | €17,099 | +€18,822 | |
| Financial income | 75/76B | €3 | €0 | -€2 | -84.1% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -84.1% |
| Financial charges | 65/66B | €1,872 | €1,331 | -€541 | -28.9% |
| Recurring financial charges | 65 | €1,872 | €1,331 | -€541 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,591 | €15,769 | +€19,360 | |
| Income taxes | 67/77 | - | €2,777 | +€2,777 | |
| Profit (loss) for the period | 9904 | -€3,591 | €12,991 | +€16,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,591 | €12,991 | +€16,583 |
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 20 October 2026 via checked.be.