LES SAVEURS DES ABRUZZES: what changed
LES SAVEURS DES ABRUZZES
Largest movements
- Tangible fixed assets +€45,848
up €45,848 (+11.2%), from €410,535 to €456,382
of which Leasing and similar rights: +€72,180
- Receivables within one year -€20,857
down €20,857 (-31.4%), from €66,396 to €45,539
of which Trade receivables: -€44,725
- Cash -€10,346
down €10,346 (-94.9%), from €10,899 to €552
mainly Investment in fixed assets (net) (-€90,835) and Trade debts (-€27,905)
- Trade debts -€27,905
down €27,905 (-26.3%), from €106,040 to €78,135
- Debts after one year +€25,914
up €25,914 (+7.0%), from €367,676 to €393,590
- Current portion of long-term debt +€20,149
up €20,149 (+58.3%), from €34,534 to €54,683
- Profit (loss) carried forward -€16,393
down €16,393 (-46.3%), from -€35,377 to -€51,770
- Tax, wage and social debts +€11,543
up €11,543 (+14.9%), from €77,372 to €88,915
of which Remuneration and social security: +€8,649
- Depreciation +€17,151
up €17,151 (+61.6%), from €27,837 to €44,987
- Gross operating margin +€13,099
up €13,099 (+8.7%), from €151,078 to €164,178
- Financial charges +€6,134
up €6,134 (+42.8%), from €14,340 to €20,474
- Staff costs +€5,446
up €5,446 (+5.9%), from €92,840 to €98,286
- Other operating charges -€3,330
down €3,330 (-16.0%), from €20,864 to €17,534
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 | €575,164 | €592,676 | +€17,511 | +3.0% |
| Fixed assets | 21/28 | €410,782 | €456,630 | +€45,848 | +11.2% |
| Tangible fixed assets | 22/27 | €410,535 | €456,382 | +€45,848 | +11.2% |
| Land and buildings | 22 | €377,123 | €359,611 | -€17,512 | -4.6% |
| Plant, machinery and equipment | 23 | €22,899 | €18,739 | -€4,159 | -18.2% |
| Furniture and vehicles | 24 | €10,513 | €5,851 | -€4,661 | -44.3% |
| Leasing and similar rights | 25 | - | €72,180 | +€72,180 | |
| Financial fixed assets | 28 | €247 | €247 | = | 0.0% |
| Current assets | 29/58 | €164,382 | €136,046 | -€28,336 | -17.2% |
| Stocks and contracts in progress | 3 | €38,960 | €38,300 | -€660 | -1.7% |
| Stocks | 30/36 | €38,960 | €38,300 | -€660 | -1.7% |
| Amounts receivable within one year | 40/41 | €66,396 | €45,539 | -€20,857 | -31.4% |
| Trade receivables | 40 | €61,477 | €16,752 | -€44,725 | -72.8% |
| Other amounts receivable | 41 | €4,920 | €28,787 | +€23,867 | +485% |
| Cash at bank and in hand | 54/58 | €10,899 | €552 | -€10,346 | -94.9% |
| Deferred charges and accrued income | 490/1 | €48,127 | €51,655 | +€3,528 | +7.3% |
| Total equity and liabilities | 10/49 | €575,164 | €592,676 | +€17,511 | +3.0% |
| Equity | 10/15 | -€12,231 | -€28,624 | -€16,393 | -134% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,545 | €4,545 | = | 0.0% |
| Distributable reserves | 133 | €4,545 | €4,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,377 | -€51,770 | -€16,393 | -46.3% |
| Amounts payable | 17/49 | €587,395 | €621,300 | +€33,904 | +5.8% |
| Amounts payable after more than one year | 17 | €367,676 | €393,590 | +€25,914 | +7.0% |
| Financial debts | 170/4 | €367,676 | €393,590 | +€25,914 | +7.0% |
| Amounts payable within one year | 42/48 | €219,539 | €224,329 | +€4,790 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €34,534 | €54,683 | +€20,149 | +58.3% |
| Financial debts | 43 | €1,594 | €2,597 | +€1,003 | +63.0% |
| Credit institutions | 430/8 | €1,594 | €2,597 | +€1,003 | +63.0% |
| Trade debts | 44 | €106,040 | €78,135 | -€27,905 | -26.3% |
| Suppliers | 440/4 | €106,040 | €78,135 | -€27,905 | -26.3% |
| Taxes, remuneration and social security | 45 | €77,372 | €88,915 | +€11,543 | +14.9% |
| Taxes | 450/3 | €47,513 | €50,406 | +€2,894 | +6.1% |
| Remuneration and social security | 454/9 | €29,859 | €38,509 | +€8,649 | +29.0% |
| Accrued charges and deferred income | 492/3 | €180 | €3,380 | +€3,200 | +1,778% |
| Remuneration, social security and pensions | 62 | €92,840 | €98,286 | +€5,446 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,837 | €44,987 | +€17,151 | +61.6% |
| Other operating charges | 640/8 | €20,864 | €17,534 | -€3,330 | -16.0% |
| Gross operating margin | 9900 | €151,078 | €164,178 | +€13,099 | +8.7% |
| Operating profit (loss) | 9901 | €9,538 | €3,370 | -€6,167 | -64.7% |
| Financial income | 75/76B | €334 | €1,064 | +€729 | +218% |
| Recurring financial income | 75 | €334 | €1,064 | +€729 | +218% |
| Financial charges | 65/66B | €14,340 | €20,474 | +€6,134 | +42.8% |
| Recurring financial charges | 65 | €14,340 | €20,474 | +€6,134 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,468 | -€16,040 | -€11,572 | -259% |
| Income taxes | 67/77 | €525 | €353 | -€172 | -32.7% |
| Profit (loss) for the period | 9904 | -€4,993 | -€16,393 | -€11,400 | -228% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,993 | -€16,393 | -€11,400 | -228% |
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 8 November 2026 via checked.be.