LOSCIUTO GIULIA: 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.
LOSCIUTO GIULIA
Largest movements
- Tangible fixed assets +€25,258
up €25,258 (+3,367%), from €750 to €26,009
of which Furniture and vehicles: +€25,428
- Receivables within one year +€5,789
up €5,789 (+485%), from €1,194 to €6,983
of which Trade receivables: +€5,789
- Cash +€5,525
up €5,525 (+10.9%), from €50,768 to €56,293
mainly Debts after one year (+€11,298) and Trade debts (+€9,070)
- Stocks and contracts +€1,422
up €1,422 (+107%), from €1,323 to €2,745
- Debts after one year +€11,298
new in 2025: €11,298
- Trade debts +€9,070
up €9,070 (+549%), from €1,653 to €10,723
- Profit (loss) carried forward +€8,021
up €8,021 (+337%), from €2,378 to €10,399
- Other debts +€5,123
up €5,123 (+12.2%), from €42,085 to €47,208
- Current portion of long-term debt +€2,932
new in 2025: €2,932
- Gross operating margin +€2,445
up €2,445 (+22.7%), from €10,784 to €13,230
- Other operating charges -€1,484
down €1,484 (-56.3%), from €2,637 to €1,153
- Depreciation -€583
down €583 (-13.9%), from €4,202 to €3,620
- Financial charges +€331
up €331 (+317%), from €105 to €436
of which Financial charges: +€325
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 | €54,961 | €93,679 | +€38,718 | +70.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,677 | €26,935 | +€25,258 | +1,506% |
| Tangible fixed assets | 22/27 | €750 | €26,009 | +€25,258 | +3,367% |
| Plant, machinery and equipment | 23 | €750 | €580 | -€170 | -22.7% |
| Furniture and vehicles | 24 | €0 | €25,428 | +€25,428 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €927 | €927 | = | 0.0% |
| Current assets | 29/58 | €53,285 | €66,744 | +€13,459 | +25.3% |
| Stocks and contracts in progress | 3 | €1,323 | €2,745 | +€1,422 | +107% |
| Stocks | 30/36 | €1,323 | €2,745 | +€1,422 | +107% |
| Amounts receivable within one year | 40/41 | €1,194 | €6,983 | +€5,789 | +485% |
| Trade receivables | 40 | €1,194 | €6,983 | +€5,789 | +485% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €50,768 | €56,293 | +€5,525 | +10.9% |
| Deferred charges and accrued income | 490/1 | €0 | €724 | +€724 | |
| Total equity and liabilities | 10/49 | €54,961 | €93,679 | +€38,718 | +70.4% |
| Equity | 10/15 | €9,198 | €17,219 | +€8,021 | +87.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,378 | €10,399 | +€8,021 | +337% |
| Amounts payable | 17/49 | €45,763 | €76,460 | +€30,697 | +67.1% |
| Amounts payable after more than one year | 17 | - | €11,298 | +€11,298 | |
| Financial debts | 170/4 | - | €11,298 | +€11,298 | |
| Amounts payable within one year | 42/48 | €45,763 | €63,626 | +€17,862 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,932 | +€2,932 | |
| Trade debts | 44 | €1,653 | €10,723 | +€9,070 | +549% |
| Suppliers | 440/4 | €1,653 | €10,723 | +€9,070 | +549% |
| Taxes, remuneration and social security | 45 | €2,025 | €2,762 | +€737 | +36.4% |
| Taxes | 450/3 | €2,025 | €2,762 | +€737 | +36.4% |
| Other amounts payable | 47/48 | €42,085 | €47,208 | +€5,123 | +12.2% |
| Accrued charges and deferred income | 492/3 | - | €1,536 | +€1,536 | |
| Non-recurring operating income | 76A | €0 | €2 | +€1 | +1,633% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,202 | €3,620 | -€583 | -13.9% |
| Other operating charges | 640/8 | €2,637 | €1,153 | -€1,484 | -56.3% |
| Gross operating margin | 9900 | €10,784 | €13,230 | +€2,445 | +22.7% |
| Operating profit (loss) | 9901 | €3,946 | €8,457 | +€4,511 | +114% |
| Financial charges | 65/66B | €105 | €436 | +€331 | +317% |
| Recurring financial charges | 65 | €104 | €429 | +€325 | +311% |
| Non-recurring financial charges | 66B | €0 | €7 | +€6 | +6,460% |
| Profit (loss) for the period before taxes | 9903 | €3,841 | €8,021 | +€4,180 | +109% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €3,841 | €8,021 | +€4,180 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €3,841 | €8,021 | +€4,180 | +109% |
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 19 October 2026 via checked.be.