Melfi: 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.
Melfi
Largest movements
- Cash +€19,504
up €19,504 (+176%), from €11,113 to €30,617
mainly Receivables within one year (+€13,157) and Net result for the year (+€9,499)
- Receivables within one year -€13,157
down €13,157 (-37.0%), from €35,602 to €22,445
of which Trade receivables: -€13,023
- Tangible fixed assets -€2,284
down €2,284 (-30.9%), from €7,387 to €5,103
of which Plant, machinery and equipment: -€1,614
- Stocks and contracts -€1,305
down €1,305 (-32.2%), from €4,053 to €2,748
- Profit (loss) carried forward +€9,499
up €9,499 (+39.8%), from €23,884 to €33,383
- Trade debts -€6,998
down €6,998 (-42.6%), from €16,440 to €9,443
- Gross operating margin +€15,803
up €15,803 (+1,201%), from €1,316 to €17,119
- Taxes +€2,682
up €2,682, from -€303 to €2,379
- Financial charges -€496
down €496 (-47.3%), from €1,049 to €553
- Other operating charges -€332
down €332 (-53.7%), from €619 to €287
- Depreciation +€278
up €278 (+13.9%), from €2,006 to €2,284
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,339 | €60,989 | +€2,651 | +4.5% |
| Fixed assets | 21/28 | €7,387 | €5,103 | -€2,284 | -30.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,387 | €5,103 | -€2,284 | -30.9% |
| Land and buildings | 22 | €2,970 | €2,670 | -€300 | -10.1% |
| Plant, machinery and equipment | 23 | €3,683 | €2,069 | -€1,614 | -43.8% |
| Furniture and vehicles | 24 | €734 | €363 | -€371 | -50.5% |
| Current assets | 29/58 | €50,951 | €55,886 | +€4,935 | +9.7% |
| Stocks and contracts in progress | 3 | €4,053 | €2,748 | -€1,305 | -32.2% |
| Stocks | 30/36 | €4,053 | €2,748 | -€1,305 | -32.2% |
| Amounts receivable within one year | 40/41 | €35,602 | €22,445 | -€13,157 | -37.0% |
| Trade receivables | 40 | €29,446 | €16,422 | -€13,023 | -44.2% |
| Other amounts receivable | 41 | €6,156 | €6,023 | -€133 | -2.2% |
| Cash at bank and in hand | 54/58 | €11,113 | €30,617 | +€19,504 | +176% |
| Deferred charges and accrued income | 490/1 | €183 | €76 | -€107 | -58.7% |
| Total equity and liabilities | 10/49 | €58,339 | €60,989 | +€2,651 | +4.5% |
| Equity | 10/15 | €30,581 | €40,080 | +€9,499 | +31.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,884 | €33,383 | +€9,499 | +39.8% |
| Amounts payable | 17/49 | €27,757 | €20,909 | -€6,849 | -24.7% |
| Amounts payable within one year | 42/48 | €23,813 | €17,149 | -€6,664 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €2,100 | €2,100 | = | 0.0% |
| Trade debts | 44 | €16,440 | €9,443 | -€6,998 | -42.6% |
| Suppliers | 440/4 | €16,440 | €9,443 | -€6,998 | -42.6% |
| Taxes, remuneration and social security | 45 | €5,272 | €5,607 | +€334 | +6.3% |
| Taxes | 450/3 | €1,657 | €3,357 | +€1,699 | +103% |
| Remuneration and social security | 454/9 | €3,615 | €2,250 | -€1,365 | -37.8% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €3,945 | €3,760 | -€185 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €2,284 | +€278 | +13.9% |
| Other operating charges | 640/8 | €619 | €287 | -€332 | -53.7% |
| Non-recurring operating charges | 66A | - | €2,140 | +€2,140 | |
| Gross operating margin | 9900 | €1,316 | €17,119 | +€15,803 | +1,201% |
| Operating profit (loss) | 9901 | -€1,310 | €12,407 | +€13,717 | |
| Financial income | 75/76B | €0 | €23 | +€23 | +7,452% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +7,452% |
| Financial charges | 65/66B | €1,049 | €553 | -€496 | -47.3% |
| Recurring financial charges | 65 | €1,049 | €553 | -€496 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,358 | €11,878 | +€14,236 | |
| Income taxes | 67/77 | -€303 | €2,379 | +€2,682 | |
| Profit (loss) for the period | 9904 | -€2,055 | €9,499 | +€11,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,055 | €9,499 | +€11,554 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.