MODA ITALIA: 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.
MODA ITALIA
Largest movements
- Cash +€389
up €389 (+4.8%), from €8,134 to €8,523
mainly Other debts (+€1,000) and Stocks and contracts (+€171)
- Other debts +€1,000
up €1,000 (+2.9%), from €34,645 to €35,645
- Write-downs -€4,008
down €4,008, from €3,951 to -€57
- Other operating charges +€518
up €518 (+367%), from €141 to €659
- Gross operating margin +€287
up €287, from €0 to €287
- Financial charges +€8
up €8 (+31.8%), from €25 to €33
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 | €37,225 | €37,749 | +€525 | +1.4% |
| Current assets | 29/58 | €37,225 | €37,749 | +€525 | +1.4% |
| Stocks and contracts in progress | 3 | €29,087 | €28,916 | -€171 | -0.6% |
| Stocks | 30/36 | €29,087 | €28,916 | -€171 | -0.6% |
| Amounts receivable within one year | 40/41 | €4 | €310 | +€307 | +8,662% |
| Trade receivables | 40 | - | €310 | +€310 | |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100% |
| Cash at bank and in hand | 54/58 | €8,134 | €8,523 | +€389 | +4.8% |
| Total equity and liabilities | 10/49 | €37,225 | €37,749 | +€525 | +1.4% |
| Equity | 10/15 | -€248,236 | -€248,585 | -€348 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,429 | -€268,777 | -€348 | -0.1% |
| Amounts payable | 17/49 | €285,461 | €286,334 | +€873 | +0.3% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,461 | €36,309 | +€848 | +2.4% |
| Trade debts | 44 | €816 | €664 | -€152 | -18.6% |
| Suppliers | 440/4 | €816 | €664 | -€152 | -18.6% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €34,645 | €35,645 | +€1,000 | +2.9% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,951 | -€57 | -€4,008 | |
| Other operating charges | 640/8 | €141 | €659 | +€518 | +367% |
| Gross operating margin | 9900 | €0 | €287 | +€287 | |
| Operating profit (loss) | 9901 | -€4,093 | -€315 | +€3,777 | +92.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €25 | €33 | +€8 | +31.8% |
| Recurring financial charges | 65 | €25 | €33 | +€8 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,118 | -€348 | +€3,769 | +91.5% |
| Profit (loss) for the period | 9904 | -€4,118 | -€348 | +€3,769 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,118 | -€348 | +€3,769 | +91.5% |
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 26 October 2026 via checked.be.