Molinaro: 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.
Molinaro
Largest movements
- Receivables within one year -€4,985
down €4,985 (-98.5%), from €5,061 to €76
- Cash -€320
no longer reported in 2024 (was €320)
mainly Net result for the year (-€21,427) and Short-term financial debts (-€4,629)
- Profit (loss) carried forward -€21,427
down €21,427 (-65.4%), from -€32,750 to -€54,177
- Other debts +€13,625
up €13,625 (+352.8%), from €3,862 to €17,486
- Contributions +€9,000
up €9,000 (+145.2%), from €6,200 to €15,200
- Short-term financial debts -€4,629
down €4,629 (-70.7%), from €6,550 to €1,920
- Tax, wage and social debts -€3,672
down €3,672 (-32.7%), from €11,217 to €7,545
of which Taxes: -€5,049
- Staff costs +€13,932
up €13,932 (+60.6%), from €23,002 to €36,934
- Other operating charges +€7,139
up €7,139 (+223.9%), from €3,189 to €10,328
- Financial charges +€5,041
up €5,041 (+403.7%), from €1,249 to €6,289
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.
Cash bridge derived
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 | €5,986 | €716 | -€5,270 | -88.0% |
| Current assets | 29/58 | €5,986 | €716 | -€5,270 | -88.0% |
| Stocks and contracts in progress | 3 | €309 | €336 | +€26 | +8.5% |
| Stocks | 30/36 | €309 | €336 | +€26 | +8.5% |
| Amounts receivable within one year | 40/41 | €5,061 | €76 | -€4,985 | -98.5% |
| Other amounts receivable | 41 | €5,061 | €76 | -€4,985 | -98.5% |
| Cash at bank and in hand | 54/58 | €320 | - | -€320 | |
| Deferred charges and accrued income | 490/1 | €296 | €304 | +€8 | +2.7% |
| Total equity and liabilities | 10/49 | €5,986 | €716 | -€5,270 | -88.0% |
| Equity | 10/15 | -€24,690 | -€37,117 | -€12,427 | -50.3% |
| Contributions | 10/11 | €6,200 | €15,200 | +€9,000 | +145.2% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,750 | -€54,177 | -€21,427 | -65.4% |
| Amounts payable | 17/49 | €30,676 | €37,833 | +€7,157 | +23.3% |
| Amounts payable within one year | 42/48 | €30,676 | €37,833 | +€7,157 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €670 | €670 | = | 0.0% |
| Financial debts | 43 | €6,550 | €1,920 | -€4,629 | -70.7% |
| Credit institutions | 430/8 | €6,550 | €1,920 | -€4,629 | -70.7% |
| Trade debts | 44 | €8,378 | €10,212 | +€1,834 | +21.9% |
| Suppliers | 440/4 | €8,378 | €10,212 | +€1,834 | +21.9% |
| Taxes, remuneration and social security | 45 | €11,217 | €7,545 | -€3,672 | -32.7% |
| Taxes | 450/3 | €8,788 | €3,740 | -€5,049 | -57.4% |
| Remuneration and social security | 454/9 | €2,429 | €3,805 | +€1,376 | +56.7% |
| Other amounts payable | 47/48 | €3,862 | €17,486 | +€13,625 | +352.8% |
| Remuneration, social security and pensions | 62 | €23,002 | €36,934 | +€13,932 | +60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | - | -€62 | |
| Other operating charges | 640/8 | €3,189 | €10,328 | +€7,139 | +223.9% |
| Gross operating margin | 9900 | €32,372 | €32,125 | -€247 | -0.8% |
| Operating profit (loss) | 9901 | €6,119 | -€15,138 | -€21,257 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,249 | €6,289 | +€5,041 | +403.7% |
| Recurring financial charges | 65 | €1,249 | €6,289 | +€5,041 | +403.7% |
| Profit (loss) for the period before taxes | 9903 | €4,870 | -€21,427 | -€26,298 | |
| Profit (loss) for the period | 9904 | €4,870 | -€21,427 | -€26,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,870 | -€21,427 | -€26,298 |
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 11 October 2026 via checked.be.