Napoli: what changed
Two fiscal 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.
Napoli
Largest movements
- Tangible fixed assets +€26,360
up €26,360 (+1564.2%), from €1,685 to €28,045
- Cash -€17,094
down €17,094 (-60.3%), from €28,360 to €11,265
mainly Investment in fixed assets (net) (-€29,850) and Net result for the year (-€13,918)
- Receivables within one year +€5,679
new in 2025: €5,679
- Stocks and contracts +€1,218
up €1,218 (+37.2%), from €3,273 to €4,491
- Debts after one year +€43,730
new in 2025: €43,730
- Profit (loss) carried forward -€13,918
down €13,918 (-108.8%), from -€12,790 to -€26,709
- Trade debts -€12,738
down €12,738 (-53.4%), from €23,846 to €11,108
- Tax, wage and social debts -€5,711
down €5,711 (-97.6%), from €5,852 to €141
- Short-term financial debts +€4,800
new in 2025: €4,800
- Gross operating margin -€14,325
down €14,325 (-31.6%), from €45,283 to €30,959
- Staff costs +€9,256
up €9,256 (+33.1%), from €27,985 to €37,241
- Depreciation +€2,290
up €2,290 (+190.8%), from €1,200 to €3,490
- Financial charges -€953
down €953 (-27.4%), from €3,476 to €2,523
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.
Cash bridge derived
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 | €37,367 | €53,530 | +€16,162 | +43.3% |
| Fixed assets | 21/28 | €5,735 | €32,095 | +€26,360 | +459.6% |
| Tangible fixed assets | 22/27 | €1,685 | €28,045 | +€26,360 | +1564.2% |
| Plant, machinery and equipment | 23 | €1,685 | €28,045 | +€26,360 | +1564.2% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €31,632 | €21,435 | -€10,197 | -32.2% |
| Stocks and contracts in progress | 3 | €3,273 | €4,491 | +€1,218 | +37.2% |
| Stocks | 30/36 | €3,273 | €4,491 | +€1,218 | +37.2% |
| Amounts receivable within one year | 40/41 | - | €5,679 | +€5,679 | |
| Other amounts receivable | 41 | - | €5,679 | +€5,679 | |
| Cash at bank and in hand | 54/58 | €28,360 | €11,265 | -€17,094 | -60.3% |
| Total equity and liabilities | 10/49 | €37,367 | €53,530 | +€16,162 | +43.3% |
| Equity | 10/15 | €7,670 | -€6,249 | -€13,918 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,790 | -€26,709 | -€13,918 | -108.8% |
| Amounts payable | 17/49 | €29,698 | €59,778 | +€30,081 | +101.3% |
| Amounts payable after more than one year | 17 | - | €43,730 | +€43,730 | |
| Financial debts | 170/4 | - | €43,730 | +€43,730 | |
| Amounts payable within one year | 42/48 | €29,698 | €16,049 | -€13,649 | -46.0% |
| Financial debts | 43 | - | €4,800 | +€4,800 | |
| Credit institutions | 430/8 | - | €4,800 | +€4,800 | |
| Trade debts | 44 | €23,846 | €11,108 | -€12,738 | -53.4% |
| Suppliers | 440/4 | €23,846 | €11,108 | -€12,738 | -53.4% |
| Taxes, remuneration and social security | 45 | €5,852 | €141 | -€5,711 | -97.6% |
| Taxes | 450/3 | €5,852 | €141 | -€5,711 | -97.6% |
| Remuneration, social security and pensions | 62 | €27,985 | €37,241 | +€9,256 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €3,490 | +€2,290 | +190.8% |
| Other operating charges | 640/8 | €1,754 | €1,482 | -€273 | -15.5% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €45,283 | €30,959 | -€14,325 | -31.6% |
| Operating profit (loss) | 9901 | €14,291 | -€11,254 | -€25,545 | |
| Financial charges | 65/66B | €3,476 | €2,523 | -€953 | -27.4% |
| Recurring financial charges | 65 | €3,476 | €2,523 | -€953 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €10,815 | -€13,777 | -€24,593 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €10,676 | -€13,918 | -€24,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,676 | -€13,918 | -€24,594 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.