NAPOLI PER SEMPRE: what changed
NAPOLI PER SEMPRE
Largest movements
- Receivables within one year +€518,227
up €518,227 (+3,427%), from €15,123 to €533,350
of which Other amounts receivable: +€510,670
- Deferred charges and accrued income +€402,666
new in 2025: €402,666
- Receivables after one year +€150,000
new in 2025: €150,000
- Current investments +€44,842
new in 2025: €44,842
- Cash -€30,126
down €30,126 (-48.6%), from €61,931 to €31,805
mainly Receivables within one year (-€518,227) and Deferred charges and accrued income (-€402,666)
- Trade debts +€608,342
new in 2025: €608,342
- Reserves +€459,798
up €459,798 (+24,720%), from €1,860 to €461,658
of which Distributable reserves: +€459,798
- Tax, wage and social debts +€63,557
up €63,557 (+1,189%), from €5,344 to €68,900
- Profit (loss) carried forward -€57,351
no longer reported in 2025 (was €57,351)
- Accrued charges and deferred income +€12,563
new in 2025: €12,563
- Financial income +€21,871
new in 2025: €21,871
- Taxes +€14,459
new in 2025: €14,459
- Gross operating margin -€2,605
down €2,605 (-7.6%), from €34,484 to €31,879
- Depreciation -€1,299
no longer reported in 2025 (was €1,299)
- Other operating charges -€484
down €484 (-54.8%), from €884 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,055 | €1,163,963 | +€1.1m | +1,411% |
| Fixed assets | 21/28 | - | €1,299 | +€1,299 | |
| Tangible fixed assets | 22/27 | - | €1,299 | +€1,299 | |
| Other tangible fixed assets | 26 | - | €1,299 | +€1,299 | |
| Current assets | 29/58 | €77,055 | €1,162,664 | +€1.1m | +1,409% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €15,123 | €533,350 | +€518,227 | +3,427% |
| Trade receivables | 40 | €15,123 | €22,680 | +€7,557 | +50.0% |
| Other amounts receivable | 41 | - | €510,670 | +€510,670 | |
| Current investments | 50/53 | - | €44,842 | +€44,842 | |
| Cash at bank and in hand | 54/58 | €61,931 | €31,805 | -€30,126 | -48.6% |
| Deferred charges and accrued income | 490/1 | - | €402,666 | +€402,666 | |
| Total equity and liabilities | 10/49 | €77,055 | €1,163,963 | +€1.1m | +1,411% |
| Equity | 10/15 | €71,711 | €474,158 | +€402,447 | +561% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €461,658 | +€459,798 | +24,720% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €459,798 | +€459,798 | |
| Profit (loss) carried forward | 14 | €57,351 | - | -€57,351 | |
| Amounts payable | 17/49 | €5,344 | €689,805 | +€684,461 | +12,809% |
| Amounts payable within one year | 42/48 | €5,344 | €677,242 | +€671,898 | +12,574% |
| Trade debts | 44 | - | €608,342 | +€608,342 | |
| Suppliers | 440/4 | - | €608,342 | +€608,342 | |
| Taxes, remuneration and social security | 45 | €5,344 | €68,900 | +€63,557 | +1,189% |
| Taxes | 450/3 | €5,344 | €68,900 | +€63,557 | +1,189% |
| Accrued charges and deferred income | 492/3 | - | €12,563 | +€12,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,299 | - | -€1,299 | |
| Other operating charges | 640/8 | €884 | €400 | -€484 | -54.8% |
| Gross operating margin | 9900 | €34,484 | €31,879 | -€2,605 | -7.6% |
| Operating profit (loss) | 9901 | €32,301 | €31,479 | -€822 | -2.5% |
| Financial income | 75/76B | - | €21,871 | +€21,871 | |
| Recurring financial income | 75 | - | €21,871 | +€21,871 | |
| Financial charges | 65/66B | €460 | €382 | -€79 | -17.1% |
| Recurring financial charges | 65 | €460 | €382 | -€79 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €31,841 | €52,969 | +€21,128 | +66.4% |
| Income taxes | 67/77 | - | €14,459 | +€14,459 | |
| Profit (loss) for the period | 9904 | €31,841 | €38,510 | +€6,669 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,841 | €38,510 | +€6,669 | +20.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.