NAPOLI-SRL: 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.
NAPOLI-SRL
Largest movements
- Cash -€21,337
down €21,337 (-91.8%), from €23,233 to €1,896
mainly Net result for the year (-€31,429) and Tax, wage and social debts (-€7,549)
- Tangible fixed assets -€1,992
down €1,992 (-77.9%), from €2,558 to €566
of which Plant, machinery and equipment: -€1,204
- Stocks and contracts -€1,572
no longer reported in 2025 (was €1,572)
- Intangible fixed assets -€750
no longer reported in 2025 (was €750)
- Profit (loss) carried forward -€31,349
new in 2025: -€31,349
- Other debts +€14,000
new in 2025: €14,000
- Tax, wage and social debts -€7,549
down €7,549 (-73.6%), from €10,260 to €2,711
of which Remuneration and social security: -€5,492
- Trade debts -€673
no longer reported in 2025 (was €673)
- Gross operating margin -€137,517
down €137,517 (-79.6%), from €172,663 to €35,146
- Staff costs -€93,453
down €93,453 (-59.4%), from €157,325 to €63,872
- Depreciation -€2,242
no longer reported in 2025 (was €2,242)
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 | €28,113 | €2,461 | -€25,651 | -91.2% |
| Fixed assets | 21/28 | €3,308 | €566 | -€2,742 | -82.9% |
| Intangible fixed assets | 21 | €750 | - | -€750 | |
| Tangible fixed assets | 22/27 | €2,558 | €566 | -€1,992 | -77.9% |
| Plant, machinery and equipment | 23 | €1,546 | €342 | -€1,204 | -77.9% |
| Furniture and vehicles | 24 | €1,012 | €224 | -€788 | -77.9% |
| Current assets | 29/58 | €24,805 | €1,896 | -€22,909 | -92.4% |
| Stocks and contracts in progress | 3 | €1,572 | - | -€1,572 | |
| Stocks | 30/36 | €1,572 | - | -€1,572 | |
| Cash at bank and in hand | 54/58 | €23,233 | €1,896 | -€21,337 | -91.8% |
| Total equity and liabilities | 10/49 | €28,113 | €2,461 | -€25,651 | -91.2% |
| Equity | 10/15 | €17,179 | -€14,249 | -€31,429 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,179 | €7,100 | -€79 | -1.1% |
| Distributable reserves | 133 | €7,179 | €7,100 | -€79 | -1.1% |
| Profit (loss) carried forward | 14 | - | -€31,349 | -€31,349 | |
| Amounts payable | 17/49 | €10,933 | €16,711 | +€5,777 | +52.8% |
| Amounts payable within one year | 42/48 | €10,933 | €16,711 | +€5,777 | +52.8% |
| Trade debts | 44 | €673 | - | -€673 | |
| Suppliers | 440/4 | €673 | - | -€673 | |
| Taxes, remuneration and social security | 45 | €10,260 | €2,711 | -€7,549 | -73.6% |
| Taxes | 450/3 | €4,768 | €2,711 | -€2,057 | -43.1% |
| Remuneration and social security | 454/9 | €5,492 | - | -€5,492 | |
| Other amounts payable | 47/48 | - | €14,000 | +€14,000 | |
| Remuneration, social security and pensions | 62 | €157,325 | €63,872 | -€93,453 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,242 | - | -€2,242 | |
| Other operating charges | 640/8 | €1,369 | €213 | -€1,156 | -84.4% |
| Gross operating margin | 9900 | €172,663 | €35,146 | -€137,517 | -79.6% |
| Operating profit (loss) | 9901 | €11,727 | -€28,940 | -€40,667 | |
| Financial income | 75/76B | €5 | €555 | +€550 | +11,004% |
| Recurring financial income | 75 | €5 | €555 | +€550 | +11,004% |
| Financial charges | 65/66B | €1,842 | €333 | -€1,508 | -81.9% |
| Recurring financial charges | 65 | €1,842 | €333 | -€1,508 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €9,890 | -€28,718 | -€38,608 | |
| Income taxes | 67/77 | €2,711 | €2,711 | = | 0.0% |
| Profit (loss) for the period | 9904 | €7,179 | -€31,429 | -€38,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,179 | -€31,429 | -€38,608 |
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.