NAPOLIFICIO: 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.
NAPOLIFICIO
Largest movements
- Tangible fixed assets -€19,214
down €19,214 (-21.0%), from €91,409 to €72,196
of which Plant, machinery and equipment: -€14,477
- Receivables within one year -€12,148
down €12,148 (-81.0%), from €14,991 to €2,843
of which Trade receivables: -€12,314
- Stocks and contracts -€4,400
down €4,400 (-91.4%), from €4,812 to €411
- Profit (loss) carried forward -€28,722
down €28,722 (-45.5%), from -€63,192 to -€91,914
- Other debts +€19,441
up €19,441 (+19.2%), from €101,487 to €120,928
- Debts after one year -€16,918
down €16,918 (-69.9%), from €24,211 to €7,293
- Trade debts -€10,349
down €10,349 (-82.7%), from €12,513 to €2,164
- Gross operating margin +€21,206
up €21,206 (+74.9%), from -€28,320 to -€7,114
- Depreciation +€7,648
up €7,648 (+66.1%), from €11,565 to €19,214
- Other operating charges -€3,540
down €3,540 (-83.4%), from €4,244 to €704
- Financial charges -€1,093
down €1,093 (-39.3%), from €2,782 to €1,690
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 | €111,231 | €75,458 | -€35,772 | -32.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €91,409 | €72,196 | -€19,214 | -21.0% |
| Tangible fixed assets | 22/27 | €91,409 | €72,196 | -€19,214 | -21.0% |
| Plant, machinery and equipment | 23 | €58,555 | €44,078 | -€14,477 | -24.7% |
| Furniture and vehicles | 24 | €224 | €127 | -€97 | -43.3% |
| Other tangible fixed assets | 26 | €32,631 | €27,991 | -€4,640 | -14.2% |
| Current assets | 29/58 | €19,821 | €3,263 | -€16,559 | -83.5% |
| Stocks and contracts in progress | 3 | €4,812 | €411 | -€4,400 | -91.4% |
| Stocks | 30/36 | €4,812 | €411 | -€4,400 | -91.4% |
| Amounts receivable within one year | 40/41 | €14,991 | €2,843 | -€12,148 | -81.0% |
| Trade receivables | 40 | €14,991 | €2,677 | -€12,314 | -82.1% |
| Other amounts receivable | 41 | €0 | €165 | +€165 | |
| Cash at bank and in hand | 54/58 | €18 | €8 | -€10 | -55.5% |
| Total equity and liabilities | 10/49 | €111,231 | €75,458 | -€35,772 | -32.2% |
| Equity | 10/15 | -€43,192 | -€71,914 | -€28,722 | -66.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,192 | -€91,914 | -€28,722 | -45.5% |
| Amounts payable | 17/49 | €154,423 | €147,372 | -€7,051 | -4.6% |
| Amounts payable after more than one year | 17 | €24,211 | €7,293 | -€16,918 | -69.9% |
| Financial debts | 170/4 | €24,211 | €7,293 | -€16,918 | -69.9% |
| Amounts payable within one year | 42/48 | €130,211 | €140,079 | +€9,868 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €16,124 | €16,987 | +€863 | +5.4% |
| Trade debts | 44 | €12,513 | €2,164 | -€10,349 | -82.7% |
| Suppliers | 440/4 | €12,513 | €2,164 | -€10,349 | -82.7% |
| Taxes, remuneration and social security | 45 | €87 | €0 | -€87 | -100% |
| Taxes | 450/3 | €87 | €0 | -€87 | -100% |
| Other amounts payable | 47/48 | €101,487 | €120,928 | +€19,441 | +19.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,565 | €19,214 | +€7,648 | +66.1% |
| Other operating charges | 640/8 | €4,244 | €704 | -€3,540 | -83.4% |
| Gross operating margin | 9900 | -€28,320 | -€7,114 | +€21,206 | +74.9% |
| Operating profit (loss) | 9901 | -€44,130 | -€27,032 | +€17,098 | +38.7% |
| Financial charges | 65/66B | €2,782 | €1,690 | -€1,093 | -39.3% |
| Recurring financial charges | 65 | €2,782 | €1,690 | -€1,093 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,912 | -€28,722 | +€18,190 | +38.8% |
| Profit (loss) for the period | 9904 | -€46,912 | -€28,722 | +€18,190 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,912 | -€28,722 | +€18,190 | +38.8% |
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 14 October 2026 via checked.be.