Nati a Palermo: 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.
Nati a Palermo
Largest movements
- Receivables within one year -€8,929
no longer reported in 2025 (was €8,929)
of which Trade receivables: -€8,042
- Tangible fixed assets +€7,200
new in 2025: €7,200
- Cash +€2,578
up €2,578 (+59.1%), from €4,362 to €6,940
mainly Receivables within one year (+€8,929) and Other debts (+€4,406)
- Intangible fixed assets -€1,000
down €1,000 (-11.5%), from €8,667 to €7,667
- Stocks and contracts +€701
new in 2025: €701
- Advances received -€7,896
no longer reported in 2025 (was €7,896)
- Other debts +€4,406
up €4,406 (+34.3%), from €12,849 to €17,256
- Profit (loss) carried forward +€2,381
up €2,381, from -€2,128 to €252
- Trade debts +€1,063
up €1,063 (+31.8%), from €3,341 to €4,404
- Tax, wage and social debts +€595
new in 2025: €595
- Turnover +€17,238
up €17,238 (+19.0%), from €90,562 to €107,800
- Purchases and services +€11,250
up €11,250 (+12.3%), from €91,140 to €102,390
- Gross operating margin +€5,988
up €5,988, from -€578 to €5,411
- Depreciation +€1,467
up €1,467 (+110%), from €1,333 to €2,800
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 | €21,957 | €22,507 | +€550 | +2.5% |
| Fixed assets | 21/28 | €8,667 | €14,867 | +€6,200 | +71.5% |
| Intangible fixed assets | 21 | €8,667 | €7,667 | -€1,000 | -11.5% |
| Tangible fixed assets | 22/27 | - | €7,200 | +€7,200 | |
| Plant, machinery and equipment | 23 | - | €7,200 | +€7,200 | |
| Current assets | 29/58 | €13,291 | €7,641 | -€5,650 | -42.5% |
| Stocks and contracts in progress | 3 | - | €701 | +€701 | |
| Stocks | 30/36 | - | €701 | +€701 | |
| Amounts receivable within one year | 40/41 | €8,929 | - | -€8,929 | |
| Trade receivables | 40 | €8,042 | - | -€8,042 | |
| Other amounts receivable | 41 | €886 | - | -€886 | |
| Cash at bank and in hand | 54/58 | €4,362 | €6,940 | +€2,578 | +59.1% |
| Total equity and liabilities | 10/49 | €21,957 | €22,507 | +€550 | +2.5% |
| Equity | 10/15 | -€2,128 | €252 | +€2,381 | |
| Profit (loss) carried forward | 14 | -€2,128 | €252 | +€2,381 | |
| Amounts payable | 17/49 | €24,086 | €22,255 | -€1,831 | -7.6% |
| Amounts payable within one year | 42/48 | €24,086 | €22,255 | -€1,831 | -7.6% |
| Trade debts | 44 | €3,341 | €4,404 | +€1,063 | +31.8% |
| Suppliers | 440/4 | €3,341 | €4,404 | +€1,063 | +31.8% |
| Advances received on contracts in progress | 46 | €7,896 | - | -€7,896 | |
| Taxes, remuneration and social security | 45 | - | €595 | +€595 | |
| Taxes | 450/3 | - | €595 | +€595 | |
| Other amounts payable | 47/48 | €12,849 | €17,256 | +€4,406 | +34.3% |
| Turnover | 70 | €90,562 | €107,800 | +€17,238 | +19.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,140 | €102,390 | +€11,250 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €2,800 | +€1,467 | +110% |
| Other operating charges | 640/8 | €175 | - | -€175 | |
| Gross operating margin | 9900 | -€578 | €5,411 | +€5,988 | |
| Operating profit (loss) | 9901 | -€2,086 | €2,611 | +€4,696 | |
| Financial charges | 65/66B | €42 | €119 | +€77 | +181% |
| Recurring financial charges | 65 | €42 | €119 | +€77 | +181% |
| Profit (loss) for the period before taxes | 9903 | -€2,128 | €2,492 | +€4,620 | |
| Income taxes | 67/77 | - | €111 | +€111 | |
| Profit (loss) for the period | 9904 | -€2,128 | €2,381 | +€4,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,128 | €2,381 | +€4,509 |
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 27 October 2026 via checked.be.