Nonno Profumato: 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.
Nonno Profumato
Largest movements
- Receivables within one year +€32,205
up €32,205 (+39.5%), from €81,606 to €113,810
of which Other amounts receivable: +€35,105
- Cash +€15,163
up €15,163 (+19.3%), from €78,751 to €93,914
mainly Net result for the year (+€61,207) and Tax, wage and social debts (+€6,799)
- Deferred charges and accrued income +€7,261
new in 2025: €7,261
- Profit (loss) carried forward +€61,207
up €61,207 (+57.4%), from €106,660 to €167,867
- Trade debts -€15,129
down €15,129 (-47.8%), from €31,623 to €16,495
- Tax, wage and social debts +€6,799
up €6,799 (+24.8%), from €27,400 to €34,199
- Gross operating margin +€2,582
up €2,582 (+3.5%), from €73,828 to €76,410
- Financial income +€2,545
up €2,545 (+128%), from €1,988 to €4,533
- Financial charges +€1,294
up €1,294 (+614%), from €211 to €1,505
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 | €168,749 | €222,028 | +€53,278 | +31.6% |
| Fixed assets | 21/28 | €8,392 | €7,042 | -€1,350 | -16.1% |
| Tangible fixed assets | 22/27 | €8,392 | €7,042 | -€1,350 | -16.1% |
| Plant, machinery and equipment | 23 | €6,858 | €6,008 | -€850 | -12.4% |
| Furniture and vehicles | 24 | €1,534 | €1,034 | -€500 | -32.6% |
| Current assets | 29/58 | €160,357 | €214,985 | +€54,628 | +34.1% |
| Amounts receivable within one year | 40/41 | €81,606 | €113,810 | +€32,205 | +39.5% |
| Trade receivables | 40 | €15,000 | €12,100 | -€2,900 | -19.3% |
| Other amounts receivable | 41 | €66,606 | €101,710 | +€35,105 | +52.7% |
| Cash at bank and in hand | 54/58 | €78,751 | €93,914 | +€15,163 | +19.3% |
| Deferred charges and accrued income | 490/1 | - | €7,261 | +€7,261 | |
| Total equity and liabilities | 10/49 | €168,749 | €222,028 | +€53,278 | +31.6% |
| Equity | 10/15 | €109,660 | €170,867 | +€61,207 | +55.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,660 | €167,867 | +€61,207 | +57.4% |
| Amounts payable | 17/49 | €59,089 | €51,161 | -€7,929 | -13.4% |
| Amounts payable within one year | 42/48 | €59,024 | €50,694 | -€8,330 | -14.1% |
| Trade debts | 44 | €31,623 | €16,495 | -€15,129 | -47.8% |
| Suppliers | 440/4 | €31,623 | €16,495 | -€15,129 | -47.8% |
| Taxes, remuneration and social security | 45 | €27,400 | €34,199 | +€6,799 | +24.8% |
| Taxes | 450/3 | €27,400 | €34,199 | +€6,799 | +24.8% |
| Accrued charges and deferred income | 492/3 | €66 | €467 | +€401 | +610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €1,350 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €620 | +€232 | +60.0% |
| Gross operating margin | 9900 | €73,828 | €76,410 | +€2,582 | +3.5% |
| Operating profit (loss) | 9901 | €72,091 | €74,441 | +€2,350 | +3.3% |
| Financial income | 75/76B | €1,988 | €4,533 | +€2,545 | +128% |
| Recurring financial income | 75 | €1,988 | €4,533 | +€2,545 | +128% |
| Financial charges | 65/66B | €211 | €1,505 | +€1,294 | +614% |
| Recurring financial charges | 65 | €211 | €1,505 | +€1,294 | +614% |
| Profit (loss) for the period before taxes | 9903 | €73,868 | €77,469 | +€3,601 | +4.9% |
| Income taxes | 67/77 | €15,666 | €16,262 | +€596 | +3.8% |
| Profit (loss) for the period | 9904 | €58,202 | €61,207 | +€3,005 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,202 | €61,207 | +€3,005 | +5.2% |
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 22 October 2026 via checked.be.