Nuova Linea: 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.
Nuova Linea
Largest movements
- Cash +€23,867
up €23,867 (+240%), from €9,956 to €33,823
mainly Net result for the year (+€35,423) and Depreciation (+€29,944)
- Tangible fixed assets -€20,578
down €20,578 (-4.0%), from €509,999 to €489,421
- Debts after one year -€38,050
down €38,050 (-11.5%), from €331,079 to €293,029
- Reserves +€35,423
up €35,423 (+22.6%), from €156,525 to €191,949
of which Distributable reserves: +€35,423
- Trade debts +€7,812
up €7,812 (+61.1%), from €12,785 to €20,597
- Gross operating margin +€35,643
up €35,643 (+53.4%), from €66,694 to €102,337
- Taxes +€11,453
up €11,453 (+382%), from €2,998 to €14,451
- Financial charges -€6,702
down €6,702 (-24.0%), from €27,972 to €21,270
- Depreciation +€4,302
up €4,302 (+16.8%), from €25,643 to €29,944
- Financial income -€1,160
down €1,160 (-48.0%), from €2,417 to €1,256
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 | €591,441 | €594,927 | +€3,486 | +0.6% |
| Fixed assets | 21/28 | €509,999 | €489,421 | -€20,578 | -4.0% |
| Tangible fixed assets | 22/27 | €509,999 | €489,421 | -€20,578 | -4.0% |
| Land and buildings | 22 | €480,961 | €475,750 | -€5,210 | -1.1% |
| Plant, machinery and equipment | 23 | €10,870 | €9,015 | -€1,856 | -17.1% |
| Furniture and vehicles | 24 | €11,622 | €4,656 | -€6,965 | -59.9% |
| Leasing and similar rights | 25 | €6,546 | €0 | -€6,546 | -100% |
| Current assets | 29/58 | €81,442 | €105,505 | +€24,063 | +29.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €68,022 | €69,222 | +€1,200 | +1.8% |
| Trade receivables | 40 | €4,175 | €25,641 | +€21,467 | +514% |
| Other amounts receivable | 41 | €63,847 | €43,580 | -€20,266 | -31.7% |
| Cash at bank and in hand | 54/58 | €9,956 | €33,823 | +€23,867 | +240% |
| Deferred charges and accrued income | 490/1 | €3,464 | €2,461 | -€1,004 | -29.0% |
| Total equity and liabilities | 10/49 | €591,441 | €594,927 | +€3,486 | +0.6% |
| Equity | 10/15 | €193,937 | €229,361 | +€35,423 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,525 | €191,949 | +€35,423 | +22.6% |
| Tax-exempt reserves | 132 | €19,466 | €19,466 | = | 0.0% |
| Distributable reserves | 133 | €137,059 | €172,482 | +€35,423 | +25.8% |
| Profit (loss) carried forward | 14 | €18,812 | €18,812 | = | 0.0% |
| Amounts payable | 17/49 | €397,504 | €365,566 | -€31,938 | -8.0% |
| Amounts payable after more than one year | 17 | €331,079 | €293,029 | -€38,050 | -11.5% |
| Financial debts | 170/4 | €331,079 | €293,029 | -€38,050 | -11.5% |
| Amounts payable within one year | 42/48 | €66,425 | €72,537 | +€6,112 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €46,610 | €46,030 | -€579 | -1.2% |
| Financial debts | 43 | - | €267 | +€267 | |
| Credit institutions | 430/8 | - | €267 | +€267 | |
| Trade debts | 44 | €12,785 | €20,597 | +€7,812 | +61.1% |
| Suppliers | 440/4 | €12,785 | €20,597 | +€7,812 | +61.1% |
| Taxes, remuneration and social security | 45 | €7,030 | €5,642 | -€1,388 | -19.7% |
| Taxes | 450/3 | €4,930 | €3,542 | -€1,388 | -28.1% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25 | €0 | -€25 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,643 | €29,944 | +€4,302 | +16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,281 | €2,504 | -€777 | -23.7% |
| Gross operating margin | 9900 | €66,694 | €102,337 | +€35,643 | +53.4% |
| Operating profit (loss) | 9901 | €37,744 | €69,888 | +€32,144 | +85.2% |
| Financial income | 75/76B | €2,417 | €1,256 | -€1,160 | -48.0% |
| Recurring financial income | 75 | €2,417 | €1,256 | -€1,160 | -48.0% |
| Financial charges | 65/66B | €27,972 | €21,270 | -€6,702 | -24.0% |
| Recurring financial charges | 65 | €27,972 | €21,270 | -€6,702 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €12,189 | €49,874 | +€37,685 | +309% |
| Income taxes | 67/77 | €2,998 | €14,451 | +€11,453 | +382% |
| Profit (loss) for the period | 9904 | €9,191 | €35,423 | +€26,232 | +285% |
| Profit (loss) for the period to be appropriated | 9905 | €9,191 | €35,423 | +€26,232 | +285% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.