PERUGIA: 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.
PERUGIA
Largest movements
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Cash +€233,999
up €233,999 (+345%), from €67,859 to €301,858
mainly Current investments (+€400,000) and Net result for the year (+€12,566)
- Receivables within one year +€18,675
up €18,675 (+26.4%), from €70,688 to €89,363
of which Other amounts receivable: +€18,675
- Reserves -€146,501
down €146,501 (-8.6%), from €1.7m to €1.6m
- Gross operating margin +€28,135
up €28,135, from -€16,733 to €11,402
- Financial income -€27,358
down €27,358 (-85.9%), from €31,851 to €4,493
- Depreciation -€2,793
down €2,793 (-93.8%), from €2,976 to €183
- Taxes +€1,079
up €1,079 (+57.4%), from €1,878 to €2,956
- Other operating charges -€1,001
down €1,001 (-89.3%), from €1,121 to €120
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 | €1,755,558 | €1,610,483 | -€145,075 | -8.3% |
| Fixed assets | 21/28 | €13,084 | €14,350 | +€1,266 | +9.7% |
| Tangible fixed assets | 22/27 | €13,084 | €14,350 | +€1,266 | +9.7% |
| Plant, machinery and equipment | 23 | €183 | - | -€183 | |
| Other tangible fixed assets | 26 | €12,901 | €14,350 | +€1,450 | +11.2% |
| Current assets | 29/58 | €1,742,475 | €1,596,133 | -€146,342 | -8.4% |
| Amounts receivable after more than one year | 29 | €1,203,928 | €1,203,928 | = | 0.0% |
| Other amounts receivable | 291 | €1,203,928 | €1,203,928 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,688 | €89,363 | +€18,675 | +26.4% |
| Trade receivables | 40 | €53,226 | €53,226 | = | 0.0% |
| Other amounts receivable | 41 | €17,462 | €36,137 | +€18,675 | +107% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €67,859 | €301,858 | +€233,999 | +345% |
| Deferred charges and accrued income | 490/1 | - | €985 | +€985 | |
| Total equity and liabilities | 10/49 | €1,755,558 | €1,610,483 | -€145,075 | -8.3% |
| Equity | 10/15 | €1,754,648 | €1,608,146 | -€146,501 | -8.3% |
| Contributions | 10/11 | €45,378 | €45,378 | = | 0.0% |
| Reserves | 13 | €1,709,270 | €1,562,768 | -€146,501 | -8.6% |
| Distributable reserves | 133 | €1,709,270 | €1,562,768 | -€146,501 | -8.6% |
| Amounts payable | 17/49 | €911 | €2,337 | +€1,426 | +157% |
| Amounts payable within one year | 42/48 | €911 | €2,337 | +€1,426 | +157% |
| Trade debts | 44 | €223 | €1,129 | +€907 | +407% |
| Suppliers | 440/4 | €223 | €1,129 | +€907 | +407% |
| Taxes, remuneration and social security | 45 | €688 | €1,208 | +€520 | +75.5% |
| Taxes | 450/3 | €688 | €1,208 | +€520 | +75.5% |
| Non-recurring operating income | 76A | - | €1,450 | +€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,976 | €183 | -€2,793 | -93.8% |
| Other operating charges | 640/8 | €1,121 | €120 | -€1,001 | -89.3% |
| Gross operating margin | 9900 | -€16,733 | €11,402 | +€28,135 | |
| Operating profit (loss) | 9901 | -€20,829 | €11,099 | +€31,928 | |
| Financial income | 75/76B | €31,851 | €4,493 | -€27,358 | -85.9% |
| Recurring financial income | 75 | €31,851 | €4,493 | -€27,358 | -85.9% |
| Financial charges | 65/66B | €74 | €69 | -€4 | -5.9% |
| Recurring financial charges | 65 | €74 | €69 | -€4 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €10,948 | €15,522 | +€4,574 | +41.8% |
| Income taxes | 67/77 | €1,878 | €2,956 | +€1,079 | +57.4% |
| Profit (loss) for the period | 9904 | €9,070 | €12,566 | +€3,496 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,070 | €12,566 | +€3,496 | +38.5% |
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 30 October 2026 via checked.be.