PICCOLO TRATTORIA: 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.
PICCOLO TRATTORIA
Largest movements
- Tangible fixed assets -€47,825
down €47,825 (-51.1%), from €93,640 to €45,815
of which Furniture and vehicles: -€48,816
- Receivables within one year +€26,955
up €26,955 (+5,070%), from €532 to €27,487
of which Other amounts receivable: +€27,487
- Deferred charges and accrued income +€2,471
new in 2025: €2,471
- Cash -€1,800
down €1,800 (-7.1%), from €25,295 to €23,495
mainly Receivables within one year (-€26,955) and Trade debts (-€22,936)
- Trade debts -€22,936
down €22,936 (-58.6%), from €39,140 to €16,204
- Tax, wage and social debts +€7,559
up €7,559 (+111%), from €6,780 to €14,340
of which Remuneration and social security: +€6,359
- Debts after one year -€5,322
down €5,322 (-35.2%), from €15,114 to €9,792
- Profit (loss) carried forward -€3,575
down €3,575 (-55.2%), from €6,476 to €2,901
- Advances received +€2,108
new in 2025: €2,108
- Gross operating margin +€31,385
up €31,385 (+174%), from €18,074 to €49,459
- Staff costs +€31,129
up €31,129 (+1,337%), from €2,328 to €33,457
- Depreciation +€13,471
up €13,471 (+433%), from €3,110 to €16,582
- Financial income +€1,544
new in 2025: €1,544
- Taxes -€1,494
down €1,494 (-57.8%), from €2,585 to €1,092
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 | €119,467 | €99,268 | -€20,199 | -16.9% |
| Fixed assets | 21/28 | €93,640 | €45,815 | -€47,825 | -51.1% |
| Tangible fixed assets | 22/27 | €93,640 | €45,815 | -€47,825 | -51.1% |
| Plant, machinery and equipment | 23 | - | €991 | +€991 | |
| Furniture and vehicles | 24 | €93,640 | €44,825 | -€48,816 | -52.1% |
| Current assets | 29/58 | €25,826 | €53,452 | +€27,626 | +107% |
| Amounts receivable within one year | 40/41 | €532 | €27,487 | +€26,955 | +5,070% |
| Trade receivables | 40 | €532 | - | -€532 | |
| Other amounts receivable | 41 | - | €27,487 | +€27,487 | |
| Cash at bank and in hand | 54/58 | €25,295 | €23,495 | -€1,800 | -7.1% |
| Deferred charges and accrued income | 490/1 | - | €2,471 | +€2,471 | |
| Total equity and liabilities | 10/49 | €119,467 | €99,268 | -€20,199 | -16.9% |
| Equity | 10/15 | €9,476 | €5,901 | -€3,575 | -37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,476 | €2,901 | -€3,575 | -55.2% |
| Amounts payable | 17/49 | €109,991 | €93,367 | -€16,624 | -15.1% |
| Amounts payable after more than one year | 17 | €15,114 | €9,792 | -€5,322 | -35.2% |
| Financial debts | 170/4 | €15,114 | €9,792 | -€5,322 | -35.2% |
| Amounts payable within one year | 42/48 | €94,877 | €81,799 | -€13,078 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €5,132 | €5,322 | +€190 | +3.7% |
| Trade debts | 44 | €39,140 | €16,204 | -€22,936 | -58.6% |
| Suppliers | 440/4 | €39,140 | €16,204 | -€22,936 | -58.6% |
| Advances received on contracts in progress | 46 | - | €2,108 | +€2,108 | |
| Taxes, remuneration and social security | 45 | €6,780 | €14,340 | +€7,559 | +111% |
| Taxes | 450/3 | €5,965 | €7,165 | +€1,200 | +20.1% |
| Remuneration and social security | 454/9 | €815 | €7,174 | +€6,359 | +780% |
| Other amounts payable | 47/48 | €43,825 | €43,825 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,776 | +€1,776 | |
| Remuneration, social security and pensions | 62 | €2,328 | €33,457 | +€31,129 | +1,337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,110 | €16,582 | +€13,471 | +433% |
| Other operating charges | 640/8 | €1,624 | €1,289 | -€335 | -20.6% |
| Gross operating margin | 9900 | €18,074 | €49,459 | +€31,385 | +174% |
| Operating profit (loss) | 9901 | €11,012 | -€1,869 | -€12,882 | |
| Financial income | 75/76B | - | €1,544 | +€1,544 | |
| Recurring financial income | 75 | - | €1,544 | +€1,544 | |
| Financial charges | 65/66B | €1,951 | €2,158 | +€207 | +10.6% |
| Recurring financial charges | 65 | €1,951 | €2,158 | +€207 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €9,061 | -€2,484 | -€11,545 | |
| Income taxes | 67/77 | €2,585 | €1,092 | -€1,494 | -57.8% |
| Profit (loss) for the period | 9904 | €6,476 | -€3,575 | -€10,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,476 | -€3,575 | -€10,051 |
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 25 October 2026 via checked.be.