POCO PAZZO: 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.
POCO PAZZO
Largest movements
- Stocks and contracts -€29,049
down €29,049 (-24.1%), from €120,739 to €91,690
- Cash -€26,331
down €26,331 (-62.4%), from €42,217 to €15,887
mainly Debts after one year (-€100,812) and Short-term financial debts (-€58,936)
- Other debts +€135,164
up €135,164 (+128%), from €105,899 to €241,064
- Debts after one year -€100,812
down €100,812 (-19.2%), from €523,992 to €423,180
- Short-term financial debts -€58,936
down €58,936 (-65.9%), from €89,498 to €30,562
- Trade debts -€44,058
down €44,058 (-30.7%), from €143,739 to €99,681
- Profit (loss) carried forward +€43,583
up €43,583 (+17.9%), from €243,208 to €286,791
- Gross operating margin -€144,733
down €144,733 (-31.1%), from €465,768 to €321,035
- Staff costs -€88,962
down €88,962 (-28.3%), from €314,722 to €225,761
- Taxes -€11,611
down €11,611 (-43.0%), from €26,979 to €15,368
- Financial charges -€7,816
down €7,816 (-27.1%), from €28,813 to €20,997
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 | €1,441,971 | €1,373,879 | -€68,092 | -4.7% |
| Fixed assets | 21/28 | €1,255,429 | €1,245,169 | -€10,260 | -0.8% |
| Tangible fixed assets | 22/27 | €48,779 | €38,520 | -€10,260 | -21.0% |
| Land and buildings | 22 | €5,947 | €5,125 | -€822 | -13.8% |
| Plant, machinery and equipment | 23 | €16,288 | €13,975 | -€2,313 | -14.2% |
| Furniture and vehicles | 24 | €13,020 | €11,745 | -€1,275 | -9.8% |
| Other tangible fixed assets | 26 | €13,525 | €7,675 | -€5,850 | -43.2% |
| Financial fixed assets | 28 | €1,206,649 | €1,206,649 | = | 0.0% |
| Current assets | 29/58 | €186,542 | €128,710 | -€57,832 | -31.0% |
| Stocks and contracts in progress | 3 | €120,739 | €91,690 | -€29,049 | -24.1% |
| Stocks | 30/36 | €120,739 | €91,690 | -€29,049 | -24.1% |
| Amounts receivable within one year | 40/41 | €21,381 | €18,663 | -€2,719 | -12.7% |
| Trade receivables | 40 | €5,688 | €4,904 | -€784 | -13.8% |
| Other amounts receivable | 41 | €15,693 | €13,758 | -€1,935 | -12.3% |
| Cash at bank and in hand | 54/58 | €42,217 | €15,887 | -€26,331 | -62.4% |
| Deferred charges and accrued income | 490/1 | €2,205 | €2,471 | +€266 | +12.1% |
| Total equity and liabilities | 10/49 | €1,441,971 | €1,373,879 | -€68,092 | -4.7% |
| Equity | 10/15 | €302,277 | €345,861 | +€43,583 | +14.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,070 | €39,070 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,070 | €37,070 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,208 | €286,791 | +€43,583 | +17.9% |
| Amounts payable | 17/49 | €1,139,693 | €1,028,019 | -€111,675 | -9.8% |
| Amounts payable after more than one year | 17 | €523,992 | €423,180 | -€100,812 | -19.2% |
| Financial debts | 170/4 | €523,992 | €423,180 | -€100,812 | -19.2% |
| Amounts payable within one year | 42/48 | €615,702 | €604,839 | -€10,863 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €249,694 | €208,141 | -€41,552 | -16.6% |
| Financial debts | 43 | €89,498 | €30,562 | -€58,936 | -65.9% |
| Credit institutions | 430/8 | €89,498 | €30,562 | -€58,936 | -65.9% |
| Trade debts | 44 | €143,739 | €99,681 | -€44,058 | -30.7% |
| Suppliers | 440/4 | €143,739 | €99,681 | -€44,058 | -30.7% |
| Taxes, remuneration and social security | 45 | €26,872 | €25,391 | -€1,481 | -5.5% |
| Taxes | 450/3 | €7,813 | €6,982 | -€832 | -10.6% |
| Remuneration and social security | 454/9 | €19,058 | €18,409 | -€649 | -3.4% |
| Other amounts payable | 47/48 | €105,899 | €241,064 | +€135,164 | +128% |
| Remuneration, social security and pensions | 62 | €314,722 | €225,761 | -€88,962 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,948 | €11,293 | -€655 | -5.5% |
| Other operating charges | 640/8 | €4,545 | €4,119 | -€426 | -9.4% |
| Gross operating margin | 9900 | €465,768 | €321,035 | -€144,733 | -31.1% |
| Operating profit (loss) | 9901 | €134,554 | €79,863 | -€54,691 | -40.6% |
| Financial income | 75/76B | €767 | €86 | -€681 | -88.8% |
| Recurring financial income | 75 | €767 | €86 | -€681 | -88.8% |
| Financial charges | 65/66B | €28,813 | €20,997 | -€7,816 | -27.1% |
| Recurring financial charges | 65 | €28,813 | €20,997 | -€7,816 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €106,507 | €58,952 | -€47,556 | -44.7% |
| Income taxes | 67/77 | €26,979 | €15,368 | -€11,611 | -43.0% |
| Profit (loss) for the period | 9904 | €79,528 | €43,583 | -€35,945 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,528 | €43,583 | -€35,945 | -45.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.