PUGLIA: 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.
PUGLIA
Largest movements
- Intangible fixed assets +€43,500
new in 2024: €43,500
- Receivables within one year +€18,575
up €18,575 (+67.7%), from €27,440 to €46,015
of which Trade receivables: +€17,846
- Cash +€7,367
up €7,367 (+179%), from €4,118 to €11,485
mainly Trade debts (+€61,255) and Advances received (+€10,972)
- Stocks and contracts +€2,557
up €2,557 (+39.8%), from €6,423 to €8,980
- Tangible fixed assets +€2,155
up €2,155 (+74.7%), from €2,883 to €5,038
of which Furniture and vehicles: +€3,294
- Trade debts +€61,255
up €61,255 (+218%), from €28,125 to €89,380
- Advances received +€10,972
up €10,972 (+87.0%), from €12,608 to €23,580
- Tax, wage and social debts +€9,314
up €9,314 (+127%), from €7,331 to €16,645
of which Remuneration and social security: +€7,211
- Profit (loss) carried forward -€6,380
down €6,380 (-9.9%), from -€64,195 to -€70,575
- Staff costs +€17,520
up €17,520 (+40.0%), from €43,832 to €61,352
- Gross operating margin +€11,208
up €11,208 (+21.6%), from €51,967 to €63,175
- Other operating charges +€836
up €836 (+36.6%), from €2,286 to €3,122
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,379 | €116,452 | +€74,073 | +175% |
| Fixed assets | 21/28 | €3,383 | €49,038 | +€45,655 | +1,350% |
| Intangible fixed assets | 21 | - | €43,500 | +€43,500 | |
| Tangible fixed assets | 22/27 | €2,883 | €5,038 | +€2,155 | +74.7% |
| Plant, machinery and equipment | 23 | €2,883 | €1,744 | -€1,139 | -39.5% |
| Furniture and vehicles | 24 | - | €3,294 | +€3,294 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €38,996 | €67,414 | +€28,418 | +72.9% |
| Stocks and contracts in progress | 3 | €6,423 | €8,980 | +€2,557 | +39.8% |
| Stocks | 30/36 | €6,423 | €8,980 | +€2,557 | +39.8% |
| Amounts receivable within one year | 40/41 | €27,440 | €46,015 | +€18,575 | +67.7% |
| Trade receivables | 40 | €26,742 | €44,588 | +€17,846 | +66.7% |
| Other amounts receivable | 41 | €698 | €1,427 | +€729 | +104% |
| Cash at bank and in hand | 54/58 | €4,118 | €11,485 | +€7,367 | +179% |
| Deferred charges and accrued income | 490/1 | €1,015 | €934 | -€81 | -8.0% |
| Total equity and liabilities | 10/49 | €42,379 | €116,452 | +€74,073 | +175% |
| Equity | 10/15 | -€45,595 | -€51,975 | -€6,380 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,195 | -€70,575 | -€6,380 | -9.9% |
| Amounts payable | 17/49 | €87,974 | €168,427 | +€80,453 | +91.5% |
| Amounts payable within one year | 42/48 | €87,774 | €168,227 | +€80,453 | +91.7% |
| Trade debts | 44 | €28,125 | €89,380 | +€61,255 | +218% |
| Suppliers | 440/4 | €28,125 | €89,380 | +€61,255 | +218% |
| Advances received on contracts in progress | 46 | €12,608 | €23,580 | +€10,972 | +87.0% |
| Taxes, remuneration and social security | 45 | €7,331 | €16,645 | +€9,314 | +127% |
| Taxes | 450/3 | - | €2,103 | +€2,103 | |
| Remuneration and social security | 454/9 | €7,331 | €14,542 | +€7,211 | +98.4% |
| Other amounts payable | 47/48 | €39,710 | €38,622 | -€1,088 | -2.7% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €43,832 | €61,352 | +€17,520 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,296 | €3,621 | +€325 | +9.9% |
| Other operating charges | 640/8 | €2,286 | €3,122 | +€836 | +36.6% |
| Gross operating margin | 9900 | €51,967 | €63,175 | +€11,208 | +21.6% |
| Operating profit (loss) | 9901 | €2,553 | -€4,920 | -€7,473 | |
| Financial charges | 65/66B | €1,762 | €1,460 | -€302 | -17.1% |
| Recurring financial charges | 65 | €1,762 | €1,460 | -€302 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €791 | -€6,380 | -€7,171 | |
| Profit (loss) for the period | 9904 | €791 | -€6,380 | -€7,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €791 | -€6,380 | -€7,171 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.