SARDEGNA: what changed
Two fiscal 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.
What changed
SARDEGNA
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,389
2023 · -€7,104+€4,715
Equity
€16,363
2023 · €26,752-€10,389
Cash
€999
2023 · €1,048-€49
Balance sheet total
€242,245
2023 · €258,816-€16,571
Largest movements
Assets
- Tangible fixed assets -€15,285
down €15,285 (-6.0%), from €253,151 to €237,866
of which Furniture and vehicles: -€12,100
Equity and liabilities
- Debts after one year -€13,849
down €13,849 (-12.3%), from €112,626 to €98,777
- Other debts +€11,865
up €11,865 (+15.6%), from €76,055 to €87,920
- Profit (loss) carried forward -€10,389
down €10,389, from €6,161 to -€4,228
- Trade debts -€7,084
down €7,084 (-35.0%), from €20,245 to €13,161
- Current portion of long-term debt -€5,181
down €5,181 (-27.2%), from €19,031 to €13,850
Income statement
- Turnover +€17,968
up €17,968 (+9.6%), from €186,684 to €204,652
- Gross operating margin +€9,443
up €9,443 (+32.9%), from €28,696 to €38,139
- Purchases and services +€8,525
up €8,525 (+5.4%), from €157,988 to €166,513
- Staff costs +€3,219
up €3,219 (+30.5%), from €10,554 to €13,773
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.
Result 2023
-€7,104
Gross operating margin
+€9,443
Staff costs
-€3,219
Depreciation
+€893
Other operating charges
-€987
Other operating items
-€425
Financial income
-€1
Financial charges
+€536
Taxes
-€1,525
Result 2024
-€2,389
Cash bridge derived
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.
From operations
+€25,277
Investment
+€123
Financing
-€25,449
Cash 2023
€1,048
From operations (derived)
+€25,277
Net result for the year
-€2,389
Depreciation
+€15,286
Stocks and contracts
-€106
Receivables within one year
+€1,219
Trade debts
-€7,084
Tax, wage and social debts
+€4,011
Other debts
+€11,865
Accrued charges and deferred income
+€2,475
Investment (derived)
+€123
Investment in fixed assets (net)
+€123
Financing
-€25,449
Debts after one year
-€13,849
Current portion of long-term debt
-€5,181
Short-term financial debts
+€1,581
Contributions, distributions and other
-€8,000
Cash 2024
€999
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,816 | €242,245 | -€16,571 | -6.4% |
| Fixed assets | 21/28 | €253,275 | €237,866 | -€15,409 | -6.1% |
| Tangible fixed assets | 22/27 | €253,151 | €237,866 | -€15,285 | -6.0% |
| Land and buildings | 22 | €199,391 | €199,391 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,779 | €11,594 | -€3,185 | -21.6% |
| Furniture and vehicles | 24 | €38,981 | €26,881 | -€12,100 | -31.0% |
| Financial fixed assets | 28 | €124 | - | -€124 | |
| Current assets | 29/58 | €5,541 | €4,379 | -€1,162 | -21.0% |
| Stocks and contracts in progress | 3 | €3,124 | €3,230 | +€106 | +3.4% |
| Stocks | 30/36 | €3,124 | €3,230 | +€106 | +3.4% |
| Amounts receivable within one year | 40/41 | €1,369 | €150 | -€1,219 | -89.0% |
| Trade receivables | 40 | €1,359 | - | -€1,359 | |
| Other amounts receivable | 41 | €10 | €150 | +€140 | +1400.0% |
| Cash at bank and in hand | 54/58 | €1,048 | €999 | -€49 | -4.7% |
| Total equity and liabilities | 10/49 | €258,816 | €242,245 | -€16,571 | -6.4% |
| Equity | 10/15 | €26,752 | €16,363 | -€10,389 | -38.8% |
| Contributions | 10/11 | €18,719 | €18,719 | = | 0.0% |
| Capital | 10 | €18,719 | €18,719 | = | 0.0% |
| Issued capital | 100 | €18,719 | €18,719 | = | 0.0% |
| Reserves | 13 | €1,872 | €1,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,872 | €1,872 | = | 0.0% |
| Legal reserve | 130 | €1,872 | €1,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,161 | -€4,228 | -€10,389 | |
| Amounts payable | 17/49 | €232,064 | €225,882 | -€6,182 | -2.7% |
| Amounts payable after more than one year | 17 | €112,626 | €98,777 | -€13,849 | -12.3% |
| Financial debts | 170/4 | €112,626 | €98,777 | -€13,849 | -12.3% |
| Amounts payable within one year | 42/48 | €118,983 | €124,175 | +€5,192 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €19,031 | €13,850 | -€5,181 | -27.2% |
| Financial debts | 43 | €337 | €1,918 | +€1,581 | +469.1% |
| Credit institutions | 430/8 | €337 | €1,918 | +€1,581 | +469.1% |
| Trade debts | 44 | €20,245 | €13,161 | -€7,084 | -35.0% |
| Suppliers | 440/4 | €20,245 | €13,161 | -€7,084 | -35.0% |
| Taxes, remuneration and social security | 45 | €3,315 | €7,326 | +€4,011 | +121.0% |
| Taxes | 450/3 | €3,315 | €7,306 | +€3,991 | +120.4% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €76,055 | €87,920 | +€11,865 | +15.6% |
| Accrued charges and deferred income | 492/3 | €455 | €2,930 | +€2,475 | +544.0% |
| Turnover | 70 | €186,684 | €204,652 | +€17,968 | +9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,988 | €166,513 | +€8,525 | +5.4% |
| Remuneration, social security and pensions | 62 | €10,554 | €13,773 | +€3,219 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,179 | €15,286 | -€893 | -5.5% |
| Other operating charges | 640/8 | €3,845 | €4,832 | +€987 | +25.7% |
| Non-recurring operating charges | 66A | €790 | €1,215 | +€425 | +53.8% |
| Gross operating margin | 9900 | €28,696 | €38,139 | +€9,443 | +32.9% |
| Operating profit (loss) | 9901 | -€2,672 | €3,033 | +€5,705 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,433 | €3,897 | -€536 | -12.1% |
| Recurring financial charges | 65 | €4,433 | €3,897 | -€536 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,104 | -€864 | +€6,240 | +87.8% |
| Income taxes | 67/77 | - | €1,525 | +€1,525 | |
| Profit (loss) for the period | 9904 | -€7,104 | -€2,389 | +€4,715 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,104 | -€2,389 | +€4,715 | +66.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.