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.
TRATTORIA
Largest movements
- Cash -€10,139
down €10,139 (-24.2%), from €41,842 to €31,703
mainly Other debts (-€4,561) and Tax, wage and social debts (-€4,255)
- Tangible fixed assets -€9,614
down €9,614 (-31.6%), from €30,396 to €20,782
of which Plant, machinery and equipment: -€5,000
- Receivables within one year +€3,880
up €3,880 (+95.7%), from €4,056 to €7,936
of which Other amounts receivable: +€3,895
- Stocks and contracts +€1,634
up €1,634 (+30.5%), from €5,355 to €6,988
- Other debts -€4,561
down €4,561 (-29.8%), from €15,306 to €10,745
- Tax, wage and social debts -€4,255
down €4,255 (-32.4%), from €13,119 to €8,863
of which Remuneration and social security: -€3,194
- Trade debts -€2,528
down €2,528 (-22.0%), from €11,509 to €8,981
- Reserves -€1,568
down €1,568 (-6.8%), from €23,064 to €21,496
- Profit (loss) carried forward -€1,130
no longer reported in 2025 (was €1,130)
- Gross operating margin -€29,313
down €29,313 (-28.0%), from €104,792 to €75,479
- Staff costs -€7,194
down €7,194 (-10.2%), from €70,546 to €63,351
- Taxes -€5,829
down €5,829 (-86.5%), from €6,740 to €911
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.
Cash bridge derived
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 | €89,047 | €74,676 | -€14,370 | -16.1% |
| Fixed assets | 21/28 | €34,681 | €25,217 | -€9,464 | -27.3% |
| Tangible fixed assets | 22/27 | €30,396 | €20,782 | -€9,614 | -31.6% |
| Plant, machinery and equipment | 23 | €21,785 | €16,785 | -€5,000 | -23.0% |
| Furniture and vehicles | 24 | €3,365 | €1,878 | -€1,487 | -44.2% |
| Other tangible fixed assets | 26 | €5,246 | €2,119 | -€3,127 | -59.6% |
| Financial fixed assets | 28 | €4,285 | €4,435 | +€150 | +3.5% |
| Current assets | 29/58 | €54,366 | €49,460 | -€4,906 | -9.0% |
| Stocks and contracts in progress | 3 | €5,355 | €6,988 | +€1,634 | +30.5% |
| Stocks | 30/36 | €5,355 | €6,988 | +€1,634 | +30.5% |
| Amounts receivable within one year | 40/41 | €4,056 | €7,936 | +€3,880 | +95.7% |
| Trade receivables | 40 | €15 | - | -€15 | |
| Other amounts receivable | 41 | €4,041 | €7,936 | +€3,895 | +96.4% |
| Cash at bank and in hand | 54/58 | €41,842 | €31,703 | -€10,139 | -24.2% |
| Deferred charges and accrued income | 490/1 | €3,113 | €2,832 | -€281 | -9.0% |
| Total equity and liabilities | 10/49 | €89,047 | €74,676 | -€14,370 | -16.1% |
| Equity | 10/15 | €42,795 | €40,096 | -€2,698 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,064 | €21,496 | -€1,568 | -6.8% |
| Distributable reserves | 133 | €23,064 | €21,496 | -€1,568 | -6.8% |
| Profit (loss) carried forward | 14 | €1,130 | - | -€1,130 | |
| Amounts payable | 17/49 | €46,252 | €34,580 | -€11,672 | -25.2% |
| Amounts payable within one year | 42/48 | €46,252 | €34,580 | -€11,672 | -25.2% |
| Trade debts | 44 | €11,509 | €8,981 | -€2,528 | -22.0% |
| Suppliers | 440/4 | €11,509 | €8,981 | -€2,528 | -22.0% |
| Advances received on contracts in progress | 46 | €6,319 | €5,992 | -€327 | -5.2% |
| Taxes, remuneration and social security | 45 | €13,119 | €8,863 | -€4,255 | -32.4% |
| Taxes | 450/3 | €5,421 | €4,359 | -€1,061 | -19.6% |
| Remuneration and social security | 454/9 | €7,698 | €4,504 | -€3,194 | -41.5% |
| Other amounts payable | 47/48 | €15,306 | €10,745 | -€4,561 | -29.8% |
| Non-recurring operating income | 76A | - | €162 | +€162 | |
| Remuneration, social security and pensions | 62 | €70,546 | €63,351 | -€7,194 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,197 | €11,333 | +€137 | +1.2% |
| Other operating charges | 640/8 | €1,597 | €1,703 | +€106 | +6.6% |
| Gross operating margin | 9900 | €104,792 | €75,479 | -€29,313 | -28.0% |
| Operating profit (loss) | 9901 | €21,452 | -€909 | -€22,361 | |
| Financial income | 75/76B | €55 | €7 | -€49 | -88.2% |
| Recurring financial income | 75 | €55 | €7 | -€49 | -88.2% |
| Financial charges | 65/66B | €967 | €885 | -€82 | -8.5% |
| Recurring financial charges | 65 | €967 | €885 | -€82 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €20,541 | -€1,788 | -€22,328 | |
| Income taxes | 67/77 | €6,740 | €911 | -€5,829 | -86.5% |
| Profit (loss) for the period | 9904 | €13,801 | -€2,698 | -€16,499 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,801 | -€2,698 | -€16,499 |
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 11 October 2026 via checked.be.