TRE - NAPOLI: 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.
TRE - NAPOLI
Largest movements
- Tangible fixed assets -€5,633
down €5,633 (-47.4%), from €11,875 to €6,242
- Cash -€1,294
down €1,294 (-58.6%), from €2,208 to €914
mainly Tax, wage and social debts (-€5,259) and Other debts (-€5,000)
- Tax, wage and social debts -€5,259
down €5,259 (-49.0%), from €10,729 to €5,470
of which Remuneration and social security: -€5,373
- Other debts -€5,000
down €5,000 (-12.5%), from €40,000 to €35,000
- Profit (loss) carried forward +€1,735
up €1,735 (+2.5%), from -€69,630 to -€67,895
- Trade debts +€1,625
up €1,625 (+207.9%), from €782 to €2,406
- Staff costs +€8,831
up €8,831 (+18.8%), from €47,082 to €55,913
- Gross operating margin +€3,879
up €3,879 (+6.3%), from €61,696 to €65,575
- Financial charges -€1,188
down €1,188 (-73.8%), from €1,611 to €423
- Taxes +€1,103
up €1,103 (+155.4%), from €710 to €1,812
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 | €19,993 | €13,094 | -€6,899 | -34.5% |
| Fixed assets | 21/28 | €11,875 | €6,242 | -€5,633 | -47.4% |
| Tangible fixed assets | 22/27 | €11,875 | €6,242 | -€5,633 | -47.4% |
| Plant, machinery and equipment | 23 | €11,875 | €6,242 | -€5,633 | -47.4% |
| Current assets | 29/58 | €8,118 | €6,851 | -€1,266 | -15.6% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,410 | €3,438 | +€28 | +0.8% |
| Other amounts receivable | 41 | €3,410 | €3,438 | +€28 | +0.8% |
| Cash at bank and in hand | 54/58 | €2,208 | €914 | -€1,294 | -58.6% |
| Total equity and liabilities | 10/49 | €19,993 | €13,094 | -€6,899 | -34.5% |
| Equity | 10/15 | -€31,518 | -€29,783 | +€1,735 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,520 | €19,520 | = | 0.0% |
| Distributable reserves | 133 | €19,520 | €19,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,630 | -€67,895 | +€1,735 | +2.5% |
| Amounts payable | 17/49 | €51,511 | €42,876 | -€8,634 | -16.8% |
| Amounts payable within one year | 42/48 | €51,511 | €42,876 | -€8,634 | -16.8% |
| Trade debts | 44 | €782 | €2,406 | +€1,625 | +207.9% |
| Suppliers | 440/4 | €782 | €2,406 | +€1,625 | +207.9% |
| Taxes, remuneration and social security | 45 | €10,729 | €5,470 | -€5,259 | -49.0% |
| Taxes | 450/3 | €5,356 | €5,470 | +€114 | +2.1% |
| Remuneration and social security | 454/9 | €5,373 | - | -€5,373 | |
| Other amounts payable | 47/48 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Remuneration, social security and pensions | 62 | €47,082 | €55,913 | +€8,831 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,633 | €5,633 | = | 0.0% |
| Other operating charges | 640/8 | - | €58 | +€58 | |
| Gross operating margin | 9900 | €61,696 | €65,575 | +€3,879 | +6.3% |
| Operating profit (loss) | 9901 | €8,981 | €3,970 | -€5,010 | -55.8% |
| Financial charges | 65/66B | €1,611 | €423 | -€1,188 | -73.8% |
| Recurring financial charges | 65 | €1,611 | €423 | -€1,188 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €7,370 | €3,548 | -€3,822 | -51.9% |
| Income taxes | 67/77 | €710 | €1,812 | +€1,103 | +155.4% |
| Profit (loss) for the period | 9904 | €6,660 | €1,735 | -€4,925 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,660 | €1,735 | -€4,925 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.