VIA BARGNI: 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.
VIA BARGNI
Largest movements
- Receivables within one year +€24,634
up €24,634 (+196%), from €12,564 to €37,198
of which Trade receivables: +€14,464
- Cash -€8,734
down €8,734 (-74.4%), from €11,736 to €3,002
mainly Receivables within one year (-€24,634) and Trade debts (-€8,351)
- Profit (loss) carried forward +€15,228
up €15,228 (+239%), from €6,374 to €21,602
- Tax, wage and social debts +€8,447
up €8,447 (+355%), from €2,377 to €10,825
- Trade debts -€8,351
down €8,351 (-34.8%), from €23,975 to €15,624
- Depreciation +€1,379
up €1,379 (+167%), from €826 to €2,206
- Financial income +€539
up €539 (+303%), from €178 to €716
- Other operating charges +€310
up €310 (+42.8%), from €725 to €1,035
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 | €45,322 | €60,439 | +€15,117 | +33.4% |
| Fixed assets | 21/28 | €20,151 | €19,897 | -€255 | -1.3% |
| Tangible fixed assets | 22/27 | €19,476 | €19,751 | +€275 | +1.4% |
| Other tangible fixed assets | 26 | €19,476 | €19,751 | +€275 | +1.4% |
| Financial fixed assets | 28 | €676 | €146 | -€530 | -78.4% |
| Current assets | 29/58 | €25,170 | €40,542 | +€15,371 | +61.1% |
| Amounts receivable within one year | 40/41 | €12,564 | €37,198 | +€24,634 | +196% |
| Trade receivables | 40 | €5,817 | €20,280 | +€14,464 | +249% |
| Other amounts receivable | 41 | €6,748 | €16,918 | +€10,170 | +151% |
| Cash at bank and in hand | 54/58 | €11,736 | €3,002 | -€8,734 | -74.4% |
| Deferred charges and accrued income | 490/1 | €870 | €342 | -€529 | -60.7% |
| Total equity and liabilities | 10/49 | €45,322 | €60,439 | +€15,117 | +33.4% |
| Equity | 10/15 | €14,671 | €29,661 | +€14,991 | +102% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,096 | €1,859 | -€237 | -11.3% |
| Tax-exempt reserves | 132 | €237 | - | -€237 | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,374 | €21,602 | +€15,228 | +239% |
| Amounts payable | 17/49 | €30,651 | €30,777 | +€126 | +0.4% |
| Amounts payable within one year | 42/48 | €30,651 | €30,718 | +€67 | +0.2% |
| Financial debts | 43 | €4,299 | €4,270 | -€30 | -0.7% |
| Credit institutions | 430/8 | €4,299 | €4,270 | -€30 | -0.7% |
| Trade debts | 44 | €23,975 | €15,624 | -€8,351 | -34.8% |
| Suppliers | 440/4 | €23,975 | €15,624 | -€8,351 | -34.8% |
| Taxes, remuneration and social security | 45 | €2,377 | €10,825 | +€8,447 | +355% |
| Taxes | 450/3 | €2,377 | €10,825 | +€8,447 | +355% |
| Accrued charges and deferred income | 492/3 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €2,206 | +€1,379 | +167% |
| Other operating charges | 640/8 | €725 | €1,035 | +€310 | +42.8% |
| Gross operating margin | 9900 | €23,139 | €23,093 | -€46 | -0.2% |
| Operating profit (loss) | 9901 | €21,588 | €19,852 | -€1,736 | -8.0% |
| Financial income | 75/76B | €178 | €716 | +€539 | +303% |
| Recurring financial income | 75 | €178 | €716 | +€539 | +303% |
| Financial charges | 65/66B | €476 | €559 | +€83 | +17.5% |
| Recurring financial charges | 65 | €476 | €559 | +€83 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €21,290 | €20,009 | -€1,280 | -6.0% |
| Income taxes | 67/77 | €4,978 | €5,019 | +€41 | +0.8% |
| Profit (loss) for the period | 9904 | €16,312 | €14,991 | -€1,322 | -8.1% |
| Transfer from tax-exempt reserves | 789 | - | €237 | +€237 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,312 | €15,228 | -€1,084 | -6.6% |
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 23 October 2026 via checked.be.