The Effects of the Global Crisis on the Economic-Financial Performance of Italian Bed and Breakfasts: a Ten-year Quantitative Analysis from the Financial reports

Italy is a sought-after tourist destination and unique all over the world for its many attractions. The economic crisis of 2008 has changed the tourist offers that has made by accommodation fa-cilities with a reduced average size. These include bed and breakfasts (B&B), which operate in compliance with specific regulations. This study is dedicated to them. The study analyzes the economic and financial dynamics investigated; it analyzes the ten-year trend of financial statement values and indices of a significant sample of larger companies. This study contains some figures, including the constant growth of product value in structures where few people are engaged, although they are the largest in the Italian market. The trend in profitabil-ity is growing, it is stimulated by the monetary policies curbing the growth in interest rates, a good relationship between sources and uses, even if the sector remains too indebted and therefore in need of capitalization. Capitalization may be generated by self-financing from the established increase in profitability.