BIANCA PIZZA: 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.
BIANCA PIZZA
Largest movements
- Tangible fixed assets +€10,151
up €10,151 (+8.8%), from €115,522 to €125,673
of which Furniture and vehicles: +€27,173
- Receivables within one year -€10,140
down €10,140 (-93.5%), from €10,842 to €702
of which Other amounts receivable: -€8,962
- Stocks and contracts -€9,905
no longer reported in 2024 (was €9,905)
- Cash -€5,301
down €5,301 (-25.6%), from €20,716 to €15,415
mainly Investment in fixed assets (net) (-€32,825) and Net result for the year (-€17,420)
- Profit (loss) carried forward -€17,420
down €17,420 (-156%), from -€11,194 to -€28,614
- Current portion of long-term debt +€2,110
up €2,110 (+32.1%), from €6,568 to €8,677
- Purchases and services +€14,990
up €14,990 (+27.2%), from €55,100 to €70,090
- Depreciation +€10,952
up €10,952 (+93.4%), from €11,722 to €22,674
- Gross operating margin -€7,839
down €7,839 (-26.3%), from €29,819 to €21,980
- Turnover +€7,151
up €7,151 (+8.4%), from €84,919 to €92,069
- Financial charges +€2,442
up €2,442 (+19.1%), from €12,799 to €15,241
of which Non-recurring financial charges: +€3,637
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,984 | €141,790 | -€15,194 | -9.7% |
| Fixed assets | 21/28 | €115,522 | €125,673 | +€10,151 | +8.8% |
| Tangible fixed assets | 22/27 | €115,522 | €125,673 | +€10,151 | +8.8% |
| Land and buildings | 22 | €95,192 | €89,998 | -€5,195 | -5.5% |
| Plant, machinery and equipment | 23 | €7,290 | - | -€7,290 | |
| Furniture and vehicles | 24 | €314 | €27,486 | +€27,173 | +8,661% |
| Leasing and similar rights | 25 | €3,769 | €1,713 | -€2,056 | -54.5% |
| Other tangible fixed assets | 26 | €8,956 | €6,476 | -€2,480 | -27.7% |
| Current assets | 29/58 | €41,463 | €16,117 | -€25,346 | -61.1% |
| Stocks and contracts in progress | 3 | €9,905 | - | -€9,905 | |
| Stocks | 30/36 | €9,905 | - | -€9,905 | |
| Amounts receivable within one year | 40/41 | €10,842 | €702 | -€10,140 | -93.5% |
| Trade receivables | 40 | €1,178 | - | -€1,178 | |
| Other amounts receivable | 41 | €9,664 | €702 | -€8,962 | -92.7% |
| Cash at bank and in hand | 54/58 | €20,716 | €15,415 | -€5,301 | -25.6% |
| Total equity and liabilities | 10/49 | €156,984 | €141,790 | -€15,194 | -9.7% |
| Equity | 10/15 | -€4,994 | -€22,414 | -€17,420 | -349% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,194 | -€28,614 | -€17,420 | -156% |
| Amounts payable | 17/49 | €161,978 | €164,204 | +€2,226 | +1.4% |
| Amounts payable after more than one year | 17 | €153,509 | €153,683 | +€174 | +0.1% |
| Financial debts | 170/4 | €153,509 | €153,683 | +€174 | +0.1% |
| Amounts payable within one year | 42/48 | €8,469 | €10,521 | +€2,052 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €6,568 | €8,677 | +€2,110 | +32.1% |
| Trade debts | 44 | €1,306 | €1,070 | -€237 | -18.1% |
| Suppliers | 440/4 | €1,306 | €1,070 | -€237 | -18.1% |
| Taxes, remuneration and social security | 45 | €594 | €589 | -€6 | -1.0% |
| Taxes | 450/3 | €594 | €589 | -€6 | -1.0% |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Turnover | 70 | €84,919 | €92,069 | +€7,151 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,100 | €70,090 | +€14,990 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,722 | €22,674 | +€10,952 | +93.4% |
| Other operating charges | 640/8 | €692 | €2,362 | +€1,669 | +241% |
| Gross operating margin | 9900 | €29,819 | €21,980 | -€7,839 | -26.3% |
| Operating profit (loss) | 9901 | €17,404 | -€3,056 | -€20,460 | |
| Financial income | 75/76B | €34 | €876 | +€842 | +2,447% |
| Recurring financial income | 75 | €34 | €876 | +€842 | +2,447% |
| Non-recurring financial income | 76B | €34 | - | -€34 | |
| Financial charges | 65/66B | €12,799 | €15,241 | +€2,442 | +19.1% |
| Recurring financial charges | 65 | €12,340 | €11,145 | -€1,195 | -9.7% |
| Non-recurring financial charges | 66B | €459 | €4,096 | +€3,637 | +793% |
| Profit (loss) for the period before taxes | 9903 | €4,640 | -€17,420 | -€22,060 | |
| Income taxes | 67/77 | €1,989 | - | -€1,989 | |
| Profit (loss) for the period | 9904 | €2,651 | -€17,420 | -€20,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,651 | -€17,420 | -€20,071 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.