CASA PIZZA IAD: what changed
CASA PIZZA IAD
Largest movements
- Receivables within one year -€13,492
down €13,492 (-16.9%), from €79,972 to €66,480
of which Other amounts receivable: -€14,670
- Cash -€7,211
down €7,211 (-22.8%), from €31,567 to €24,356
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€23,589)
- Tangible fixed assets -€4,349
down €4,349 (-5.4%), from €80,938 to €76,589
of which Leasing and similar rights: -€10,998
- Reserves -€74,843
down €74,843 (-94.0%), from €79,584 to €4,741
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€18,333
up €18,333 (+66.6%), from €27,513 to €45,846
of which Remuneration and social security: +€11,786
- Debts after one year -€16,047
down €16,047 (-38.4%), from €41,745 to €25,698
- Trade debts -€10,363
down €10,363 (-38.2%), from €27,150 to €16,787
- Staff costs +€30,538
up €30,538 (+42.3%), from €72,160 to €102,698
- Gross operating margin -€13,370
down €13,370 (-8.6%), from €156,117 to €142,747
- Taxes -€10,685
down €10,685 (-92.3%), from €11,575 to €890
- Depreciation +€9,587
up €9,587 (+51.1%), from €18,756 to €28,343
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,840 | €171,541 | -€23,299 | -12.0% |
| Formation expenses | 20 | €597 | €192 | -€405 | -67.8% |
| Fixed assets | 21/28 | €81,138 | €76,789 | -€4,349 | -5.4% |
| Tangible fixed assets | 22/27 | €80,938 | €76,589 | -€4,349 | -5.4% |
| Land and buildings | 22 | €12,192 | €10,491 | -€1,701 | -14.0% |
| Plant, machinery and equipment | 23 | €8,172 | €18,266 | +€10,094 | +124% |
| Furniture and vehicles | 24 | €22,412 | €20,668 | -€1,744 | -7.8% |
| Leasing and similar rights | 25 | €38,162 | €27,164 | -€10,998 | -28.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €113,105 | €94,560 | -€18,545 | -16.4% |
| Stocks and contracts in progress | 3 | €681 | €961 | +€280 | +41.1% |
| Stocks | 30/36 | €681 | €961 | +€280 | +41.1% |
| Amounts receivable within one year | 40/41 | €79,972 | €66,480 | -€13,492 | -16.9% |
| Trade receivables | 40 | - | €1,178 | +€1,178 | |
| Other amounts receivable | 41 | €79,972 | €65,302 | -€14,670 | -18.3% |
| Cash at bank and in hand | 54/58 | €31,567 | €24,356 | -€7,211 | -22.8% |
| Deferred charges and accrued income | 490/1 | €885 | €2,763 | +€1,878 | +212% |
| Total equity and liabilities | 10/49 | €194,840 | €171,541 | -€23,299 | -12.0% |
| Equity | 10/15 | €81,984 | €7,141 | -€74,843 | -91.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €79,584 | €4,741 | -€74,843 | -94.0% |
| Distributable reserves | 133 | €79,584 | €4,741 | -€74,843 | -94.0% |
| Amounts payable | 17/49 | €112,856 | €164,400 | +€51,544 | +45.7% |
| Amounts payable after more than one year | 17 | €41,745 | €25,698 | -€16,047 | -38.4% |
| Financial debts | 170/4 | €41,745 | €25,698 | -€16,047 | -38.4% |
| Amounts payable within one year | 42/48 | €70,376 | €138,702 | +€68,326 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €15,213 | €16,069 | +€856 | +5.6% |
| Trade debts | 44 | €27,150 | €16,787 | -€10,363 | -38.2% |
| Suppliers | 440/4 | €27,150 | €16,787 | -€10,363 | -38.2% |
| Advances received on contracts in progress | 46 | €500 | €0 | -€500 | -100% |
| Taxes, remuneration and social security | 45 | €27,513 | €45,846 | +€18,333 | +66.6% |
| Taxes | 450/3 | €21,956 | €28,503 | +€6,547 | +29.8% |
| Remuneration and social security | 454/9 | €5,557 | €17,343 | +€11,786 | +212% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | €735 | €0 | -€735 | -100% |
| Remuneration, social security and pensions | 62 | €72,160 | €102,698 | +€30,538 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,756 | €28,343 | +€9,587 | +51.1% |
| Other operating charges | 640/8 | €8,002 | €8,978 | +€976 | +12.2% |
| Gross operating margin | 9900 | €156,117 | €142,747 | -€13,370 | -8.6% |
| Operating profit (loss) | 9901 | €57,199 | €2,728 | -€54,471 | -95.2% |
| Financial income | 75/76B | €3,282 | €3,825 | +€543 | +16.5% |
| Recurring financial income | 75 | €3,282 | €3,825 | +€543 | +16.5% |
| Financial charges | 65/66B | €4,226 | €5,506 | +€1,280 | +30.3% |
| Recurring financial charges | 65 | €4,226 | €5,506 | +€1,280 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €56,255 | €1,047 | -€55,208 | -98.1% |
| Income taxes | 67/77 | €11,575 | €890 | -€10,685 | -92.3% |
| Profit (loss) for the period | 9904 | €44,680 | €157 | -€44,523 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,680 | €157 | -€44,523 | -99.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.