GRILL - PITA: 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.
GRILL - PITA
Largest movements
- Receivables within one year +€62,899
up €62,899 (+1,602%), from €3,926 to €66,825
of which Other amounts receivable: +€65,014
- Cash -€31,738
down €31,738 (-88.1%), from €36,045 to €4,307
mainly Receivables within one year (-€62,899) and Tax, wage and social debts (-€2,944)
- Tangible fixed assets -€1,160
no longer reported in 2023 (was €1,160)
- Trade debts +€33,259
new in 2023: €33,259
- Tax, wage and social debts -€2,944
down €2,944 (-16.2%), from €18,124 to €15,180
of which Remuneration and social security: -€5,797
- Other debts -€2,468
no longer reported in 2023 (was €2,468)
- Profit (loss) carried forward +€2,154
up €2,154 (+7.0%), from €30,748 to €32,902
- Turnover -€184,476
no longer reported in 2023 (was €184,476)
- Purchases and services -€156,009
no longer reported in 2023 (was €156,009)
- Staff costs -€5,942
down €5,942 (-19.4%), from €30,685 to €24,743
- Taxes +€2,912
up €2,912 (+118%), from €2,472 to €5,384
- Financial charges -€1,927
down €1,927 (-45.2%), from €4,265 to €2,338
of which Non-recurring financial charges: -€1,960
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,647 | €101,647 | +€30,000 | +41.9% |
| Fixed assets | 21/28 | €12,705 | €11,545 | -€1,160 | -9.1% |
| Tangible fixed assets | 22/27 | €1,160 | - | -€1,160 | |
| Plant, machinery and equipment | 23 | €1,160 | - | -€1,160 | |
| Financial fixed assets | 28 | €11,545 | €11,545 | +€0 | 0.0% |
| Current assets | 29/58 | €58,942 | €90,102 | +€31,160 | +52.9% |
| Stocks and contracts in progress | 3 | €18,971 | €18,971 | -€0 | 0.0% |
| Stocks | 30/36 | €18,971 | €18,971 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €3,926 | €66,825 | +€62,899 | +1,602% |
| Trade receivables | 40 | €3,926 | €1,810 | -€2,116 | -53.9% |
| Other amounts receivable | 41 | - | €65,014 | +€65,014 | |
| Cash at bank and in hand | 54/58 | €36,045 | €4,307 | -€31,738 | -88.1% |
| Total equity and liabilities | 10/49 | €71,647 | €101,647 | +€30,000 | +41.9% |
| Equity | 10/15 | €51,055 | €53,208 | +€2,153 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,707 | €1,707 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,707 | €1,707 | -€0 | 0.0% |
| Legal reserve | 130 | €1,707 | €1,707 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €30,748 | €32,902 | +€2,154 | +7.0% |
| Amounts payable | 17/49 | €20,592 | €48,439 | +€27,847 | +135% |
| Amounts payable within one year | 42/48 | €20,592 | €48,439 | +€27,847 | +135% |
| Trade debts | 44 | - | €33,259 | +€33,259 | |
| Suppliers | 440/4 | - | €33,259 | +€33,259 | |
| Taxes, remuneration and social security | 45 | €18,124 | €15,180 | -€2,944 | -16.2% |
| Taxes | 450/3 | €9,561 | €12,414 | +€2,853 | +29.8% |
| Remuneration and social security | 454/9 | €8,563 | €2,766 | -€5,797 | -67.7% |
| Other amounts payable | 47/48 | €2,468 | - | -€2,468 | |
| Turnover | 70 | €184,476 | - | -€184,476 | |
| Goods, raw materials, services and sundry goods | 60/61 | €156,009 | - | -€156,009 | |
| Remuneration, social security and pensions | 62 | €30,685 | €24,743 | -€5,942 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €1,160 | +€960 | +480% |
| Other operating charges | 640/8 | €762 | €1,694 | +€932 | +122% |
| Non-recurring operating charges | 66A | - | €15,307 | +€15,307 | |
| Gross operating margin | 9900 | €48,271 | €49,154 | +€883 | +1.8% |
| Operating profit (loss) | 9901 | €16,624 | €6,250 | -€10,374 | -62.4% |
| Financial charges | 65/66B | €4,265 | €2,338 | -€1,927 | -45.2% |
| Recurring financial charges | 65 | €2,305 | €2,338 | +€33 | +1.4% |
| Non-recurring financial charges | 66B | €1,960 | - | -€1,960 | |
| Profit (loss) for the period before taxes | 9903 | €12,359 | €3,912 | -€8,447 | -68.3% |
| Income taxes | 67/77 | €2,472 | €5,384 | +€2,912 | +118% |
| Profit (loss) for the period | 9904 | €9,887 | -€1,472 | -€11,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,887 | -€1,472 | -€11,359 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.