La Pizza Calda: 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.
La Pizza Calda
Largest movements
- Cash +€10,967
up €10,967 (+551,103%), from €2 to €10,969
mainly Net result for the year (+€19,543) and Tax, wage and social debts (+€5,001)
- Tangible fixed assets +€8,225
up €8,225 (+513%), from €1,603 to €9,828
- Receivables within one year +€6,634
up €6,634 (+114%), from €5,815 to €12,449
of which Trade receivables: +€4,453
- Formation expenses -€1,772
no longer reported in 2025 (was €1,772)
- Stocks and contracts +€556
new in 2025: €556
- Profit (loss) carried forward +€19,543
up €19,543, from -€4,594 to €14,950
- Tax, wage and social debts +€5,001
new in 2025: €5,001
of which Taxes: +€3,824
- Trade debts +€3,608
up €3,608 (+726%), from €497 to €4,105
- Other debts -€3,289
no longer reported in 2025 (was €3,289)
- Gross operating margin +€44,028
up €44,028, from -€3,961 to €40,067
- Staff costs +€11,604
new in 2025: €11,604
- Taxes +€3,629
new in 2025: €3,629
- Depreciation +€2,739
up €2,739 (+433%), from €633 to €3,371
- Other operating charges +€844
new in 2025: €844
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 | €9,192 | €34,056 | +€24,863 | +270% |
| Formation expenses | 20 | €1,772 | - | -€1,772 | |
| Fixed assets | 21/28 | €1,603 | €10,038 | +€8,435 | +526% |
| Tangible fixed assets | 22/27 | €1,603 | €9,828 | +€8,225 | +513% |
| Furniture and vehicles | 24 | €1,603 | €9,828 | +€8,225 | +513% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €5,817 | €24,017 | +€18,200 | +313% |
| Stocks and contracts in progress | 3 | - | €556 | +€556 | |
| Stocks | 30/36 | - | €556 | +€556 | |
| Amounts receivable within one year | 40/41 | €5,815 | €12,449 | +€6,634 | +114% |
| Trade receivables | 40 | - | €4,453 | +€4,453 | |
| Other amounts receivable | 41 | €5,815 | €7,996 | +€2,181 | +37.5% |
| Cash at bank and in hand | 54/58 | €2 | €10,969 | +€10,967 | +551,103% |
| Deferred charges and accrued income | 490/1 | - | €44 | +€44 | |
| Total equity and liabilities | 10/49 | €9,192 | €34,056 | +€24,863 | +270% |
| Equity | 10/15 | €5,406 | €24,950 | +€19,543 | +361% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,594 | €14,950 | +€19,543 | |
| Amounts payable | 17/49 | €3,786 | €9,106 | +€5,320 | +141% |
| Amounts payable within one year | 42/48 | €3,786 | €9,106 | +€5,320 | +141% |
| Trade debts | 44 | €497 | €4,105 | +€3,608 | +726% |
| Suppliers | 440/4 | €497 | €4,105 | +€3,608 | +726% |
| Taxes, remuneration and social security | 45 | - | €5,001 | +€5,001 | |
| Taxes | 450/3 | - | €3,824 | +€3,824 | |
| Remuneration and social security | 454/9 | - | €1,177 | +€1,177 | |
| Other amounts payable | 47/48 | €3,289 | - | -€3,289 | |
| Remuneration, social security and pensions | 62 | - | €11,604 | +€11,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €3,371 | +€2,739 | +433% |
| Other operating charges | 640/8 | - | €844 | +€844 | |
| Non-recurring operating charges | 66A | - | €751 | +€751 | |
| Gross operating margin | 9900 | -€3,961 | €40,067 | +€44,028 | |
| Operating profit (loss) | 9901 | -€4,594 | €23,497 | +€28,091 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | - | €332 | +€332 | |
| Recurring financial charges | 65 | - | €332 | +€332 | |
| Profit (loss) for the period before taxes | 9903 | -€4,594 | €23,172 | +€27,766 | |
| Income taxes | 67/77 | - | €3,629 | +€3,629 | |
| Profit (loss) for the period | 9904 | -€4,594 | €19,543 | +€24,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,594 | €19,543 | +€24,137 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.