LA PIZZERIA: 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 PIZZERIA
Largest movements
- Cash +€9,740
up €9,740 (+116%), from €8,385 to €18,125
mainly Net result for the year (+€4,561) and Trade debts (+€2,699)
- Receivables within one year -€2,337
down €2,337 (-2.4%), from €96,082 to €93,745
- Profit (loss) carried forward +€4,561
up €4,561 (+9.6%), from €47,490 to €52,052
- Trade debts +€2,699
new in 2025: €2,699
- Gross operating margin +€7,618
up €7,618 (+351%), from €2,172 to €9,790
- Financial charges +€1,510
up €1,510 (+228%), from €663 to €2,173
- Taxes +€1,049
new in 2025: €1,049
- Other operating charges +€731
up €731 (+54.5%), from €1,343 to €2,074
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 | €108,590 | €115,993 | +€7,403 | +6.8% |
| Fixed assets | 21/28 | €4,123 | €4,123 | = | 0.0% |
| Financial fixed assets | 28 | €4,123 | €4,123 | = | 0.0% |
| Current assets | 29/58 | €104,467 | €111,870 | +€7,403 | +7.1% |
| Amounts receivable within one year | 40/41 | €96,082 | €93,745 | -€2,337 | -2.4% |
| Other amounts receivable | 41 | €96,082 | €93,745 | -€2,337 | -2.4% |
| Cash at bank and in hand | 54/58 | €8,385 | €18,125 | +€9,740 | +116% |
| Total equity and liabilities | 10/49 | €108,590 | €115,993 | +€7,403 | +6.8% |
| Equity | 10/15 | €107,350 | €111,912 | +€4,561 | +4.2% |
| Reserves | 13 | €59,860 | €59,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €58,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,490 | €52,052 | +€4,561 | +9.6% |
| Amounts payable | 17/49 | €1,240 | €4,081 | +€2,841 | +229% |
| Amounts payable within one year | 42/48 | €1,240 | €4,081 | +€2,841 | +229% |
| Trade debts | 44 | - | €2,699 | +€2,699 | |
| Suppliers | 440/4 | - | €2,699 | +€2,699 | |
| Taxes, remuneration and social security | 45 | €1,240 | €1,382 | +€143 | +11.5% |
| Taxes | 450/3 | €1,240 | €1,382 | +€143 | +11.5% |
| Other operating charges | 640/8 | €1,343 | €2,074 | +€731 | +54.5% |
| Gross operating margin | 9900 | €2,172 | €9,790 | +€7,618 | +351% |
| Operating profit (loss) | 9901 | €829 | €7,716 | +€6,887 | +831% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €663 | €2,173 | +€1,510 | +228% |
| Recurring financial charges | 65 | €663 | €2,173 | +€1,510 | +228% |
| Profit (loss) for the period before taxes | 9903 | €166 | €5,610 | +€5,444 | +3,286% |
| Income taxes | 67/77 | - | €1,049 | +€1,049 | |
| Profit (loss) for the period | 9904 | €166 | €4,561 | +€4,396 | +2,653% |
| Profit (loss) for the period to be appropriated | 9905 | €166 | €4,561 | +€4,396 | +2,653% |
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 27 October 2026 via checked.be.