LA VITA E 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.
LA VITA E PIZZA
Largest movements
- Tangible fixed assets -€10,739
down €10,739 (-16.1%), from €66,802 to €56,063
of which Other tangible fixed assets: -€7,421
- Cash -€1,711
down €1,711 (-63.5%), from €2,693 to €982
mainly Debts after one year (-€9,383) and Net result for the year (-€5,584)
- Receivables within one year +€1,446
up €1,446 (+413%), from €350 to €1,796
of which Trade receivables: +€995
- Debts after one year -€9,383
down €9,383 (-20.0%), from €46,956 to €37,573
- Other debts +€8,046
up €8,046 (+63.8%), from €12,621 to €20,667
- Profit (loss) carried forward -€5,584
down €5,584 (-13.0%), from -€42,902 to -€48,486
- Trade debts -€3,574
down €3,574 (-82.4%), from €4,339 to €765
- Tax, wage and social debts -€1,355
no longer reported in 2025 (was €1,355)
- Gross operating margin +€37,416
up €37,416, from -€27,764 to €9,652
- Financial income -€1,893
no longer reported in 2025 (was €1,893)
- Financial charges -€1,718
down €1,718 (-35.5%), from €4,839 to €3,122
- Staff costs -€1,205
no longer reported in 2025 (was €1,205)
- Other operating charges +€908
up €908 (+397%), from €229 to €1,137
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 | €71,143 | €59,902 | -€11,241 | -15.8% |
| Formation expenses | 20 | €1,188 | €950 | -€238 | -20.0% |
| Fixed assets | 21/28 | €66,912 | €56,173 | -€10,739 | -16.0% |
| Tangible fixed assets | 22/27 | €66,802 | €56,063 | -€10,739 | -16.1% |
| Plant, machinery and equipment | 23 | €13,651 | €10,333 | -€3,318 | -24.3% |
| Other tangible fixed assets | 26 | €53,151 | €45,731 | -€7,421 | -14.0% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €3,043 | €2,778 | -€265 | -8.7% |
| Amounts receivable within one year | 40/41 | €350 | €1,796 | +€1,446 | +413% |
| Trade receivables | 40 | €350 | €1,346 | +€995 | +284% |
| Other amounts receivable | 41 | - | €451 | +€451 | |
| Cash at bank and in hand | 54/58 | €2,693 | €982 | -€1,711 | -63.5% |
| Total equity and liabilities | 10/49 | €71,143 | €59,902 | -€11,241 | -15.8% |
| Equity | 10/15 | -€2,902 | -€8,486 | -€5,584 | -192% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | - | -€40,000 | |
| Other | 1109/19 | €40,000 | - | -€40,000 | |
| Profit (loss) carried forward | 14 | -€42,902 | -€48,486 | -€5,584 | -13.0% |
| Amounts payable | 17/49 | €74,045 | €68,388 | -€5,658 | -7.6% |
| Amounts payable after more than one year | 17 | €46,956 | €37,573 | -€9,383 | -20.0% |
| Financial debts | 170/4 | €46,956 | €37,573 | -€9,383 | -20.0% |
| Amounts payable within one year | 42/48 | €27,089 | €30,815 | +€3,725 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €8,775 | €9,383 | +€608 | +6.9% |
| Trade debts | 44 | €4,339 | €765 | -€3,574 | -82.4% |
| Suppliers | 440/4 | €4,339 | €765 | -€3,574 | -82.4% |
| Taxes, remuneration and social security | 45 | €1,355 | - | -€1,355 | |
| Taxes | 450/3 | €1,355 | - | -€1,355 | |
| Other amounts payable | 47/48 | €12,621 | €20,667 | +€8,046 | +63.8% |
| Remuneration, social security and pensions | 62 | €1,205 | - | -€1,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,758 | €10,976 | +€218 | +2.0% |
| Other operating charges | 640/8 | €229 | €1,137 | +€908 | +397% |
| Gross operating margin | 9900 | -€27,764 | €9,652 | +€37,416 | |
| Operating profit (loss) | 9901 | -€39,956 | -€2,462 | +€37,494 | +93.8% |
| Financial income | 75/76B | €1,893 | - | -€1,893 | |
| Recurring financial income | 75 | €1,893 | - | -€1,893 | |
| Financial charges | 65/66B | €4,839 | €3,122 | -€1,718 | -35.5% |
| Recurring financial charges | 65 | €4,839 | €3,122 | -€1,718 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,902 | -€5,584 | +€37,319 | +87.0% |
| Profit (loss) for the period | 9904 | -€42,902 | -€5,584 | +€37,319 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,902 | -€5,584 | +€37,319 | +87.0% |
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 23 October 2026 via checked.be.