LE PUB A PIZZAS: 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.
LE PUB A PIZZAS
Largest movements
- Cash +€13,645
up €13,645 (+55.8%), from €24,432 to €38,076
mainly Trade debts (+€27,085) and Depreciation (+€12,259)
- Tangible fixed assets +€12,751
up €12,751 (+68.8%), from €18,543 to €31,294
of which Furniture and vehicles: +€14,874
- Receivables within one year +€1,301
up €1,301 (+24.8%), from €5,236 to €6,537
of which Other amounts receivable: +€1,301
- Trade debts +€27,085
up €27,085 (+118%), from €22,929 to €50,014
- Profit (loss) carried forward -€7,026
down €7,026 (-25.0%), from €28,072 to €21,046
- Other debts +€4,426
up €4,426 (+49.1%), from €9,008 to €13,434
- Tax, wage and social debts +€3,212
up €3,212 (+92.3%), from €3,481 to €6,693
of which Taxes: +€3,146
- Purchases and services +€31,580
up €31,580 (+27.8%), from €113,467 to €145,047
- Gross operating margin +€30,373
up €30,373, from -€686 to €29,687
- Taxes +€10,692
new in 2025: €10,692
- Depreciation +€4,930
up €4,930 (+67.3%), from €7,329 to €12,259
- Other operating charges +€4,199
up €4,199 (+391%), from €1,074 to €5,273
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 | €64,890 | €92,587 | +€27,696 | +42.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,343 | €33,094 | +€12,751 | +62.7% |
| Tangible fixed assets | 22/27 | €18,543 | €31,294 | +€12,751 | +68.8% |
| Plant, machinery and equipment | 23 | €3,833 | €1,709 | -€2,123 | -55.4% |
| Furniture and vehicles | 24 | €14,710 | €29,584 | +€14,874 | +101% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €44,548 | €59,493 | +€14,945 | +33.5% |
| Stocks and contracts in progress | 3 | €14,880 | €14,880 | = | 0.0% |
| Stocks | 30/36 | €14,880 | €14,880 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,236 | €6,537 | +€1,301 | +24.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €5,236 | €6,537 | +€1,301 | +24.8% |
| Cash at bank and in hand | 54/58 | €24,432 | €38,076 | +€13,645 | +55.8% |
| Total equity and liabilities | 10/49 | €64,890 | €92,587 | +€27,696 | +42.7% |
| Equity | 10/15 | €29,472 | €22,446 | -€7,026 | -23.8% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,072 | €21,046 | -€7,026 | -25.0% |
| Amounts payable | 17/49 | €35,418 | €70,141 | +€34,722 | +98.0% |
| Amounts payable within one year | 42/48 | €35,418 | €70,141 | +€34,722 | +98.0% |
| Trade debts | 44 | €22,929 | €50,014 | +€27,085 | +118% |
| Suppliers | 440/4 | €22,929 | €50,014 | +€27,085 | +118% |
| Taxes, remuneration and social security | 45 | €3,481 | €6,693 | +€3,212 | +92.3% |
| Taxes | 450/3 | €3,212 | €6,358 | +€3,146 | +97.9% |
| Remuneration and social security | 454/9 | €269 | €335 | +€66 | +24.6% |
| Other amounts payable | 47/48 | €9,008 | €13,434 | +€4,426 | +49.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,467 | €145,047 | +€31,580 | +27.8% |
| Remuneration, social security and pensions | 62 | €3,870 | €7,190 | +€3,320 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,329 | €12,259 | +€4,930 | +67.3% |
| Other operating charges | 640/8 | €1,074 | €5,273 | +€4,199 | +391% |
| Gross operating margin | 9900 | -€686 | €29,687 | +€30,373 | |
| Operating profit (loss) | 9901 | -€12,959 | €4,964 | +€17,924 | |
| Financial income | 75/76B | €4,672 | €1,430 | -€3,241 | -69.4% |
| Recurring financial income | 75 | €4,672 | €1,430 | -€3,241 | -69.4% |
| Financial charges | 65/66B | €954 | €2,728 | +€1,775 | +186% |
| Recurring financial charges | 65 | €954 | €2,728 | +€1,775 | +186% |
| Profit (loss) for the period before taxes | 9903 | -€9,242 | €3,666 | +€12,907 | |
| Income taxes | 67/77 | - | €10,692 | +€10,692 | |
| Profit (loss) for the period | 9904 | -€9,242 | -€7,026 | +€2,215 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,242 | -€7,026 | +€2,215 | +24.0% |
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 29 October 2026 via checked.be.