LTUS 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.
LTUS PIZZA
Largest movements
- Tangible fixed assets -€4,840
down €4,840 (-49.9%), from €9,701 to €4,861
- Receivables within one year +€654
up €654, from €0 to €654
of which Other amounts receivable: +€654
- Cash -€265
down €265 (-25.2%), from €1,052 to €787
mainly Net result for the year (-€5,817) and Tax, wage and social debts (-€1,814)
- Profit (loss) carried forward -€5,817
down €5,817 (-99.4%), from -€5,852 to -€11,669
- Trade debts +€2,495
up €2,495 (+962%), from €259 to €2,754
- Tax, wage and social debts -€1,814
down €1,814 (-62.2%), from €2,915 to €1,101
of which Taxes: -€913
- Other debts +€578
up €578 (+6.7%), from €8,630 to €9,208
- Purchases and services -€75,545
down €75,545 (-98.9%), from €76,408 to €863
- Gross operating margin -€13,100
down €13,100, from €12,237 to -€863
- Staff costs -€12,747
down €12,747 (-99.8%), from €12,778 to €31
- Other operating charges -€351
down €351 (-100%), from €351 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,953 | €6,503 | -€4,451 | -40.6% |
| Fixed assets | 21/28 | €9,901 | €5,061 | -€4,840 | -48.9% |
| Tangible fixed assets | 22/27 | €9,701 | €4,861 | -€4,840 | -49.9% |
| Furniture and vehicles | 24 | €9,701 | €4,861 | -€4,840 | -49.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,052 | €1,441 | +€389 | +37.0% |
| Amounts receivable within one year | 40/41 | €0 | €654 | +€654 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €654 | +€654 | |
| Cash at bank and in hand | 54/58 | €1,052 | €787 | -€265 | -25.2% |
| Total equity and liabilities | 10/49 | €10,953 | €6,503 | -€4,451 | -40.6% |
| Equity | 10/15 | -€852 | -€6,669 | -€5,817 | -683% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,852 | -€11,669 | -€5,817 | -99.4% |
| Amounts payable | 17/49 | €11,805 | €13,171 | +€1,367 | +11.6% |
| Amounts payable within one year | 42/48 | €11,805 | €13,171 | +€1,367 | +11.6% |
| Financial debts | 43 | - | €108 | +€108 | |
| Credit institutions | 430/8 | - | €108 | +€108 | |
| Trade debts | 44 | €259 | €2,754 | +€2,495 | +962% |
| Suppliers | 440/4 | €259 | €2,754 | +€2,495 | +962% |
| Taxes, remuneration and social security | 45 | €2,915 | €1,101 | -€1,814 | -62.2% |
| Taxes | 450/3 | €913 | €0 | -€913 | -100% |
| Remuneration and social security | 454/9 | €2,002 | €1,101 | -€901 | -45.0% |
| Other amounts payable | 47/48 | €8,630 | €9,208 | +€578 | +6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,408 | €863 | -€75,545 | -98.9% |
| Remuneration, social security and pensions | 62 | €12,778 | €31 | -€12,747 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,819 | €4,840 | +€20 | +0.4% |
| Other operating charges | 640/8 | €351 | €0 | -€351 | -100% |
| Gross operating margin | 9900 | €12,237 | -€863 | -€13,100 | |
| Operating profit (loss) | 9901 | -€5,711 | -€5,733 | -€22 | -0.4% |
| Financial income | 75/76B | €0 | €35 | +€35 | +38,633% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +38,633% |
| Financial charges | 65/66B | €140 | €119 | -€22 | -15.5% |
| Recurring financial charges | 65 | €140 | €119 | -€22 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,852 | -€5,817 | +€34 | +0.6% |
| Profit (loss) for the period | 9904 | -€5,852 | -€5,817 | +€34 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,852 | -€5,817 | +€34 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.