MESSINA PIZZA: what changed
MESSINA PIZZA
Largest movements
- Cash +€34,664
up €34,664 (+858%), from €4,038 to €38,702
mainly Accrued charges and deferred income (+€18,760) and Other debts (+€17,802)
- Receivables within one year +€15,589
up €15,589 (+66.0%), from €23,606 to €39,195
- Tangible fixed assets -€3,069
down €3,069 (-24.0%), from €12,763 to €9,694
- Accrued charges and deferred income +€18,760
up €18,760 (+625%), from €3,000 to €21,760
- Other debts +€17,802
up €17,802 (+62.6%), from €28,453 to €46,255
- Trade debts +€6,891
up €6,891 (+489%), from €1,409 to €8,300
- Profit (loss) carried forward +€2,740
up €2,740 (+64.0%), from €4,284 to €7,023
- Tax, wage and social debts +€991
up €991 (+379%), from €261 to €1,253
- Gross operating margin -€34,938
down €34,938 (-55.4%), from €63,024 to €28,086
- Staff costs -€19,095
down €19,095 (-46.4%), from €41,159 to €22,064
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,407 | €87,591 | +€47,184 | +117% |
| Fixed assets | 21/28 | €12,763 | €9,694 | -€3,069 | -24.0% |
| Tangible fixed assets | 22/27 | €12,763 | €9,694 | -€3,069 | -24.0% |
| Furniture and vehicles | 24 | €12,763 | €9,694 | -€3,069 | -24.0% |
| Current assets | 29/58 | €27,644 | €77,897 | +€50,253 | +182% |
| Amounts receivable within one year | 40/41 | €23,606 | €39,195 | +€15,589 | +66.0% |
| Trade receivables | 40 | €23,606 | €39,195 | +€15,589 | +66.0% |
| Cash at bank and in hand | 54/58 | €4,038 | €38,702 | +€34,664 | +858% |
| Total equity and liabilities | 10/49 | €40,407 | €87,591 | +€47,184 | +117% |
| Equity | 10/15 | €7,284 | €10,023 | +€2,740 | +37.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,284 | €7,023 | +€2,740 | +64.0% |
| Amounts payable | 17/49 | €33,124 | €77,568 | +€44,444 | +134% |
| Amounts payable within one year | 42/48 | €30,124 | €55,808 | +€25,684 | +85.3% |
| Trade debts | 44 | €1,409 | €8,300 | +€6,891 | +489% |
| Suppliers | 440/4 | €1,409 | €8,300 | +€6,891 | +489% |
| Taxes, remuneration and social security | 45 | €261 | €1,253 | +€991 | +379% |
| Taxes | 450/3 | €261 | €1,253 | +€991 | +379% |
| Other amounts payable | 47/48 | €28,453 | €46,255 | +€17,802 | +62.6% |
| Accrued charges and deferred income | 492/3 | €3,000 | €21,760 | +€18,760 | +625% |
| Remuneration, social security and pensions | 62 | €41,159 | €22,064 | -€19,095 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,581 | €3,069 | +€488 | +18.9% |
| Other operating charges | 640/8 | - | €214 | +€214 | |
| Gross operating margin | 9900 | €63,024 | €28,086 | -€34,938 | -55.4% |
| Operating profit (loss) | 9901 | €19,284 | €2,740 | -€16,544 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €19,284 | €2,740 | -€16,544 | -85.8% |
| Profit (loss) for the period | 9904 | €19,284 | €2,740 | -€16,544 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,284 | €2,740 | -€16,544 | -85.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.