PITA LAND: what changed
What changed
PITA LAND
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€20,321
2024 · -€48,171+€27,850
Equity
€23,941
2024 · €44,263-€20,321
Cash
€51,716
2024 · €39,671+€12,045
Balance sheet total
€209,841
2024 · €208,526+€1,315
Largest movements
Assets
- Cash +€12,045
up €12,045 (+30.4%), from €39,671 to €51,716
mainly Trade debts (+€38,440) and Depreciation (+€13,970)
- Tangible fixed assets -€11,269
down €11,269 (-16.1%), from €70,166 to €58,897
of which Other tangible fixed assets: -€7,905
- Receivables within one year +€4,895
up €4,895 (+7.4%), from €66,253 to €71,147
of which Trade receivables: +€5,141
- Deferred charges and accrued income -€4,646
down €4,646 (-25.4%), from €18,277 to €13,632
Equity and liabilities
- Trade debts +€38,440
up €38,440 (+180%), from €21,370 to €59,810
- Profit (loss) carried forward -€20,321
down €20,321 (-77.6%), from -€26,197 to -€46,519
- Other debts -€15,000
down €15,000 (-14.6%), from €102,437 to €87,437
Income statement
- Gross operating margin +€19,681
up €19,681 (+14.8%), from €133,391 to €153,072
- Staff costs -€6,390
down €6,390 (-4.1%), from €156,893 to €150,503
- Other operating charges -€2,505
down €2,505 (-49.4%), from €5,070 to €2,565
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.
Result 2024
-€48,171
Gross operating margin
+€19,681
Staff costs
+€6,390
Depreciation
-€344
Other operating charges
+€2,505
Financial income
+€65
Financial charges
-€492
Taxes
+€45
Result 2025
-€20,321
raises the resultlowers the result
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.
From operations
+€14,747
Investment
-€2,702
Financing
€0
Cash 2024
€39,671
From operations (derived)
+€14,747
Net result for the year
-€20,321
Depreciation
+€13,970
Stocks and contracts
-€289
Receivables within one year
-€4,895
Deferred charges and accrued income
+€4,646
Trade debts
+€38,440
Tax, wage and social debts
-€1,806
Other debts
-€15,000
Accrued charges and deferred income
+€3
Investment (derived)
-€2,702
Investment in fixed assets (net)
-€2,702
Cash 2025
€51,716
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,526 | €209,841 | +€1,315 | +0.6% |
| Fixed assets | 21/28 | €79,115 | €67,846 | -€11,269 | -14.2% |
| Tangible fixed assets | 22/27 | €70,166 | €58,897 | -€11,269 | -16.1% |
| Plant, machinery and equipment | 23 | €4,637 | €3,588 | -€1,050 | -22.6% |
| Furniture and vehicles | 24 | €21,803 | €19,489 | -€2,314 | -10.6% |
| Other tangible fixed assets | 26 | €43,725 | €35,820 | -€7,905 | -18.1% |
| Financial fixed assets | 28 | €8,949 | €8,949 | = | 0.0% |
| Current assets | 29/58 | €129,411 | €141,995 | +€12,584 | +9.7% |
| Stocks and contracts in progress | 3 | €5,211 | €5,500 | +€289 | +5.6% |
| Stocks | 30/36 | €5,211 | €5,500 | +€289 | +5.6% |
| Amounts receivable within one year | 40/41 | €66,253 | €71,147 | +€4,895 | +7.4% |
| Trade receivables | 40 | €20,722 | €25,863 | +€5,141 | +24.8% |
| Other amounts receivable | 41 | €45,531 | €45,284 | -€247 | -0.5% |
| Cash at bank and in hand | 54/58 | €39,671 | €51,716 | +€12,045 | +30.4% |
| Deferred charges and accrued income | 490/1 | €18,277 | €13,632 | -€4,646 | -25.4% |
| Total equity and liabilities | 10/49 | €208,526 | €209,841 | +€1,315 | +0.6% |
| Equity | 10/15 | €44,263 | €23,941 | -€20,321 | -45.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 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 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,197 | -€46,519 | -€20,321 | -77.6% |
| Amounts payable | 17/49 | €164,263 | €185,900 | +€21,636 | +13.2% |
| Amounts payable within one year | 42/48 | €164,178 | €185,812 | +€21,634 | +13.2% |
| Trade debts | 44 | €21,370 | €59,810 | +€38,440 | +180% |
| Suppliers | 440/4 | €21,370 | €59,810 | +€38,440 | +180% |
| Taxes, remuneration and social security | 45 | €40,371 | €38,564 | -€1,806 | -4.5% |
| Taxes | 450/3 | €10,787 | €11,249 | +€461 | +4.3% |
| Remuneration and social security | 454/9 | €29,583 | €27,316 | -€2,268 | -7.7% |
| Other amounts payable | 47/48 | €102,437 | €87,437 | -€15,000 | -14.6% |
| Accrued charges and deferred income | 492/3 | €85 | €88 | +€3 | +3.4% |
| Non-recurring operating income | 76A | - | €2,314 | +€2,314 | |
| Remuneration, social security and pensions | 62 | €156,893 | €150,503 | -€6,390 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,627 | €13,970 | +€344 | +2.5% |
| Other operating charges | 640/8 | €5,070 | €2,565 | -€2,505 | -49.4% |
| Gross operating margin | 9900 | €133,391 | €153,072 | +€19,681 | +14.8% |
| Operating profit (loss) | 9901 | -€42,198 | -€13,966 | +€28,232 | +66.9% |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €5,639 | €6,131 | +€492 | +8.7% |
| Recurring financial charges | 65 | €5,639 | €6,131 | +€492 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,837 | -€20,032 | +€27,805 | +58.1% |
| Income taxes | 67/77 | €334 | €289 | -€45 | -13.4% |
| Profit (loss) for the period | 9904 | -€48,171 | -€20,321 | +€27,850 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,171 | -€20,321 | +€27,850 | +57.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.