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Pizz'Ath: what changed

Two fiscal 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.

What changed

Pizz'Ath

BE 0797.680.686
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€18,645
2023 · -€8,264+€26,908
Equity
€17,381
2023 · -€1,264+€18,645
Cash
€27,984
2023 · €7,347+€20,637
Balance sheet total
€153,720
2023 · €52,245+€101,475

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€79,740

    up €79,740 (+216.6%), from €36,816 to €116,555

    of which Furniture and vehicles: +€79,623

  • Cash +€20,637

    up €20,637 (+280.9%), from €7,347 to €27,984

    mainly Debts after one year (+€39,587) and Net result for the year (+€18,645)

  • Receivables within one year +€3,420

    new in 2024: €3,420

  • Stocks and contracts -€2,783

    down €2,783 (-40.5%), from €6,878 to €4,095

Equity and liabilities
  • Debts after one year +€39,587

    up €39,587 (+103.4%), from €38,285 to €77,871

  • Profit (loss) carried forward +€18,645

    up €18,645, from -€8,264 to €10,381

  • Other debts +€15,652

    new in 2024: €15,652

  • Trade debts +€11,835

    up €11,835 (+692.6%), from €1,709 to €13,544

  • Current portion of long-term debt +€11,614

    up €11,614 (+118.5%), from €9,804 to €21,419

Income statement
  • Gross operating margin +€61,919

    up €61,919 (+3393.6%), from €1,825 to €63,744

  • Staff costs +€14,635

    up €14,635 (+249.7%), from €5,860 to €20,495

  • Depreciation +€5,945

    up €5,945 (+325.5%), from €1,827 to €7,772

  • Taxes +€4,070

    new in 2024: €4,070

  • Other operating charges +€2,129

    up €2,129 (+465.6%), from €457 to €2,586

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€8,264
Gross operating margin +€61,919
Staff costs -€14,635
Depreciation -€5,945
Other operating charges -€2,129
Other operating items -€8,282
Financial charges +€50
Taxes -€4,070
Result 2024 €18,645

Cash bridge derived

cash 2023 to 2024

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.

From operations +€56,948
Investment -€87,512
Financing +€51,201
Cash 2023 €7,347
Net result for the year +€18,645
Depreciation +€7,772
Stocks and contracts +€2,783
Receivables within one year -€3,420
Deferred charges and accrued income -€461
Trade debts +€11,835
Tax, wage and social debts +€4,801
Other debts +€15,652
Accrued charges and deferred income -€659
Investment in fixed assets (net) -€87,512
Debts after one year +€39,587
Current portion of long-term debt +€11,614
Cash 2024 €27,984
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €52,245 €153,720 +€101,475 +194.2%
Fixed assets 21/28 €38,021 €117,760 +€79,740 +209.7%
Tangible fixed assets 22/27 €36,816 €116,555 +€79,740 +216.6%
Plant, machinery and equipment 23 €22,883 €20,704 -€2,178 -9.5%
Furniture and vehicles 24 €704 €80,327 +€79,623 +11310.7%
Other tangible fixed assets 26 €13,229 €15,524 +€2,295 +17.4%
Financial fixed assets 28 €1,205 €1,205 = 0.0%
Current assets 29/58 €14,225 €35,960 +€21,735 +152.8%
Stocks and contracts in progress 3 €6,878 €4,095 -€2,783 -40.5%
Stocks 30/36 €6,878 €4,095 -€2,783 -40.5%
Amounts receivable within one year 40/41 - €3,420 +€3,420
Other amounts receivable 41 - €3,420 +€3,420
Cash at bank and in hand 54/58 €7,347 €27,984 +€20,637 +280.9%
Deferred charges and accrued income 490/1 - €461 +€461
Total equity and liabilities 10/49 €52,245 €153,720 +€101,475 +194.2%
Equity 10/15 -€1,264 €17,381 +€18,645
Contributions 10/11 €7,000 €7,000 = 0.0%
Profit (loss) carried forward 14 -€8,264 €10,381 +€18,645
Amounts payable 17/49 €53,509 €136,339 +€82,830 +154.8%
Amounts payable after more than one year 17 €38,285 €77,871 +€39,587 +103.4%
Financial debts 170/4 €38,285 €77,871 +€39,587 +103.4%
Amounts payable within one year 42/48 €13,069 €56,971 +€43,902 +335.9%
Current portion of amounts payable after more than one year 42 €9,804 €21,419 +€11,614 +118.5%
Trade debts 44 €1,709 €13,544 +€11,835 +692.6%
Suppliers 440/4 €1,709 €13,544 +€11,835 +692.6%
Taxes, remuneration and social security 45 €1,555 €6,356 +€4,801 +308.7%
Taxes 450/3 €191 €5,702 +€5,511 +2890.5%
Remuneration and social security 454/9 €1,365 €654 -€711 -52.1%
Other amounts payable 47/48 - €15,652 +€15,652
Accrued charges and deferred income 492/3 €2,156 €1,497 -€659 -30.6%
Remuneration, social security and pensions 62 €5,860 €20,495 +€14,635 +249.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,827 €7,772 +€5,945 +325.5%
Other operating charges 640/8 €457 €2,586 +€2,129 +465.6%
Non-recurring operating charges 66A - €8,282 +€8,282
Gross operating margin 9900 €1,825 €63,744 +€61,919 +3393.6%
Operating profit (loss) 9901 -€6,320 €24,609 +€30,928
Financial charges 65/66B €1,944 €1,894 -€50 -2.6%
Recurring financial charges 65 €1,944 €1,894 -€50 -2.6%
Profit (loss) for the period before taxes 9903 -€8,264 €22,715 +€30,979
Income taxes 67/77 - €4,070 +€4,070
Profit (loss) for the period 9904 -€8,264 €18,645 +€26,908
Profit (loss) for the period to be appropriated 9905 -€8,264 €18,645 +€26,908

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.