PIZZA 7: 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.
PIZZA 7
Largest movements
- Stocks and contracts -€28,742
down €28,742 (-88.2%), from €32,570 to €3,828
- Cash +€1,061
up €1,061 (+52.5%), from €2,022 to €3,083
mainly Stocks and contracts (+€28,742) and Other debts (+€9,530)
- Profit (loss) carried forward -€32,234
down €32,234, from €8,829 to -€23,405
- Other debts +€9,530
up €9,530 (+94.5%), from €10,083 to €19,613
- Trade debts -€7,352
down €7,352 (-81.8%), from €8,985 to €1,633
- Accrued charges and deferred income +€4,660
new in 2024: €4,660
- Tax, wage and social debts -€2,010
down €2,010 (-44.7%), from €4,495 to €2,485
of which Taxes: -€1,528
- Write-downs +€45,000
new in 2024: €45,000
- Gross operating margin -€3,035
down €3,035 (-18.8%), from €16,152 to €13,117
- Staff costs -€2,961
no longer reported in 2024 (was €2,961)
- Taxes -€2,485
no longer reported in 2024 (was €2,485)
- Financial charges -€874
down €874 (-74.8%), from €1,168 to €294
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 | €37,731 | €10,326 | -€27,405 | -72.6% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €36,231 | €8,826 | -€27,405 | -75.6% |
| Stocks and contracts in progress | 3 | €32,570 | €3,828 | -€28,742 | -88.2% |
| Stocks | 30/36 | €32,570 | €3,828 | -€28,742 | -88.2% |
| Amounts receivable within one year | 40/41 | €1,639 | €1,914 | +€275 | +16.8% |
| Trade receivables | 40 | €1,520 | - | -€1,520 | |
| Other amounts receivable | 41 | €119 | €1,914 | +€1,795 | +1,511% |
| Cash at bank and in hand | 54/58 | €2,022 | €3,083 | +€1,061 | +52.5% |
| Total equity and liabilities | 10/49 | €37,731 | €10,326 | -€27,405 | -72.6% |
| Equity | 10/15 | €14,168 | -€18,066 | -€32,234 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €339 | €339 | = | 0.0% |
| Non-distributable reserves | 130/1 | €339 | €339 | = | 0.0% |
| Legal reserve | 130 | €339 | - | -€339 | |
| Reserves not available under the articles | 1311 | - | €339 | +€339 | |
| Profit (loss) carried forward | 14 | €8,829 | -€23,405 | -€32,234 | |
| Amounts payable | 17/49 | €23,563 | €28,391 | +€4,828 | +20.5% |
| Amounts payable within one year | 42/48 | €23,563 | €23,731 | +€168 | +0.7% |
| Trade debts | 44 | €8,985 | €1,633 | -€7,352 | -81.8% |
| Suppliers | 440/4 | €8,985 | €1,633 | -€7,352 | -81.8% |
| Taxes, remuneration and social security | 45 | €4,495 | €2,485 | -€2,010 | -44.7% |
| Taxes | 450/3 | €4,013 | €2,485 | -€1,528 | -38.1% |
| Remuneration and social security | 454/9 | €482 | - | -€482 | |
| Other amounts payable | 47/48 | €10,083 | €19,613 | +€9,530 | +94.5% |
| Accrued charges and deferred income | 492/3 | - | €4,660 | +€4,660 | |
| Remuneration, social security and pensions | 62 | €2,961 | - | -€2,961 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €384 | €59 | -€325 | -84.7% |
| Gross operating margin | 9900 | €16,152 | €13,117 | -€3,035 | -18.8% |
| Operating profit (loss) | 9901 | €12,807 | -€31,942 | -€44,749 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +2,100% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2,100% |
| Financial charges | 65/66B | €1,168 | €294 | -€874 | -74.8% |
| Recurring financial charges | 65 | €1,168 | €294 | -€874 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €11,639 | -€32,234 | -€43,873 | |
| Income taxes | 67/77 | €2,485 | - | -€2,485 | |
| Profit (loss) for the period | 9904 | €9,154 | -€32,234 | -€41,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,154 | -€32,234 | -€41,388 |
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 24 October 2026 via checked.be.