PIZZA ATELIER: 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 ATELIER
Largest movements
- Tangible fixed assets -€28,302
down €28,302 (-36.2%), from €78,125 to €49,823
of which Furniture and vehicles: -€15,663
- Cash +€14,625
up €14,625 (+23.6%), from €62,089 to €76,715
mainly Depreciation (+€26,082) and Net result for the year (+€17,073)
- Stocks and contracts -€11,296
down €11,296 (-79.7%), from €14,169 to €2,873
- Profit (loss) carried forward +€17,073
up €17,073, from -€5,028 to €12,045
- Current portion of long-term debt -€12,684
down €12,684 (-63.3%), from €20,053 to €7,369
- Other debts -€8,571
down €8,571 (-33.0%), from €25,990 to €17,419
- Accrued charges and deferred income -€7,455
down €7,455 (-99.4%), from €7,503 to €49
- Trade debts -€7,037
down €7,037 (-14.6%), from €48,346 to €41,309
- Turnover +€308,633
new in 2026: €308,633
- Purchases and services +€250,644
new in 2026: €250,644
- Financial charges -€12,236
down €12,236 (-89.7%), from €13,640 to €1,405
of which Non-recurring financial charges: -€11,073
- Write-downs +€11,296
new in 2026: €11,296
- Depreciation -€6,851
down €6,851 (-20.8%), from €32,932 to €26,082
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,970 | €129,879 | -€25,091 | -16.2% |
| Fixed assets | 21/28 | €78,125 | €50,291 | -€27,834 | -35.6% |
| Tangible fixed assets | 22/27 | €78,125 | €49,823 | -€28,302 | -36.2% |
| Land and buildings | 22 | €18,955 | €15,510 | -€3,445 | -18.2% |
| Plant, machinery and equipment | 23 | €14,983 | €5,788 | -€9,195 | -61.4% |
| Furniture and vehicles | 24 | €44,187 | €28,524 | -€15,663 | -35.4% |
| Financial fixed assets | 28 | - | €468 | +€468 | |
| Current assets | 29/58 | €76,844 | €79,588 | +€2,743 | +3.6% |
| Stocks and contracts in progress | 3 | €14,169 | €2,873 | -€11,296 | -79.7% |
| Stocks | 30/36 | €14,169 | €2,873 | -€11,296 | -79.7% |
| Amounts receivable within one year | 40/41 | €586 | - | -€586 | |
| Other amounts receivable | 41 | €586 | - | -€586 | |
| Cash at bank and in hand | 54/58 | €62,089 | €76,715 | +€14,625 | +23.6% |
| Total equity and liabilities | 10/49 | €154,970 | €129,879 | -€25,091 | -16.2% |
| Equity | 10/15 | €1,472 | €18,545 | +€17,073 | +1,160% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,028 | €12,045 | +€17,073 | |
| Amounts payable | 17/49 | €153,498 | €111,334 | -€42,164 | -27.5% |
| Amounts payable after more than one year | 17 | €35,098 | €35,098 | = | 0.0% |
| Financial debts | 170/4 | €19,626 | €19,626 | = | 0.0% |
| Other amounts payable | 178/9 | €15,472 | €15,472 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,897 | €76,188 | -€34,710 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €20,053 | €7,369 | -€12,684 | -63.3% |
| Trade debts | 44 | €48,346 | €41,309 | -€7,037 | -14.6% |
| Suppliers | 440/4 | €48,346 | €41,309 | -€7,037 | -14.6% |
| Taxes, remuneration and social security | 45 | €16,509 | €10,092 | -€6,417 | -38.9% |
| Taxes | 450/3 | €2,382 | €5,965 | +€3,583 | +150% |
| Remuneration and social security | 454/9 | €14,127 | €4,127 | -€10,000 | -70.8% |
| Other amounts payable | 47/48 | €25,990 | €17,419 | -€8,571 | -33.0% |
| Accrued charges and deferred income | 492/3 | €7,503 | €49 | -€7,455 | -99.4% |
| Turnover | 70 | - | €308,633 | +€308,633 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €250,644 | +€250,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,932 | €26,082 | -€6,851 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,296 | +€11,296 | |
| Other operating charges | 640/8 | €4,421 | €906 | -€3,515 | -79.5% |
| Non-recurring operating charges | 66A | -€6,487 | - | +€6,487 | |
| Gross operating margin | 9900 | €63,477 | €59,428 | -€4,049 | -6.4% |
| Operating profit (loss) | 9901 | €32,611 | €21,145 | -€11,467 | -35.2% |
| Financial income | 75/76B | €149 | €30 | -€119 | -79.9% |
| Recurring financial income | 75 | €149 | €30 | -€119 | -79.9% |
| Financial charges | 65/66B | €13,640 | €1,405 | -€12,236 | -89.7% |
| Recurring financial charges | 65 | €2,567 | €1,405 | -€1,162 | -45.3% |
| Non-recurring financial charges | 66B | €11,073 | - | -€11,073 | |
| Profit (loss) for the period before taxes | 9903 | €19,119 | €19,770 | +€650 | +3.4% |
| Income taxes | 67/77 | - | €2,697 | +€2,697 | |
| Profit (loss) for the period | 9904 | €19,119 | €17,073 | -€2,046 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,119 | €17,073 | -€2,046 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.