Pizza Chiara: what changed
Pizza Chiara
Largest movements
- Cash +€63,274
up €63,274 (+23.2%), from €272,594 to €335,868
mainly Net result for the year (+€66,509) and Receivables within one year (+€27,899)
- Receivables within one year -€27,899
down €27,899 (-41.8%), from €66,765 to €38,866
of which Trade receivables: -€27,159
- Tangible fixed assets -€14,286
down €14,286 (-31.5%), from €45,309 to €31,024
of which Plant, machinery and equipment: -€10,161
- Deferred charges and accrued income +€6,652
up €6,652 (+181%), from €3,679 to €10,331
- Reserves +€26,509
up €26,509 (+9.7%), from €273,283 to €299,792
- Other debts -€17,928
down €17,928 (-53.9%), from €33,286 to €15,358
- Trade debts +€9,694
up €9,694 (+21.1%), from €45,973 to €55,667
- Short-term financial debts +€5,169
new in 2025: €5,169
- Tax, wage and social debts +€5,053
up €5,053 (+14.4%), from €34,996 to €40,049
of which Remuneration and social security: +€5,208
- Purchases and services +€131,631
up €131,631 (+19.1%), from €687,717 to €819,348
- Gross operating margin +€52,215
up €52,215 (+17.5%), from €298,647 to €350,862
- Staff costs +€43,576
up €43,576 (+21.8%), from €200,055 to €243,631
- Financial charges +€3,759
up €3,759 (+64.0%), from €5,875 to €9,634
- Financial income +€3,706
up €3,706 (+3,067%), from €121 to €3,827
of which Non-recurring financial income: +€3,801
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 | €393,739 | €422,234 | +€28,496 | +7.2% |
| Fixed assets | 21/28 | €45,999 | €31,714 | -€14,286 | -31.1% |
| Tangible fixed assets | 22/27 | €45,309 | €31,024 | -€14,286 | -31.5% |
| Plant, machinery and equipment | 23 | €23,190 | €13,030 | -€10,161 | -43.8% |
| Furniture and vehicles | 24 | €1,457 | €476 | -€981 | -67.3% |
| Other tangible fixed assets | 26 | €20,662 | €17,518 | -€3,144 | -15.2% |
| Financial fixed assets | 28 | €690 | €690 | = | 0.0% |
| Current assets | 29/58 | €347,739 | €390,521 | +€42,781 | +12.3% |
| Stocks and contracts in progress | 3 | €4,702 | €5,456 | +€754 | +16.0% |
| Stocks | 30/36 | €4,702 | €5,456 | +€754 | +16.0% |
| Amounts receivable within one year | 40/41 | €66,765 | €38,866 | -€27,899 | -41.8% |
| Trade receivables | 40 | €38,996 | €11,837 | -€27,159 | -69.6% |
| Other amounts receivable | 41 | €27,769 | €27,029 | -€740 | -2.7% |
| Cash at bank and in hand | 54/58 | €272,594 | €335,868 | +€63,274 | +23.2% |
| Deferred charges and accrued income | 490/1 | €3,679 | €10,331 | +€6,652 | +181% |
| Total equity and liabilities | 10/49 | €393,739 | €422,234 | +€28,496 | +7.2% |
| Equity | 10/15 | €279,483 | €305,992 | +€26,509 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,283 | €299,792 | +€26,509 | +9.7% |
| Distributable reserves | 133 | €273,283 | €299,792 | +€26,509 | +9.7% |
| Amounts payable | 17/49 | €114,255 | €116,243 | +€1,987 | +1.7% |
| Amounts payable within one year | 42/48 | €114,255 | €116,243 | +€1,987 | +1.7% |
| Financial debts | 43 | - | €5,169 | +€5,169 | |
| Credit institutions | 430/8 | - | €5,169 | +€5,169 | |
| Trade debts | 44 | €45,973 | €55,667 | +€9,694 | +21.1% |
| Suppliers | 440/4 | €45,973 | €55,667 | +€9,694 | +21.1% |
| Taxes, remuneration and social security | 45 | €34,996 | €40,049 | +€5,053 | +14.4% |
| Taxes | 450/3 | €12,210 | €12,055 | -€155 | -1.3% |
| Remuneration and social security | 454/9 | €22,786 | €27,994 | +€5,208 | +22.9% |
| Other amounts payable | 47/48 | €33,286 | €15,358 | -€17,928 | -53.9% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €687,717 | €819,348 | +€131,631 | +19.1% |
| Remuneration, social security and pensions | 62 | €200,055 | €243,631 | +€43,576 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,519 | €14,285 | -€1,234 | -7.9% |
| Other operating charges | 640/8 | €6,177 | €3,012 | -€3,164 | -51.2% |
| Gross operating margin | 9900 | €298,647 | €350,862 | +€52,215 | +17.5% |
| Operating profit (loss) | 9901 | €76,897 | €89,934 | +€13,037 | +17.0% |
| Financial income | 75/76B | €121 | €3,827 | +€3,706 | +3,067% |
| Recurring financial income | 75 | €121 | €26 | -€95 | -78.4% |
| Non-recurring financial income | 76B | - | €3,801 | +€3,801 | |
| Financial charges | 65/66B | €5,875 | €9,634 | +€3,759 | +64.0% |
| Recurring financial charges | 65 | €5,875 | €9,634 | +€3,759 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €71,143 | €84,127 | +€12,985 | +18.3% |
| Income taxes | 67/77 | €15,544 | €17,619 | +€2,075 | +13.3% |
| Profit (loss) for the period | 9904 | €55,599 | €66,509 | +€10,910 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,599 | €66,509 | +€10,910 | +19.6% |
Next steps
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 3 November 2026 via checked.be.