PIZZA CLARA: 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 CLARA
Largest movements
- Cash -€21,891
down €21,891 (-32.0%), from €68,435 to €46,544
mainly Contributions, distributions and other (-€28,320) and Tax, wage and social debts (-€15,213)
- Receivables within one year +€9,703
up €9,703 (+91.0%), from €10,666 to €20,369
of which Other amounts receivable: +€7,039
- Tangible fixed assets -€6,737
down €6,737 (-20.4%), from €33,029 to €26,292
of which Furniture and vehicles: -€3,635
- Other debts +€28,320
new in 2025: €28,320
- Profit (loss) carried forward -€25,599
down €25,599 (-36.0%), from €71,087 to €45,488
- Tax, wage and social debts -€15,213
down €15,213 (-43.9%), from €34,673 to €19,461
of which Taxes: -€10,072
- Trade debts -€5,662
down €5,662 (-37.3%), from €15,169 to €9,508
- Gross operating margin -€15,541
down €15,541 (-10.4%), from €149,217 to €133,676
- Staff costs +€6,886
up €6,886 (+6.2%), from €110,511 to €117,397
- Taxes -€4,105
down €4,105 (-62.6%), from €6,553 to €2,448
From the 2024 result to the 2025 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,929 | €106,776 | -€18,153 | -14.5% |
| Fixed assets | 21/28 | €33,029 | €26,292 | -€6,737 | -20.4% |
| Tangible fixed assets | 22/27 | €33,029 | €26,292 | -€6,737 | -20.4% |
| Plant, machinery and equipment | 23 | €694 | - | -€694 | |
| Furniture and vehicles | 24 | €6,909 | €3,274 | -€3,635 | -52.6% |
| Other tangible fixed assets | 26 | €25,426 | €23,018 | -€2,408 | -9.5% |
| Current assets | 29/58 | €91,900 | €80,484 | -€11,416 | -12.4% |
| Amounts receivable after more than one year | 29 | €7,700 | €7,700 | = | 0.0% |
| Other amounts receivable | 291 | €7,700 | €7,700 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,950 | €3,233 | +€283 | +9.6% |
| Stocks | 30/36 | €2,950 | €3,233 | +€283 | +9.6% |
| Amounts receivable within one year | 40/41 | €10,666 | €20,369 | +€9,703 | +91.0% |
| Trade receivables | 40 | €3,175 | €5,840 | +€2,665 | +83.9% |
| Other amounts receivable | 41 | €7,491 | €14,530 | +€7,039 | +94.0% |
| Cash at bank and in hand | 54/58 | €68,435 | €46,544 | -€21,891 | -32.0% |
| Deferred charges and accrued income | 490/1 | €2,150 | €2,638 | +€488 | +22.7% |
| Total equity and liabilities | 10/49 | €124,929 | €106,776 | -€18,153 | -14.5% |
| Equity | 10/15 | €75,087 | €49,488 | -€25,599 | -34.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,087 | €45,488 | -€25,599 | -36.0% |
| Amounts payable | 17/49 | €49,843 | €57,288 | +€7,446 | +14.9% |
| Amounts payable within one year | 42/48 | €49,843 | €57,288 | +€7,446 | +14.9% |
| Trade debts | 44 | €15,169 | €9,508 | -€5,662 | -37.3% |
| Suppliers | 440/4 | €15,169 | €9,508 | -€5,662 | -37.3% |
| Taxes, remuneration and social security | 45 | €34,673 | €19,461 | -€15,213 | -43.9% |
| Taxes | 450/3 | €21,517 | €11,445 | -€10,072 | -46.8% |
| Remuneration and social security | 454/9 | €13,156 | €8,015 | -€5,141 | -39.1% |
| Other amounts payable | 47/48 | - | €28,320 | +€28,320 | |
| Remuneration, social security and pensions | 62 | €110,511 | €117,397 | +€6,886 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,703 | €8,587 | -€1,117 | -11.5% |
| Other operating charges | 640/8 | €2,454 | €2,335 | -€119 | -4.8% |
| Gross operating margin | 9900 | €149,217 | €133,676 | -€15,541 | -10.4% |
| Operating profit (loss) | 9901 | €26,549 | €5,357 | -€21,192 | -79.8% |
| Financial income | 75/76B | €851 | €1,065 | +€214 | +25.2% |
| Recurring financial income | 75 | €851 | €1,065 | +€214 | +25.2% |
| Financial charges | 65/66B | €1,523 | €1,253 | -€270 | -17.7% |
| Recurring financial charges | 65 | €1,523 | €1,253 | -€270 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €25,877 | €5,169 | -€20,708 | -80.0% |
| Income taxes | 67/77 | €6,553 | €2,448 | -€4,105 | -62.6% |
| Profit (loss) for the period | 9904 | €19,324 | €2,721 | -€16,603 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,324 | €2,721 | -€16,603 | -85.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.