PIZZA DELIVERY BEERNEM: 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 DELIVERY BEERNEM
Largest movements
- Tangible fixed assets -€50,483
down €50,483 (-22.0%), from €229,147 to €178,665
- Receivables within one year -€21,631
down €21,631 (-71.2%), from €30,400 to €8,769
of which Other amounts receivable: -€21,256
- Cash -€20,024
down €20,024 (-34.8%), from €57,624 to €37,599
mainly Net result for the year (-€66,921) and Debts after one year (-€26,010)
- Intangible fixed assets -€4,001
down €4,001 (-20.4%), from €19,657 to €15,656
- Profit (loss) carried forward -€66,921
down €66,921 (-6,586%), from -€1,016 to -€67,937
- Debts after one year -€26,010
down €26,010 (-12.7%), from €204,480 to €178,470
- Trade debts -€4,291
down €4,291 (-11.9%), from €36,017 to €31,726
- Gross operating margin -€91,838
down €91,838 (-47.2%), from €194,607 to €102,769
- Staff costs -€36,798
down €36,798 (-27.4%), from €134,315 to €97,517
- Other operating charges -€2,411
down €2,411 (-54.8%), from €4,396 to €1,985
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.
Derived cash bridge
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 | €350,997 | €255,616 | -€95,381 | -27.2% |
| Fixed assets | 21/28 | €253,464 | €198,980 | -€54,484 | -21.5% |
| Intangible fixed assets | 21 | €19,657 | €15,656 | -€4,001 | -20.4% |
| Tangible fixed assets | 22/27 | €229,147 | €178,665 | -€50,483 | -22.0% |
| Plant, machinery and equipment | 23 | €45,983 | €30,132 | -€15,851 | -34.5% |
| Furniture and vehicles | 24 | €37,411 | €25,699 | -€11,712 | -31.3% |
| Other tangible fixed assets | 26 | €145,753 | €122,833 | -€22,919 | -15.7% |
| Financial fixed assets | 28 | €4,660 | €4,660 | = | 0.0% |
| Current assets | 29/58 | €97,533 | €56,635 | -€40,897 | -41.9% |
| Stocks and contracts in progress | 3 | €3,231 | €4,383 | +€1,152 | +35.7% |
| Stocks | 30/36 | €3,231 | €4,383 | +€1,152 | +35.7% |
| Amounts receivable within one year | 40/41 | €30,400 | €8,769 | -€21,631 | -71.2% |
| Trade receivables | 40 | €375 | €0 | -€375 | -100% |
| Other amounts receivable | 41 | €30,025 | €8,769 | -€21,256 | -70.8% |
| Cash at bank and in hand | 54/58 | €57,624 | €37,599 | -€20,024 | -34.8% |
| Deferred charges and accrued income | 490/1 | €6,279 | €5,885 | -€394 | -6.3% |
| Total equity and liabilities | 10/49 | €350,997 | €255,616 | -€95,381 | -27.2% |
| Equity | 10/15 | €74,984 | €8,063 | -€66,921 | -89.2% |
| Contributions | 10/11 | €76,000 | €76,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,016 | -€67,937 | -€66,921 | -6,586% |
| Amounts payable | 17/49 | €276,013 | €247,553 | -€28,460 | -10.3% |
| Amounts payable after more than one year | 17 | €204,480 | €178,470 | -€26,010 | -12.7% |
| Financial debts | 170/4 | €204,480 | €178,470 | -€26,010 | -12.7% |
| Amounts payable within one year | 42/48 | €71,533 | €69,083 | -€2,449 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €25,047 | €26,010 | +€963 | +3.8% |
| Trade debts | 44 | €36,017 | €31,726 | -€4,291 | -11.9% |
| Suppliers | 440/4 | €36,017 | €31,726 | -€4,291 | -11.9% |
| Taxes, remuneration and social security | 45 | €10,468 | €9,570 | -€898 | -8.6% |
| Taxes | 450/3 | €569 | €222 | -€347 | -61.0% |
| Remuneration and social security | 454/9 | €9,900 | €9,348 | -€552 | -5.6% |
| Other amounts payable | 47/48 | €0 | €1,777 | +€1,777 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €134,315 | €97,517 | -€36,798 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,810 | €61,424 | +€1,614 | +2.7% |
| Other operating charges | 640/8 | €4,396 | €1,985 | -€2,411 | -54.8% |
| Gross operating margin | 9900 | €194,607 | €102,769 | -€91,838 | -47.2% |
| Operating profit (loss) | 9901 | -€3,914 | -€58,158 | -€54,243 | -1,386% |
| Financial income | 75/76B | €779 | €520 | -€259 | -33.3% |
| Recurring financial income | 75 | €779 | €520 | -€259 | -33.3% |
| Financial charges | 65/66B | €10,350 | €8,789 | -€1,561 | -15.1% |
| Recurring financial charges | 65 | €10,350 | €8,789 | -€1,561 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,485 | -€66,427 | -€52,942 | -393% |
| Income taxes | 67/77 | €514 | €495 | -€20 | -3.9% |
| Profit (loss) for the period | 9904 | -€13,999 | -€66,921 | -€52,922 | -378% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,999 | -€66,921 | -€52,922 | -378% |
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 1 November 2026 via checked.be.