Pizza E Vino: 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 E Vino
Largest movements
- Tangible fixed assets -€36,500
down €36,500 (-14.3%), from €255,644 to €219,144
of which Land and buildings: -€18,407
- Cash +€28,930
up €28,930 (+69.3%), from €41,760 to €70,690
mainly Depreciation (+€58,999) and Net result for the year (+€4,212)
- Intangible fixed assets -€16,455
no longer reported in 2025 (was €16,455)
- Receivables within one year +€7,010
up €7,010 (+18.4%), from €38,100 to €45,110
of which Other amounts receivable: +€5,229
- Debts after one year -€20,483
down €20,483 (-7.1%), from €290,295 to €269,813
- Reserves +€4,212
up €4,212 (+23.9%), from €17,624 to €21,836
- Current portion of long-term debt -€3,626
down €3,626 (-14.7%), from €24,745 to €21,119
- Taxes -€9,704
down €9,704 (-98.8%), from €9,823 to €119
- Other operating charges -€6,311
down €6,311 (-85.2%), from €7,408 to €1,096
- Depreciation -€5,639
down €5,639 (-8.7%), from €64,638 to €58,999
- Gross operating margin -€1,653
down €1,653 (-1.6%), from €101,375 to €99,722
- Staff costs +€1,596
up €1,596 (+7.5%), from €21,296 to €22,892
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 | €359,300 | €342,033 | -€17,267 | -4.8% |
| Fixed assets | 21/28 | €272,099 | €219,144 | -€52,955 | -19.5% |
| Intangible fixed assets | 21 | €16,455 | - | -€16,455 | |
| Tangible fixed assets | 22/27 | €255,644 | €219,144 | -€36,500 | -14.3% |
| Land and buildings | 22 | €219,941 | €201,535 | -€18,407 | -8.4% |
| Plant, machinery and equipment | 23 | €5,420 | €3,891 | -€1,530 | -28.2% |
| Furniture and vehicles | 24 | €30,282 | €13,719 | -€16,564 | -54.7% |
| Current assets | 29/58 | €87,201 | €122,889 | +€35,688 | +40.9% |
| Stocks and contracts in progress | 3 | €7,249 | €7,089 | -€160 | -2.2% |
| Stocks | 30/36 | €7,249 | €7,089 | -€160 | -2.2% |
| Amounts receivable within one year | 40/41 | €38,100 | €45,110 | +€7,010 | +18.4% |
| Trade receivables | 40 | - | €1,781 | +€1,781 | |
| Other amounts receivable | 41 | €38,100 | €43,329 | +€5,229 | +13.7% |
| Cash at bank and in hand | 54/58 | €41,760 | €70,690 | +€28,930 | +69.3% |
| Deferred charges and accrued income | 490/1 | €93 | - | -€93 | |
| Total equity and liabilities | 10/49 | €359,300 | €342,033 | -€17,267 | -4.8% |
| Equity | 10/15 | €40,124 | €44,336 | +€4,212 | +10.5% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €17,624 | €21,836 | +€4,212 | +23.9% |
| Distributable reserves | 133 | €17,624 | €21,836 | +€4,212 | +23.9% |
| Amounts payable | 17/49 | €319,177 | €297,697 | -€21,480 | -6.7% |
| Amounts payable after more than one year | 17 | €290,295 | €269,813 | -€20,483 | -7.1% |
| Financial debts | 170/4 | €290,295 | €269,813 | -€20,483 | -7.1% |
| Amounts payable within one year | 42/48 | €28,881 | €27,074 | -€1,807 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €24,745 | €21,119 | -€3,626 | -14.7% |
| Trade debts | 44 | €477 | €2,389 | +€1,912 | +401% |
| Suppliers | 440/4 | €477 | €2,389 | +€1,912 | +401% |
| Taxes, remuneration and social security | 45 | €3,660 | €3,566 | -€94 | -2.6% |
| Taxes | 450/3 | €2,029 | €2,255 | +€225 | +11.1% |
| Remuneration and social security | 454/9 | €1,630 | €1,311 | -€319 | -19.6% |
| Accrued charges and deferred income | 492/3 | - | €810 | +€810 | |
| Remuneration, social security and pensions | 62 | €21,296 | €22,892 | +€1,596 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,638 | €58,999 | -€5,639 | -8.7% |
| Other operating charges | 640/8 | €7,408 | €1,096 | -€6,311 | -85.2% |
| Gross operating margin | 9900 | €101,375 | €99,722 | -€1,653 | -1.6% |
| Operating profit (loss) | 9901 | €8,034 | €16,735 | +€8,701 | +108% |
| Financial income | 75/76B | €3,255 | €2,812 | -€444 | -13.6% |
| Recurring financial income | 75 | €1,936 | €2,812 | +€875 | +45.2% |
| Non-recurring financial income | 76B | €1,319 | - | -€1,319 | |
| Financial charges | 65/66B | €16,677 | €15,216 | -€1,462 | -8.8% |
| Recurring financial charges | 65 | €16,677 | €15,216 | -€1,462 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,388 | €4,331 | +€9,719 | |
| Income taxes | 67/77 | €9,823 | €119 | -€9,704 | -98.8% |
| Profit (loss) for the period | 9904 | -€15,211 | €4,212 | +€19,423 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,211 | €4,212 | +€19,423 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.