PIZZA FRESCA: what changed
PIZZA FRESCA
Largest movements
- Cash +€77,524
up €77,524 (+442%), from €17,546 to €95,070
mainly Net result for the year (+€64,824) and Other debts (+€10,065)
- Stocks and contracts -€8,335
down €8,335 (-99.8%), from €8,355 to €20
- Receivables within one year -€8,070
down €8,070 (-41.9%), from €19,238 to €11,169
of which Trade receivables: -€12,868
- Tangible fixed assets -€6,344
down €6,344 (-50.8%), from €12,486 to €6,142
of which Other tangible fixed assets: -€4,936
- Profit (loss) carried forward +€64,824
up €64,824, from -€27,238 to €37,585
- Trade debts -€27,534
down €27,534 (-99.8%), from €27,584 to €50
- Other debts +€10,065
new in 2024: €10,065
- Tax, wage and social debts +€7,014
up €7,014 (+43.7%), from €16,047 to €23,061
of which Taxes: +€9,429
- Gross operating margin +€103,172
up €103,172 (+163%), from €63,480 to €166,653
- Staff costs +€30,448
up €30,448 (+56.2%), from €54,160 to €84,608
- Taxes +€8,907
up €8,907 (+6,772%), from €132 to €9,039
- Depreciation -€3,103
down €3,103 (-29.5%), from €10,535 to €7,432
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,057 | €113,426 | +€54,369 | +92.1% |
| Fixed assets | 21/28 | €12,546 | €6,202 | -€6,344 | -50.6% |
| Tangible fixed assets | 22/27 | €12,486 | €6,142 | -€6,344 | -50.8% |
| Plant, machinery and equipment | 23 | €3,347 | €2,549 | -€798 | -23.8% |
| Furniture and vehicles | 24 | €611 | - | -€611 | |
| Other tangible fixed assets | 26 | €8,528 | €3,592 | -€4,936 | -57.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €46,511 | €107,224 | +€60,713 | +131% |
| Stocks and contracts in progress | 3 | €8,355 | €20 | -€8,335 | -99.8% |
| Stocks | 30/36 | €8,355 | €20 | -€8,335 | -99.8% |
| Amounts receivable within one year | 40/41 | €19,238 | €11,169 | -€8,070 | -41.9% |
| Trade receivables | 40 | €13,353 | €485 | -€12,868 | -96.4% |
| Other amounts receivable | 41 | €5,885 | €10,683 | +€4,798 | +81.5% |
| Cash at bank and in hand | 54/58 | €17,546 | €95,070 | +€77,524 | +442% |
| Deferred charges and accrued income | 490/1 | €1,372 | €966 | -€406 | -29.6% |
| Total equity and liabilities | 10/49 | €59,057 | €113,426 | +€54,369 | +92.1% |
| Equity | 10/15 | €15,426 | €80,250 | +€64,824 | +420% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Capital | 10 | €8,700 | - | -€8,700 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €9,900 | - | -€9,900 | |
| Reserves | 13 | €33,965 | €33,965 | = | 0.0% |
| Non-distributable reserves | 130/1 | €965 | €965 | = | 0.0% |
| Legal reserve | 130 | €965 | - | -€965 | |
| Reserves not available under the articles | 1311 | - | €965 | +€965 | |
| Tax-exempt reserves | 132 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,238 | €37,585 | +€64,824 | |
| Amounts payable | 17/49 | €43,630 | €33,176 | -€10,455 | -24.0% |
| Amounts payable within one year | 42/48 | €43,630 | €33,176 | -€10,455 | -24.0% |
| Trade debts | 44 | €27,584 | €50 | -€27,534 | -99.8% |
| Suppliers | 440/4 | €27,584 | €50 | -€27,534 | -99.8% |
| Taxes, remuneration and social security | 45 | €16,047 | €23,061 | +€7,014 | +43.7% |
| Taxes | 450/3 | €132 | €9,560 | +€9,429 | +7,169% |
| Remuneration and social security | 454/9 | €15,915 | €13,500 | -€2,415 | -15.2% |
| Other amounts payable | 47/48 | - | €10,065 | +€10,065 | |
| Remuneration, social security and pensions | 62 | €54,160 | €84,608 | +€30,448 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,535 | €7,432 | -€3,103 | -29.5% |
| Other operating charges | 640/8 | €956 | €508 | -€448 | -46.9% |
| Non-recurring operating charges | 66A | €1,393 | - | -€1,393 | |
| Gross operating margin | 9900 | €63,480 | €166,653 | +€103,172 | +163% |
| Operating profit (loss) | 9901 | -€3,564 | €74,105 | +€77,669 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €238 | €243 | +€5 | +2.0% |
| Recurring financial charges | 65 | €238 | €243 | +€5 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,802 | €73,862 | +€77,664 | |
| Income taxes | 67/77 | €132 | €9,039 | +€8,907 | +6,772% |
| Profit (loss) for the period | 9904 | -€3,933 | €64,824 | +€68,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,933 | €64,824 | +€68,757 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.