PIZZA ISALA: 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 ISALA
Largest movements
- Cash +€16,541
up €16,541 (+623%), from €2,654 to €19,195
mainly Net result for the year (+€27,803) and Stocks and contracts (+€1,475)
- Receivables within one year +€9,262
up €9,262 (+6,107%), from €152 to €9,414
- Stocks and contracts -€1,475
down €1,475 (-74.7%), from €1,975 to €500
- Tangible fixed assets -€620
down €620 (-23.7%), from €2,620 to €2,000
- Profit (loss) carried forward +€27,803
up €27,803 (+67,303%), from €41 to €27,844
- Trade debts -€2,861
down €2,861 (-92.0%), from €3,109 to €248
- Other debts -€854
no longer reported in 2024 (was €854)
- Tax, wage and social debts -€518
down €518 (-96.9%), from €535 to €17
of which Remuneration and social security: -€490
- Gross operating margin +€26,229
up €26,229 (+379%), from €6,914 to €33,143
- Staff costs +€922
up €922 (+33.2%), from €2,776 to €3,697
- Taxes +€586
new in 2024: €586
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,540 | €31,109 | +€23,570 | +313% |
| Fixed assets | 21/28 | €2,620 | €2,000 | -€620 | -23.7% |
| Tangible fixed assets | 22/27 | €2,620 | €2,000 | -€620 | -23.7% |
| Plant, machinery and equipment | 23 | €875 | €591 | -€284 | -32.4% |
| Furniture and vehicles | 24 | €681 | €481 | -€200 | -29.4% |
| Other tangible fixed assets | 26 | €1,064 | €928 | -€136 | -12.8% |
| Current assets | 29/58 | €4,920 | €29,109 | +€24,190 | +492% |
| Stocks and contracts in progress | 3 | €1,975 | €500 | -€1,475 | -74.7% |
| Stocks | 30/36 | €1,975 | €500 | -€1,475 | -74.7% |
| Amounts receivable within one year | 40/41 | €152 | €9,414 | +€9,262 | +6,107% |
| Other amounts receivable | 41 | €152 | €9,414 | +€9,262 | +6,107% |
| Cash at bank and in hand | 54/58 | €2,654 | €19,195 | +€16,541 | +623% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €7,540 | €31,109 | +€23,570 | +313% |
| Equity | 10/15 | €3,041 | €30,844 | +€27,803 | +914% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41 | €27,844 | +€27,803 | +67,303% |
| Amounts payable | 17/49 | €4,499 | €265 | -€4,234 | -94.1% |
| Amounts payable within one year | 42/48 | €4,499 | €265 | -€4,234 | -94.1% |
| Trade debts | 44 | €3,109 | €248 | -€2,861 | -92.0% |
| Suppliers | 440/4 | €3,109 | €248 | -€2,861 | -92.0% |
| Taxes, remuneration and social security | 45 | €535 | €17 | -€518 | -96.9% |
| Taxes | 450/3 | €28 | - | -€28 | |
| Remuneration and social security | 454/9 | €507 | €17 | -€490 | -96.7% |
| Other amounts payable | 47/48 | €854 | - | -€854 | |
| Remuneration, social security and pensions | 62 | €2,776 | €3,697 | +€922 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €620 | = | 0.0% |
| Other operating charges | 640/8 | €228 | €171 | -€58 | -25.3% |
| Gross operating margin | 9900 | €6,914 | €33,143 | +€26,229 | +379% |
| Operating profit (loss) | 9901 | €3,290 | €28,655 | +€25,365 | +771% |
| Financial charges | 65/66B | €396 | €266 | -€130 | -32.8% |
| Recurring financial charges | 65 | €396 | €266 | -€130 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €2,894 | €28,389 | +€25,495 | +881% |
| Income taxes | 67/77 | - | €586 | +€586 | |
| Profit (loss) for the period | 9904 | €2,894 | €27,803 | +€24,909 | +861% |
| Profit (loss) for the period to be appropriated | 9905 | €2,894 | €27,803 | +€24,909 | +861% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.