PIZZA KAR: 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 KAR
Largest movements
- Cash +€23,691
up €23,691 (+43.6%), from €54,315 to €78,006
mainly Trade debts (+€18,736) and Net result for the year (+€17,230)
- Tangible fixed assets +€14,781
up €14,781 (+139%), from €10,663 to €25,444
of which Assets under construction and advance payments: +€19,506
- Deferred charges and accrued income +€1,830
up €1,830 (+301%), from €608 to €2,438
- Receivables within one year -€1,230
down €1,230 (-43.8%), from €2,806 to €1,576
of which Other amounts receivable: -€1,062
- Trade debts +€18,736
up €18,736 (+203%), from €9,233 to €27,969
- Profit (loss) carried forward +€17,230
up €17,230 (+38.8%), from €44,402 to €61,632
- Tax, wage and social debts +€1,609
up €1,609 (+13.4%), from €11,968 to €13,577
of which Remuneration and social security: +€2,958
- Gross operating margin +€26,706
up €26,706 (+169%), from €15,822 to €42,528
- Taxes +€9,780
up €9,780 (+755%), from €1,296 to €11,076
- Staff costs +€3,333
up €3,333 (+290%), from €1,150 to €4,483
- Purchases and services -€1,685
down €1,685 (-1.6%), from €106,610 to €104,925
- Depreciation -€1,125
down €1,125 (-14.1%), from €8,003 to €6,878
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,603 | €108,580 | +€37,977 | +53.8% |
| Formation expenses | 20 | €726 | €460 | -€266 | -36.6% |
| Fixed assets | 21/28 | €10,663 | €25,444 | +€14,781 | +139% |
| Tangible fixed assets | 22/27 | €10,663 | €25,444 | +€14,781 | +139% |
| Plant, machinery and equipment | 23 | €3,395 | €3,691 | +€296 | +8.7% |
| Furniture and vehicles | 24 | €4,057 | €82 | -€3,975 | -98.0% |
| Other tangible fixed assets | 26 | €3,211 | €2,165 | -€1,046 | -32.6% |
| Assets under construction and advance payments | 27 | - | €19,506 | +€19,506 | |
| Current assets | 29/58 | €59,214 | €82,676 | +€23,462 | +39.6% |
| Stocks and contracts in progress | 3 | €1,485 | €656 | -€829 | -55.8% |
| Stocks | 30/36 | €1,485 | €656 | -€829 | -55.8% |
| Amounts receivable within one year | 40/41 | €2,806 | €1,576 | -€1,230 | -43.8% |
| Trade receivables | 40 | €554 | €386 | -€168 | -30.3% |
| Other amounts receivable | 41 | €2,252 | €1,190 | -€1,062 | -47.2% |
| Cash at bank and in hand | 54/58 | €54,315 | €78,006 | +€23,691 | +43.6% |
| Deferred charges and accrued income | 490/1 | €608 | €2,438 | +€1,830 | +301% |
| Total equity and liabilities | 10/49 | €70,603 | €108,580 | +€37,977 | +53.8% |
| Equity | 10/15 | €49,402 | €66,632 | +€17,230 | +34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €44,402 | €61,632 | +€17,230 | +38.8% |
| Amounts payable | 17/49 | €21,201 | €41,948 | +€20,747 | +97.9% |
| Amounts payable within one year | 42/48 | €21,201 | €41,948 | +€20,747 | +97.9% |
| Trade debts | 44 | €9,233 | €27,969 | +€18,736 | +203% |
| Suppliers | 440/4 | €9,233 | €27,969 | +€18,736 | +203% |
| Taxes, remuneration and social security | 45 | €11,968 | €13,577 | +€1,609 | +13.4% |
| Taxes | 450/3 | €11,968 | €10,619 | -€1,349 | -11.3% |
| Remuneration and social security | 454/9 | - | €2,958 | +€2,958 | |
| Other amounts payable | 47/48 | - | €402 | +€402 | |
| Goods, raw materials, services and sundry goods | 60/61 | €106,610 | €104,925 | -€1,685 | -1.6% |
| Remuneration, social security and pensions | 62 | €1,150 | €4,483 | +€3,333 | +290% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,003 | €6,878 | -€1,125 | -14.1% |
| Other operating charges | 640/8 | €2,599 | €1,680 | -€919 | -35.4% |
| Non-recurring operating charges | 66A | - | €1,101 | +€1,101 | |
| Gross operating margin | 9900 | €15,822 | €42,528 | +€26,706 | +169% |
| Operating profit (loss) | 9901 | €4,070 | €28,386 | +€24,316 | +597% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Non-recurring financial income | 76B | €50 | - | -€50 | |
| Financial charges | 65/66B | €90 | €80 | -€10 | -11.1% |
| Recurring financial charges | 65 | €90 | €80 | -€10 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €4,030 | €28,306 | +€24,276 | +602% |
| Income taxes | 67/77 | €1,296 | €11,076 | +€9,780 | +755% |
| Profit (loss) for the period | 9904 | €2,734 | €17,230 | +€14,496 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €2,734 | €17,230 | +€14,496 | +530% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.