PIZZA MEMETI: 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 MEMETI
Largest movements
- Stocks and contracts +€37,000
up €37,000 (+1,056%), from €3,504 to €40,504
- Receivables within one year +€11,315
up €11,315 (+28.3%), from €40,031 to €51,346
of which Trade receivables: +€14,195
- Cash +€10,208
up €10,208 (+36.4%), from €28,031 to €38,239
mainly Trade debts (+€25,854) and Other debts (+€13,828)
- Trade debts +€25,854
up €25,854 (+292%), from €8,857 to €34,711
- Other debts +€13,828
up €13,828 (+62.0%), from €22,318 to €36,147
- Tax, wage and social debts +€10,024
up €10,024 (+59.4%), from €16,870 to €26,894
of which Remuneration and social security: +€5,780
- Profit (loss) carried forward +€7,243
up €7,243 (+30.2%), from €23,972 to €31,214
- Gross operating margin -€17,994
down €17,994 (-18.3%), from €98,448 to €80,454
- Staff costs -€6,303
down €6,303 (-10.7%), from €58,720 to €52,417
- Other operating charges +€2,470
up €2,470 (+81.4%), from €3,036 to €5,506
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 | €82,017 | €138,966 | +€56,949 | +69.4% |
| Fixed assets | 21/28 | €8,114 | €6,836 | -€1,277 | -15.7% |
| Tangible fixed assets | 22/27 | €8,114 | €6,836 | -€1,277 | -15.7% |
| Plant, machinery and equipment | 23 | €3,077 | €1,795 | -€1,282 | -41.7% |
| Furniture and vehicles | 24 | €5,037 | €5,042 | +€5 | +0.1% |
| Current assets | 29/58 | €73,903 | €132,130 | +€58,226 | +78.8% |
| Stocks and contracts in progress | 3 | €3,504 | €40,504 | +€37,000 | +1,056% |
| Stocks | 30/36 | €3,504 | €40,504 | +€37,000 | +1,056% |
| Amounts receivable within one year | 40/41 | €40,031 | €51,346 | +€11,315 | +28.3% |
| Trade receivables | 40 | €4,754 | €18,949 | +€14,195 | +299% |
| Other amounts receivable | 41 | €35,277 | €32,397 | -€2,880 | -8.2% |
| Cash at bank and in hand | 54/58 | €28,031 | €38,239 | +€10,208 | +36.4% |
| Deferred charges and accrued income | 490/1 | €2,337 | €2,041 | -€297 | -12.7% |
| Total equity and liabilities | 10/49 | €82,017 | €138,966 | +€56,949 | +69.4% |
| Equity | 10/15 | €33,972 | €41,214 | +€7,243 | +21.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,972 | €31,214 | +€7,243 | +30.2% |
| Amounts payable | 17/49 | €48,045 | €97,752 | +€49,707 | +103% |
| Amounts payable within one year | 42/48 | €48,045 | €97,752 | +€49,707 | +103% |
| Trade debts | 44 | €8,857 | €34,711 | +€25,854 | +292% |
| Suppliers | 440/4 | €8,857 | €34,711 | +€25,854 | +292% |
| Taxes, remuneration and social security | 45 | €16,870 | €26,894 | +€10,024 | +59.4% |
| Taxes | 450/3 | €7,431 | €11,675 | +€4,244 | +57.1% |
| Remuneration and social security | 454/9 | €9,439 | €15,219 | +€5,780 | +61.2% |
| Other amounts payable | 47/48 | €22,318 | €36,147 | +€13,828 | +62.0% |
| Remuneration, social security and pensions | 62 | €58,720 | €52,417 | -€6,303 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €3,185 | +€729 | +29.7% |
| Other operating charges | 640/8 | €3,036 | €5,506 | +€2,470 | +81.4% |
| Non-recurring operating charges | 66A | €2,729 | - | -€2,729 | |
| Gross operating margin | 9900 | €98,448 | €80,454 | -€17,994 | -18.3% |
| Operating profit (loss) | 9901 | €31,506 | €19,345 | -€12,161 | -38.6% |
| Financial income | 75/76B | €12 | €3 | -€9 | -74.7% |
| Recurring financial income | 75 | €12 | €3 | -€9 | -74.7% |
| Financial charges | 65/66B | €6,655 | €6,514 | -€141 | -2.1% |
| Recurring financial charges | 65 | €6,655 | €6,514 | -€141 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €24,863 | €12,834 | -€12,029 | -48.4% |
| Income taxes | 67/77 | €5,505 | €5,592 | +€87 | +1.6% |
| Profit (loss) for the period | 9904 | €19,358 | €7,243 | -€12,115 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,358 | €7,243 | -€12,115 | -62.6% |
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 28 October 2026 via checked.be.