PIZZA MINUTE 2: 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 MINUTE 2
Largest movements
- Cash +€66,764
up €66,764 (+2,603%), from €2,565 to €69,329
mainly Trade debts (+€34,443) and Net result for the year (+€27,423)
- Receivables within one year +€6,303
up €6,303 (+60.9%), from €10,353 to €16,655
- Tangible fixed assets -€1,167
down €1,167 (-68.9%), from €1,694 to €527
- Trade debts +€34,443
up €34,443 (+453%), from €7,596 to €42,039
- Profit (loss) carried forward +€27,423
up €27,423, from -€3,979 to €23,444
- Tax, wage and social debts +€10,034
up €10,034 (+112%), from €8,995 to €19,029
of which Taxes: +€8,308
- Gross operating margin +€38,289
up €38,289 (+722%), from €5,306 to €43,595
- Taxes +€8,000
new in 2024: €8,000
- Staff costs +€3,287
new in 2024: €3,287
- Other operating charges -€2,544
down €2,544 (-42.3%), from €6,015 to €3,472
- Depreciation -€1,789
down €1,789 (-60.5%), from €2,956 to €1,167
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 | €14,611 | €86,511 | +€71,900 | +492% |
| Fixed assets | 21/28 | €1,694 | €527 | -€1,167 | -68.9% |
| Tangible fixed assets | 22/27 | €1,694 | €527 | -€1,167 | -68.9% |
| Plant, machinery and equipment | 23 | €1,694 | €527 | -€1,167 | -68.9% |
| Current assets | 29/58 | €12,917 | €85,984 | +€73,067 | +566% |
| Amounts receivable within one year | 40/41 | €10,353 | €16,655 | +€6,303 | +60.9% |
| Other amounts receivable | 41 | €10,353 | €16,655 | +€6,303 | +60.9% |
| Cash at bank and in hand | 54/58 | €2,565 | €69,329 | +€66,764 | +2,603% |
| Total equity and liabilities | 10/49 | €14,611 | €86,511 | +€71,900 | +492% |
| Equity | 10/15 | -€1,979 | €25,444 | +€27,423 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,979 | €23,444 | +€27,423 | |
| Amounts payable | 17/49 | €16,591 | €61,068 | +€44,477 | +268% |
| Amounts payable within one year | 42/48 | €16,591 | €61,068 | +€44,477 | +268% |
| Trade debts | 44 | €7,596 | €42,039 | +€34,443 | +453% |
| Suppliers | 440/4 | €7,596 | €42,039 | +€34,443 | +453% |
| Taxes, remuneration and social security | 45 | €8,995 | €19,029 | +€10,034 | +112% |
| Taxes | 450/3 | €8,995 | €17,303 | +€8,308 | +92.4% |
| Remuneration and social security | 454/9 | - | €1,727 | +€1,727 | |
| Remuneration, social security and pensions | 62 | - | €3,287 | +€3,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,956 | €1,167 | -€1,789 | -60.5% |
| Other operating charges | 640/8 | €6,015 | €3,472 | -€2,544 | -42.3% |
| Gross operating margin | 9900 | €5,306 | €43,595 | +€38,289 | +722% |
| Operating profit (loss) | 9901 | -€3,665 | €35,669 | +€39,334 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €314 | €269 | -€45 | -14.5% |
| Recurring financial charges | 65 | €314 | €269 | -€45 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,979 | €35,423 | +€39,403 | |
| Income taxes | 67/77 | - | €8,000 | +€8,000 | |
| Profit (loss) for the period | 9904 | -€3,979 | €27,423 | +€31,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,979 | €27,423 | +€31,403 |
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 27 October 2026 via checked.be.