PIZZA NAPOLI: 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 NAPOLI
Largest movements
- Receivables within one year -€8,397
down €8,397 (-94.3%), from €8,900 to €503
- Cash -€7,826
down €7,826 (-10.1%), from €77,361 to €69,535
mainly Trade debts (-€37,654) and Current portion of long-term debt (-€6,315)
- Tangible fixed assets -€3,757
down €3,757 (-75.9%), from €4,950 to €1,193
of which Plant, machinery and equipment: -€2,268
- Trade debts -€37,654
down €37,654 (-41.8%), from €90,148 to €52,494
- Profit (loss) carried forward +€15,274
up €15,274 (+37.4%), from -€40,798 to -€25,525
- Other debts +€8,715
new in 2025: €8,715
- Current portion of long-term debt -€6,315
down €6,315 (-70.3%), from €8,988 to €2,674
- Gross operating margin +€26,638
up €26,638 (+18.8%), from €141,626 to €168,263
- Staff costs +€13,868
up €13,868 (+11.4%), from €121,952 to €135,820
- Other operating charges +€10,215
new in 2025: €10,215
- Financial charges +€3,407
up €3,407 (+237%), from €1,436 to €4,843
- Depreciation -€3,074
down €3,074 (-57.5%), from €5,342 to €2,268
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 | €105,172 | €85,192 | -€19,980 | -19.0% |
| Fixed assets | 21/28 | €17,421 | €13,664 | -€3,757 | -21.6% |
| Tangible fixed assets | 22/27 | €4,950 | €1,193 | -€3,757 | -75.9% |
| Plant, machinery and equipment | 23 | €3,461 | €1,193 | -€2,268 | -65.5% |
| Furniture and vehicles | 24 | €1,489 | - | -€1,489 | |
| Financial fixed assets | 28 | €12,471 | €12,471 | = | 0.0% |
| Current assets | 29/58 | €87,751 | €71,528 | -€16,223 | -18.5% |
| Stocks and contracts in progress | 3 | €1,490 | €1,490 | = | 0.0% |
| Stocks | 30/36 | €1,490 | €1,490 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,900 | €503 | -€8,397 | -94.3% |
| Other amounts receivable | 41 | €8,900 | €503 | -€8,397 | -94.3% |
| Cash at bank and in hand | 54/58 | €77,361 | €69,535 | -€7,826 | -10.1% |
| Total equity and liabilities | 10/49 | €105,172 | €85,192 | -€19,980 | -19.0% |
| Equity | 10/15 | €6,036 | €21,309 | +€15,274 | +253% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €26,834 | €26,834 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,834 | €26,834 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €24,834 | €24,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,798 | -€25,525 | +€15,274 | +37.4% |
| Amounts payable | 17/49 | €99,136 | €63,883 | -€35,254 | -35.6% |
| Amounts payable within one year | 42/48 | €99,136 | €63,883 | -€35,254 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €8,988 | €2,674 | -€6,315 | -70.3% |
| Trade debts | 44 | €90,148 | €52,494 | -€37,654 | -41.8% |
| Suppliers | 440/4 | €90,148 | €52,494 | -€37,654 | -41.8% |
| Other amounts payable | 47/48 | - | €8,715 | +€8,715 | |
| Remuneration, social security and pensions | 62 | €121,952 | €135,820 | +€13,868 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,342 | €2,268 | -€3,074 | -57.5% |
| Other operating charges | 640/8 | - | €10,215 | +€10,215 | |
| Gross operating margin | 9900 | €141,626 | €168,263 | +€26,638 | +18.8% |
| Operating profit (loss) | 9901 | €14,332 | €19,960 | +€5,628 | +39.3% |
| Financial income | 75/76B | €48 | €156 | +€108 | +223% |
| Recurring financial income | 75 | €48 | €156 | +€108 | +223% |
| Financial charges | 65/66B | €1,436 | €4,843 | +€3,407 | +237% |
| Recurring financial charges | 65 | €1,436 | €4,843 | +€3,407 | +237% |
| Profit (loss) for the period before taxes | 9903 | €12,944 | €15,274 | +€2,330 | +18.0% |
| Profit (loss) for the period | 9904 | €12,944 | €15,274 | +€2,330 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,944 | €15,274 | +€2,330 | +18.0% |
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 30 October 2026 via checked.be.