Pizza Point: 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 Point
Largest movements
- Deferred charges and accrued income +€7,853
up €7,853 (+1034.3%), from €759 to €8,612
- Cash -€7,222
down €7,222 (-49.6%), from €14,565 to €7,344
mainly Deferred charges and accrued income (-€7,853) and Receivables within one year (-€5,063)
- Receivables within one year +€5,063
up €5,063 (+35.3%), from €14,351 to €19,414
of which Other amounts receivable: +€2,562
- Tangible fixed assets -€1,444
down €1,444 (-14.8%), from €9,753 to €8,309
of which Other tangible fixed assets: -€1,767
- Profit (loss) carried forward +€5,839
up €5,839, from -€3,668 to €2,171
- Other debts -€2,658
no longer reported in 2025 (was €2,658)
- Trade debts +€2,548
up €2,548 (+31.5%), from €8,094 to €10,642
- Tax, wage and social debts -€2,503
down €2,503 (-27.1%), from €9,250 to €6,747
of which Remuneration and social security: -€2,043
- Accrued charges and deferred income +€1,349
up €1,349 (+30.8%), from €4,384 to €5,733
- Gross operating margin -€4,868
down €4,868 (-14.0%), from €34,768 to €29,900
- Staff costs -€4,340
down €4,340 (-18.2%), from €23,806 to €19,466
- Financial charges -€1,481
down €1,481 (-89.2%), from €1,659 to €178
- Depreciation -€468
down €468 (-12.4%), from €3,766 to €3,298
- Financial income +€438
up €438 (+32221.3%), from €1 to €440
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.
Cash bridge derived
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 | €41,178 | €45,754 | +€4,575 | +11.1% |
| Fixed assets | 21/28 | €9,753 | €8,309 | -€1,444 | -14.8% |
| Tangible fixed assets | 22/27 | €9,753 | €8,309 | -€1,444 | -14.8% |
| Plant, machinery and equipment | 23 | €2,932 | €3,490 | +€558 | +19.0% |
| Furniture and vehicles | 24 | €567 | €333 | -€235 | -41.4% |
| Other tangible fixed assets | 26 | €6,254 | €4,487 | -€1,767 | -28.3% |
| Current assets | 29/58 | €31,425 | €37,445 | +€6,019 | +19.2% |
| Stocks and contracts in progress | 3 | €1,750 | €2,075 | +€325 | +18.6% |
| Stocks | 30/36 | €1,750 | €2,075 | +€325 | +18.6% |
| Amounts receivable within one year | 40/41 | €14,351 | €19,414 | +€5,063 | +35.3% |
| Trade receivables | 40 | - | €2,501 | +€2,501 | |
| Other amounts receivable | 41 | €14,351 | €16,913 | +€2,562 | +17.9% |
| Cash at bank and in hand | 54/58 | €14,565 | €7,344 | -€7,222 | -49.6% |
| Deferred charges and accrued income | 490/1 | €759 | €8,612 | +€7,853 | +1034.3% |
| Total equity and liabilities | 10/49 | €41,178 | €45,754 | +€4,575 | +11.1% |
| Equity | 10/15 | €16,792 | €22,631 | +€5,839 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,668 | €2,171 | +€5,839 | |
| Amounts payable | 17/49 | €24,386 | €23,122 | -€1,264 | -5.2% |
| Amounts payable within one year | 42/48 | €20,002 | €17,389 | -€2,613 | -13.1% |
| Trade debts | 44 | €8,094 | €10,642 | +€2,548 | +31.5% |
| Suppliers | 440/4 | €8,094 | €10,642 | +€2,548 | +31.5% |
| Taxes, remuneration and social security | 45 | €9,250 | €6,747 | -€2,503 | -27.1% |
| Taxes | 450/3 | €635 | €174 | -€461 | -72.5% |
| Remuneration and social security | 454/9 | €8,615 | €6,572 | -€2,043 | -23.7% |
| Other amounts payable | 47/48 | €2,658 | - | -€2,658 | |
| Accrued charges and deferred income | 492/3 | €4,384 | €5,733 | +€1,349 | +30.8% |
| Remuneration, social security and pensions | 62 | €23,806 | €19,466 | -€4,340 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,766 | €3,298 | -€468 | -12.4% |
| Other operating charges | 640/8 | €1,200 | €1,316 | +€117 | +9.7% |
| Non-recurring operating charges | 66A | - | €199 | +€199 | |
| Gross operating margin | 9900 | €34,768 | €29,900 | -€4,868 | -14.0% |
| Operating profit (loss) | 9901 | €5,997 | €5,621 | -€376 | -6.3% |
| Financial income | 75/76B | €1 | €440 | +€438 | +32221.3% |
| Recurring financial income | 75 | €1 | €440 | +€438 | +32221.3% |
| Financial charges | 65/66B | €1,659 | €178 | -€1,481 | -89.2% |
| Recurring financial charges | 65 | €1,659 | €178 | -€1,481 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €4,339 | €5,882 | +€1,544 | +35.6% |
| Income taxes | 67/77 | - | €43 | +€43 | |
| Profit (loss) for the period | 9904 | €4,339 | €5,839 | +€1,501 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,339 | €5,839 | +€1,501 | +34.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.