PIZZALANDIA: 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.
PIZZALANDIA
Largest movements
- Deferred charges and accrued income -€22,743
down €22,743 (-96.5%), from €23,573 to €829
- Cash -€15,173
down €15,173 (-16.0%), from €94,673 to €79,499
mainly Trade debts (-€13,405) and Net result for the year (-€10,990)
- Tangible fixed assets -€6,108
down €6,108 (-61.2%), from €9,987 to €3,879
of which Furniture and vehicles: -€4,995
- Receivables within one year +€1,744
up €1,744 (+22.2%), from €7,851 to €9,595
of which Other amounts receivable: +€1,744
- Trade debts -€13,405
down €13,405 (-24.5%), from €54,714 to €41,309
- Reserves -€10,990
down €10,990 (-29.2%), from €37,674 to €26,685
- Other debts -€5,893
down €5,893 (-99.2%), from €5,940 to €47
- Accrued charges and deferred income -€5,436
no longer reported in 2025 (was €5,436)
- Current portion of long-term debt -€4,012
down €4,012 (-60.2%), from €6,661 to €2,650
- Staff costs +€12,572
up €12,572 (+8.6%), from €146,566 to €159,137
- Financial charges +€2,695
up €2,695 (+95.6%), from €2,819 to €5,514
of which Non-recurring financial charges: +€2,880
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 | €145,782 | €103,522 | -€42,261 | -29.0% |
| Fixed assets | 21/28 | €15,085 | €8,283 | -€6,802 | -45.1% |
| Tangible fixed assets | 22/27 | €9,987 | €3,879 | -€6,108 | -61.2% |
| Plant, machinery and equipment | 23 | €4,334 | €3,222 | -€1,112 | -25.7% |
| Furniture and vehicles | 24 | €5,653 | €658 | -€4,995 | -88.4% |
| Financial fixed assets | 28 | €5,098 | €4,404 | -€694 | -13.6% |
| Current assets | 29/58 | €130,697 | €95,238 | -€35,459 | -27.1% |
| Stocks and contracts in progress | 3 | €4,601 | €5,315 | +€714 | +15.5% |
| Stocks | 30/36 | €4,601 | €5,315 | +€714 | +15.5% |
| Amounts receivable within one year | 40/41 | €7,851 | €9,595 | +€1,744 | +22.2% |
| Trade receivables | 40 | €6,715 | €6,715 | = | 0.0% |
| Other amounts receivable | 41 | €1,136 | €2,880 | +€1,744 | +154% |
| Cash at bank and in hand | 54/58 | €94,673 | €79,499 | -€15,173 | -16.0% |
| Deferred charges and accrued income | 490/1 | €23,573 | €829 | -€22,743 | -96.5% |
| Total equity and liabilities | 10/49 | €145,782 | €103,522 | -€42,261 | -29.0% |
| Equity | 10/15 | €56,274 | €45,285 | -€10,990 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,674 | €26,685 | -€10,990 | -29.2% |
| Distributable reserves | 133 | €37,674 | €26,685 | -€10,990 | -29.2% |
| Amounts payable | 17/49 | €89,508 | €58,237 | -€31,271 | -34.9% |
| Amounts payable within one year | 42/48 | €84,072 | €58,237 | -€25,835 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €6,661 | €2,650 | -€4,012 | -60.2% |
| Trade debts | 44 | €54,714 | €41,309 | -€13,405 | -24.5% |
| Suppliers | 440/4 | €54,714 | €41,309 | -€13,405 | -24.5% |
| Taxes, remuneration and social security | 45 | €16,756 | €14,231 | -€2,525 | -15.1% |
| Taxes | 450/3 | €476 | €5,583 | +€5,106 | +1,072% |
| Remuneration and social security | 454/9 | €16,280 | €8,648 | -€7,632 | -46.9% |
| Other amounts payable | 47/48 | €5,940 | €47 | -€5,893 | -99.2% |
| Accrued charges and deferred income | 492/3 | €5,436 | - | -€5,436 | |
| Non-recurring operating income | 76A | €2 | €1,070 | +€1,068 | +46,437% |
| Remuneration, social security and pensions | 62 | €146,566 | €159,137 | +€12,572 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,773 | €5,472 | -€1,301 | -19.2% |
| Other operating charges | 640/8 | €2,863 | €2,835 | -€27 | -0.9% |
| Non-recurring operating charges | 66A | €311 | €508 | +€197 | +63.5% |
| Gross operating margin | 9900 | €163,073 | €162,654 | -€418 | -0.3% |
| Operating profit (loss) | 9901 | €6,561 | -€5,298 | -€11,860 | |
| Financial charges | 65/66B | €2,819 | €5,514 | +€2,695 | +95.6% |
| Recurring financial charges | 65 | €2,457 | €2,272 | -€184 | -7.5% |
| Non-recurring financial charges | 66B | €362 | €3,242 | +€2,880 | +795% |
| Profit (loss) for the period before taxes | 9903 | €3,742 | -€10,813 | -€14,555 | |
| Income taxes | 67/77 | €184 | €177 | -€7 | -3.8% |
| Profit (loss) for the period | 9904 | €3,558 | -€10,990 | -€14,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,558 | -€10,990 | -€14,548 |
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 1 November 2026 via checked.be.