PIZZERIA CEZAR: 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.
PIZZERIA CEZAR
Largest movements
- Tangible fixed assets +€26,878
up €26,878 (+141%), from €19,108 to €45,987
of which Leasing and similar rights: +€33,616
- Receivables within one year -€18,504
down €18,504 (-90.6%), from €20,413 to €1,909
of which Other amounts receivable: -€18,779
- Cash -€5,696
down €5,696 (-59.9%), from €9,504 to €3,809
mainly Investment in fixed assets (net) (-€32,863) and Other debts (-€10,382)
- Receivables after one year +€5,000
new in 2025: €5,000
- Stocks and contracts +€1,364
up €1,364 (+75.2%), from €1,814 to €3,178
- Debts after one year +€20,408
new in 2025: €20,408
- Other debts -€10,382
down €10,382 (-93.0%), from €11,165 to €783
- Current portion of long-term debt +€7,690
new in 2025: €7,690
- Profit (loss) carried forward -€3,881
down €3,881, from €859 to -€3,022
- Trade debts -€3,820
down €3,820 (-64.9%), from €5,882 to €2,062
- Staff costs +€31,953
up €31,953 (+106%), from €30,176 to €62,129
- Gross operating margin +€23,129
up €23,129 (+46.7%), from €49,506 to €72,636
- Other operating charges +€3,276
up €3,276 (+567%), from €577 to €3,853
- Taxes -€2,480
down €2,480 (-85.5%), from €2,900 to €420
- Depreciation +€2,282
up €2,282 (+61.6%), from €3,703 to €5,985
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 | €51,459 | €61,762 | +€10,303 | +20.0% |
| Fixed assets | 21/28 | €19,108 | €45,987 | +€26,878 | +141% |
| Tangible fixed assets | 22/27 | €19,108 | €45,987 | +€26,878 | +141% |
| Plant, machinery and equipment | 23 | €13,430 | €11,248 | -€2,182 | -16.3% |
| Furniture and vehicles | 24 | €5,678 | €1,123 | -€4,555 | -80.2% |
| Leasing and similar rights | 25 | - | €33,616 | +€33,616 | |
| Current assets | 29/58 | €32,351 | €15,775 | -€16,576 | -51.2% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Stocks and contracts in progress | 3 | €1,814 | €3,178 | +€1,364 | +75.2% |
| Stocks | 30/36 | €1,814 | €3,178 | +€1,364 | +75.2% |
| Amounts receivable within one year | 40/41 | €20,413 | €1,909 | -€18,504 | -90.6% |
| Trade receivables | 40 | €238 | €513 | +€275 | +116% |
| Other amounts receivable | 41 | €20,175 | €1,396 | -€18,779 | -93.1% |
| Cash at bank and in hand | 54/58 | €9,504 | €3,809 | -€5,696 | -59.9% |
| Deferred charges and accrued income | 490/1 | €620 | €1,880 | +€1,260 | +203% |
| Total equity and liabilities | 10/49 | €51,459 | €61,762 | +€10,303 | +20.0% |
| Equity | 10/15 | €25,959 | €22,078 | -€3,881 | -14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €859 | -€3,022 | -€3,881 | |
| Amounts payable | 17/49 | €25,500 | €39,684 | +€14,183 | +55.6% |
| Amounts payable after more than one year | 17 | - | €20,408 | +€20,408 | |
| Financial debts | 170/4 | - | €20,408 | +€20,408 | |
| Amounts payable within one year | 42/48 | €25,500 | €19,275 | -€6,225 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,690 | +€7,690 | |
| Financial debts | 43 | - | €228 | +€228 | |
| Credit institutions | 430/8 | - | €228 | +€228 | |
| Trade debts | 44 | €5,882 | €2,062 | -€3,820 | -64.9% |
| Suppliers | 440/4 | €5,882 | €2,062 | -€3,820 | -64.9% |
| Taxes, remuneration and social security | 45 | €8,453 | €8,512 | +€59 | +0.7% |
| Taxes | 450/3 | €3,950 | €2,311 | -€1,639 | -41.5% |
| Remuneration and social security | 454/9 | €4,503 | €6,201 | +€1,698 | +37.7% |
| Other amounts payable | 47/48 | €11,165 | €783 | -€10,382 | -93.0% |
| Remuneration, social security and pensions | 62 | €30,176 | €62,129 | +€31,953 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €5,985 | +€2,282 | +61.6% |
| Other operating charges | 640/8 | €577 | €3,853 | +€3,276 | +567% |
| Non-recurring operating charges | 66A | - | €1,891 | +€1,891 | |
| Gross operating margin | 9900 | €49,506 | €72,636 | +€23,129 | +46.7% |
| Operating profit (loss) | 9901 | €15,049 | -€1,223 | -€16,272 | |
| Financial income | 75/76B | €263 | €175 | -€88 | -33.3% |
| Recurring financial income | 75 | €263 | €175 | -€88 | -33.3% |
| Financial charges | 65/66B | €1,156 | €2,413 | +€1,257 | +109% |
| Recurring financial charges | 65 | €1,156 | €2,413 | +€1,257 | +109% |
| Profit (loss) for the period before taxes | 9903 | €14,156 | -€3,461 | -€17,617 | |
| Income taxes | 67/77 | €2,900 | €420 | -€2,480 | -85.5% |
| Profit (loss) for the period | 9904 | €11,256 | -€3,881 | -€15,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,256 | -€3,881 | -€15,137 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.