Pizzeria D'orria: what changed
Pizzeria D'orria
Largest movements
- Tangible fixed assets -€10,184
down €10,184 (-11.3%), from €90,363 to €80,179
of which Furniture and vehicles: -€8,101
- Receivables within one year -€5,962
down €5,962 (-50.2%), from €11,885 to €5,924
of which Other amounts receivable: -€8,137
- Cash -€5,640
down €5,640 (-51.3%), from €11,003 to €5,363
mainly Other debts (-€39,241) and Current portion of long-term debt (-€12,436)
- Deferred charges and accrued income +€1,974
up €1,974 (+181%), from €1,090 to €3,064
- Other debts -€39,241
down €39,241 (-53.3%), from €73,673 to €34,432
- Reserves +€20,088
up €20,088 (+174%), from €11,515 to €31,603
- Tax, wage and social debts +€14,433
up €14,433 (+228%), from €6,330 to €20,763
of which Remuneration and social security: +€13,441
- Current portion of long-term debt -€12,436
down €12,436 (-100%), from €12,436 to €0
- Trade debts -€5,078
down €5,078 (-62.7%), from €8,099 to €3,021
- Staff costs -€10,278
down €10,278 (-27.6%), from €37,291 to €27,014
- Gross operating margin +€5,537
up €5,537 (+8.1%), from €68,536 to €74,073
- Taxes +€3,137
up €3,137 (+101%), from €3,115 to €6,251
- Depreciation +€2,633
up €2,633 (+27.2%), from €9,671 to €12,304
- Financial charges +€1,517
up €1,517 (+251%), from €604 to €2,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,053 | €95,241 | -€19,811 | -17.2% |
| Fixed assets | 21/28 | €91,074 | €80,890 | -€10,184 | -11.2% |
| Tangible fixed assets | 22/27 | €90,363 | €80,179 | -€10,184 | -11.3% |
| Plant, machinery and equipment | 23 | €9,369 | €7,286 | -€2,083 | -22.2% |
| Furniture and vehicles | 24 | €80,995 | €72,894 | -€8,101 | -10.0% |
| Financial fixed assets | 28 | €711 | €711 | = | 0.0% |
| Current assets | 29/58 | €23,978 | €14,351 | -€9,627 | -40.2% |
| Amounts receivable within one year | 40/41 | €11,885 | €5,924 | -€5,962 | -50.2% |
| Trade receivables | 40 | - | €2,175 | +€2,175 | |
| Other amounts receivable | 41 | €11,885 | €3,749 | -€8,137 | -68.5% |
| Cash at bank and in hand | 54/58 | €11,003 | €5,363 | -€5,640 | -51.3% |
| Deferred charges and accrued income | 490/1 | €1,090 | €3,064 | +€1,974 | +181% |
| Total equity and liabilities | 10/49 | €115,053 | €95,241 | -€19,811 | -17.2% |
| Equity | 10/15 | €14,515 | €34,603 | +€20,088 | +138% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,515 | €31,603 | +€20,088 | +174% |
| Distributable reserves | 133 | €11,515 | €31,603 | +€20,088 | +174% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,538 | €60,639 | -€39,899 | -39.7% |
| Amounts payable within one year | 42/48 | €100,538 | €60,639 | -€39,899 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €12,436 | €0 | -€12,436 | -100% |
| Trade debts | 44 | €8,099 | €3,021 | -€5,078 | -62.7% |
| Suppliers | 440/4 | €8,099 | €3,021 | -€5,078 | -62.7% |
| Advances received on contracts in progress | 46 | - | €2,423 | +€2,423 | |
| Taxes, remuneration and social security | 45 | €6,330 | €20,763 | +€14,433 | +228% |
| Taxes | 450/3 | €2,415 | €3,407 | +€992 | +41.1% |
| Remuneration and social security | 454/9 | €3,915 | €17,356 | +€13,441 | +343% |
| Other amounts payable | 47/48 | €73,673 | €34,432 | -€39,241 | -53.3% |
| Remuneration, social security and pensions | 62 | €37,291 | €27,014 | -€10,278 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,671 | €12,304 | +€2,633 | +27.2% |
| Other operating charges | 640/8 | €4,637 | €4,584 | -€53 | -1.1% |
| Gross operating margin | 9900 | €68,536 | €74,073 | +€5,537 | +8.1% |
| Operating profit (loss) | 9901 | €16,937 | €30,170 | +€13,234 | +78.1% |
| Financial income | 75/76B | €8 | €0 | -€7 | -98.9% |
| Recurring financial income | 75 | €8 | €0 | -€7 | -98.9% |
| Financial charges | 65/66B | €604 | €2,121 | +€1,517 | +251% |
| Recurring financial charges | 65 | €604 | €2,121 | +€1,517 | +251% |
| Profit (loss) for the period before taxes | 9903 | €16,340 | €28,049 | +€11,710 | +71.7% |
| Income taxes | 67/77 | €3,115 | €6,251 | +€3,137 | +101% |
| Profit (loss) for the period | 9904 | €13,225 | €21,798 | +€8,573 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,225 | €21,798 | +€8,573 | +64.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.