Pizzeria Giulia: 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 Giulia
Largest movements
- Cash +€3,860
up €3,860 (+144%), from €2,681 to €6,541
mainly Other debts (+€10,446) and Tax, wage and social debts (+€6,592)
- Deferred charges and accrued income -€926
down €926 (-68.0%), from €1,362 to €436
- Tangible fixed assets -€899
down €899 (-20.7%), from €4,335 to €3,436
of which Furniture and vehicles: -€695
- Receivables within one year +€473
up €473 (+17.1%), from €2,759 to €3,232
of which Trade receivables: +€389
- Stocks and contracts -€215
down €215 (-15.1%), from €1,425 to €1,210
- Profit (loss) carried forward -€16,734
down €16,734 (-161%), from -€10,412 to -€27,146
- Other debts +€10,446
up €10,446 (+2,401%), from €435 to €10,881
- Tax, wage and social debts +€6,592
up €6,592 (+105%), from €6,275 to €12,867
of which Remuneration and social security: +€4,112
- Trade debts +€1,989
up €1,989 (+31.8%), from €6,264 to €8,253
- Gross operating margin -€33,006
down €33,006, from €30,557 to -€2,449
- Taxes -€3,600
down €3,600 (-68.0%), from €5,296 to €1,696
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 | €12,562 | €14,855 | +€2,293 | +18.3% |
| Fixed assets | 21/28 | €4,335 | €3,436 | -€899 | -20.7% |
| Tangible fixed assets | 22/27 | €4,335 | €3,436 | -€899 | -20.7% |
| Plant, machinery and equipment | 23 | €3,640 | €3,436 | -€204 | -5.6% |
| Furniture and vehicles | 24 | €695 | - | -€695 | |
| Current assets | 29/58 | €8,227 | €11,419 | +€3,192 | +38.8% |
| Stocks and contracts in progress | 3 | €1,425 | €1,210 | -€215 | -15.1% |
| Stocks | 30/36 | €1,425 | €1,210 | -€215 | -15.1% |
| Amounts receivable within one year | 40/41 | €2,759 | €3,232 | +€473 | +17.1% |
| Trade receivables | 40 | - | €389 | +€389 | |
| Other amounts receivable | 41 | €2,759 | €2,843 | +€84 | +3.0% |
| Cash at bank and in hand | 54/58 | €2,681 | €6,541 | +€3,860 | +144% |
| Deferred charges and accrued income | 490/1 | €1,362 | €436 | -€926 | -68.0% |
| Total equity and liabilities | 10/49 | €12,562 | €14,855 | +€2,293 | +18.3% |
| Equity | 10/15 | -€412 | -€17,146 | -€16,734 | -4,062% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,412 | -€27,146 | -€16,734 | -161% |
| Amounts payable | 17/49 | €12,974 | €32,001 | +€19,027 | +147% |
| Amounts payable within one year | 42/48 | €12,974 | €32,001 | +€19,027 | +147% |
| Trade debts | 44 | €6,264 | €8,253 | +€1,989 | +31.8% |
| Suppliers | 440/4 | €6,264 | €8,253 | +€1,989 | +31.8% |
| Taxes, remuneration and social security | 45 | €6,275 | €12,867 | +€6,592 | +105% |
| Taxes | 450/3 | €6,056 | €8,536 | +€2,480 | +41.0% |
| Remuneration and social security | 454/9 | €219 | €4,331 | +€4,112 | +1,878% |
| Other amounts payable | 47/48 | €435 | €10,881 | +€10,446 | +2,401% |
| Remuneration, social security and pensions | 62 | €5,917 | €5,895 | -€22 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €1,470 | +€172 | +13.3% |
| Other operating charges | 640/8 | €3,334 | €3,384 | +€50 | +1.5% |
| Non-recurring operating charges | 66A | €173 | €407 | +€234 | +135% |
| Gross operating margin | 9900 | €30,557 | -€2,449 | -€33,006 | |
| Operating profit (loss) | 9901 | €19,835 | -€13,605 | -€33,440 | |
| Financial charges | 65/66B | €1,591 | €1,433 | -€158 | -9.9% |
| Recurring financial charges | 65 | €1,591 | €1,433 | -€158 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €18,244 | -€15,038 | -€33,282 | |
| Income taxes | 67/77 | €5,296 | €1,696 | -€3,600 | -68.0% |
| Profit (loss) for the period | 9904 | €12,948 | -€16,734 | -€29,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,948 | -€16,734 | -€29,682 |
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 17 October 2026 via checked.be.