PIZZERIA ROMA: what changed
PIZZERIA ROMA
Largest movements
- Cash +€21,509
up €21,509 (+174%), from €12,363 to €33,872
mainly Net result for the year (+€11,986) and Depreciation (+€8,834)
- Tangible fixed assets -€8,834
down €8,834 (-23.4%), from €37,680 to €28,846
of which Plant, machinery and equipment: -€5,788
- Receivables within one year -€2,230
down €2,230 (-26.9%), from €8,287 to €6,057
of which Other amounts receivable: -€1,768
- Profit (loss) carried forward +€11,986
up €11,986 (+73.8%), from €16,247 to €28,233
- Trade debts -€2,159
down €2,159 (-24.5%), from €8,804 to €6,646
- Gross operating margin +€33,408
up €33,408 (+46.2%), from €72,264 to €105,672
- Staff costs +€22,759
up €22,759 (+42.6%), from €53,418 to €76,177
- Taxes +€3,285
up €3,285 (+173%), from €1,902 to €5,187
- Other operating charges -€1,116
down €1,116 (-24.8%), from €4,510 to €3,394
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 | €58,329 | €68,775 | +€10,446 | +17.9% |
| Fixed assets | 21/28 | €37,680 | €28,846 | -€8,834 | -23.4% |
| Tangible fixed assets | 22/27 | €37,680 | €28,846 | -€8,834 | -23.4% |
| Plant, machinery and equipment | 23 | €29,501 | €23,713 | -€5,788 | -19.6% |
| Furniture and vehicles | 24 | €2,970 | €1,485 | -€1,485 | -50.0% |
| Other tangible fixed assets | 26 | €5,208 | €3,648 | -€1,561 | -30.0% |
| Current assets | 29/58 | €20,650 | €39,929 | +€19,280 | +93.4% |
| Amounts receivable within one year | 40/41 | €8,287 | €6,057 | -€2,230 | -26.9% |
| Trade receivables | 40 | €2,047 | €1,585 | -€462 | -22.6% |
| Other amounts receivable | 41 | €6,240 | €4,472 | -€1,768 | -28.3% |
| Cash at bank and in hand | 54/58 | €12,363 | €33,872 | +€21,509 | +174% |
| Total equity and liabilities | 10/49 | €58,329 | €68,775 | +€10,446 | +17.9% |
| Equity | 10/15 | €36,707 | €48,693 | +€11,986 | +32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €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 | €16,247 | €28,233 | +€11,986 | +73.8% |
| Amounts payable | 17/49 | €21,622 | €20,082 | -€1,540 | -7.1% |
| Amounts payable within one year | 42/48 | €21,622 | €20,082 | -€1,540 | -7.1% |
| Trade debts | 44 | €8,804 | €6,646 | -€2,159 | -24.5% |
| Suppliers | 440/4 | €8,804 | €6,646 | -€2,159 | -24.5% |
| Taxes, remuneration and social security | 45 | €4,940 | €5,058 | +€118 | +2.4% |
| Remuneration and social security | 454/9 | €4,940 | €5,058 | +€118 | +2.4% |
| Other amounts payable | 47/48 | €7,878 | €8,378 | +€500 | +6.3% |
| Remuneration, social security and pensions | 62 | €53,418 | €76,177 | +€22,759 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,834 | €8,834 | = | 0.0% |
| Other operating charges | 640/8 | €4,510 | €3,394 | -€1,116 | -24.8% |
| Gross operating margin | 9900 | €72,264 | €105,672 | +€33,408 | +46.2% |
| Operating profit (loss) | 9901 | €5,502 | €17,267 | +€11,766 | +214% |
| Financial charges | 65/66B | €1,107 | €94 | -€1,013 | -91.5% |
| Recurring financial charges | 65 | €1,107 | €94 | -€1,013 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €4,394 | €17,173 | +€12,779 | +291% |
| Income taxes | 67/77 | €1,902 | €5,187 | +€3,285 | +173% |
| Profit (loss) for the period | 9904 | €2,492 | €11,986 | +€9,494 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €2,492 | €11,986 | +€9,494 | +381% |
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.