Plant A Pizza: what changed
Plant A Pizza
Largest movements
- Intangible fixed assets +€6,630
new in 2025: €6,630
- Receivables within one year +€2,654
up €2,654 (+1,295%), from €205 to €2,859
of which Trade receivables: +€2,530
- Tangible fixed assets +€2,559
up €2,559 (+6.9%), from €37,067 to €39,626
of which Other tangible fixed assets: +€2,278
- Cash +€1,626
up €1,626 (+12.6%), from €12,859 to €14,485
mainly Net result for the year (+€37,862) and Current portion of long-term debt (+€10,251)
- Stocks and contracts -€1,523
down €1,523 (-20.8%), from €7,334 to €5,812
- Profit (loss) carried forward +€37,029
up €37,029 (+56.6%), from -€65,429 to -€28,400
- Trade debts -€29,840
down €29,840 (-41.4%), from €72,132 to €42,292
- Current portion of long-term debt +€10,251
new in 2025: €10,251
- Tax, wage and social debts -€7,119
down €7,119 (-28.2%), from €25,279 to €18,160
of which Remuneration and social security: -€4,812
- Debts after one year +€2,635
new in 2025: €2,635
- Gross operating margin +€52,707
up €52,707 (+46.7%), from €112,973 to €165,680
- Staff costs -€31,415
down €31,415 (-19.5%), from €161,085 to €129,670
- Financial income +€13,707
up €13,707 (+13,995%), from €98 to €13,805
- Write-downs -€5,144
down €5,144, from €2,572 to -€2,572
- Taxes +€3,998
new in 2025: €3,998
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 | €62,580 | €75,619 | +€13,038 | +20.8% |
| Fixed assets | 21/28 | €42,182 | €51,417 | +€9,234 | +21.9% |
| Intangible fixed assets | 21 | - | €6,630 | +€6,630 | |
| Tangible fixed assets | 22/27 | €37,067 | €39,626 | +€2,559 | +6.9% |
| Plant, machinery and equipment | 23 | €28,654 | €28,158 | -€496 | -1.7% |
| Furniture and vehicles | 24 | - | €777 | +€777 | |
| Other tangible fixed assets | 26 | €8,414 | €10,692 | +€2,278 | +27.1% |
| Financial fixed assets | 28 | €5,115 | €5,160 | +€45 | +0.9% |
| Current assets | 29/58 | €20,398 | €24,202 | +€3,804 | +18.6% |
| Stocks and contracts in progress | 3 | €7,334 | €5,812 | -€1,523 | -20.8% |
| Stocks | 30/36 | €7,334 | €5,812 | -€1,523 | -20.8% |
| Amounts receivable within one year | 40/41 | €205 | €2,859 | +€2,654 | +1,295% |
| Trade receivables | 40 | €205 | €2,735 | +€2,530 | +1,234% |
| Other amounts receivable | 41 | €0 | €123 | +€123 | |
| Cash at bank and in hand | 54/58 | €12,859 | €14,485 | +€1,626 | +12.6% |
| Deferred charges and accrued income | 490/1 | - | €1,047 | +€1,047 | |
| Total equity and liabilities | 10/49 | €62,580 | €75,619 | +€13,038 | +20.8% |
| Equity | 10/15 | -€53,029 | -€16,000 | +€37,029 | +69.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,429 | -€28,400 | +€37,029 | +56.6% |
| Amounts payable | 17/49 | €115,609 | €91,619 | -€23,990 | -20.8% |
| Amounts payable after more than one year | 17 | - | €2,635 | +€2,635 | |
| Financial debts | 170/4 | - | €2,635 | +€2,635 | |
| Amounts payable within one year | 42/48 | €115,609 | €88,983 | -€26,626 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,251 | +€10,251 | |
| Trade debts | 44 | €72,132 | €42,292 | -€29,840 | -41.4% |
| Suppliers | 440/4 | €72,132 | €42,292 | -€29,840 | -41.4% |
| Taxes, remuneration and social security | 45 | €25,279 | €18,160 | -€7,119 | -28.2% |
| Taxes | 450/3 | €8,810 | €6,504 | -€2,307 | -26.2% |
| Remuneration and social security | 454/9 | €16,469 | €11,657 | -€4,812 | -29.2% |
| Other amounts payable | 47/48 | €18,198 | €18,280 | +€82 | +0.4% |
| Non-recurring operating income | 76A | - | €4,840 | +€4,840 | |
| Remuneration, social security and pensions | 62 | €161,085 | €129,670 | -€31,415 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,770 | €8,615 | -€156 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,572 | -€2,572 | -€5,144 | |
| Other operating charges | 640/8 | €1,768 | €593 | -€1,176 | -66.5% |
| Gross operating margin | 9900 | €112,973 | €165,680 | +€52,707 | +46.7% |
| Operating profit (loss) | 9901 | -€61,223 | €29,374 | +€90,598 | |
| Financial income | 75/76B | €98 | €13,805 | +€13,707 | +13,995% |
| Recurring financial income | 75 | €98 | €13,805 | +€13,707 | +13,995% |
| Financial charges | 65/66B | €1,803 | €1,320 | -€483 | -26.8% |
| Recurring financial charges | 65 | €1,803 | €1,320 | -€483 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€62,928 | €41,860 | +€104,788 | |
| Income taxes | 67/77 | - | €3,998 | +€3,998 | |
| Profit (loss) for the period | 9904 | -€62,928 | €37,862 | +€100,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,928 | €37,862 | +€100,790 |
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.