RONI PIZZA: 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.
RONI PIZZA
Largest movements
- Tangible fixed assets -€4,982
down €4,982 (-28.6%), from €17,436 to €12,454
of which Plant, machinery and equipment: -€3,912
- Receivables within one year +€4,490
up €4,490 (+11.9%), from €37,769 to €42,259
of which Trade receivables: +€4,798
- Stocks and contracts +€904
up €904 (+64.3%), from €1,407 to €2,311
- Deferred charges and accrued income -€730
down €730 (-42.3%), from €1,727 to €997
- Tax, wage and social debts +€9,083
up €9,083 (+148%), from €6,143 to €15,226
of which Taxes: +€10,785
- Profit (loss) carried forward -€8,164
down €8,164 (-83.7%), from €9,750 to €1,586
- Debts after one year -€7,895
down €7,895 (-51.2%), from €15,427 to €7,532
- Trade debts +€6,759
up €6,759 (+4,023%), from €168 to €6,927
- Taxes +€9,386
up €9,386 (+2,347%), from €400 to €9,786
- Gross operating margin +€7,916
up €7,916 (+26.8%), from €29,524 to €37,440
- Other operating charges +€5,986
up €5,986 (+684%), from €875 to €6,861
- Financial charges +€499
up €499 (+17.5%), from €2,850 to €3,349
- Staff costs +€390
up €390 (+1.9%), from €20,237 to €20,627
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 | €60,148 | €60,167 | +€19 | 0.0% |
| Fixed assets | 21/28 | €17,496 | €12,514 | -€4,982 | -28.5% |
| Tangible fixed assets | 22/27 | €17,436 | €12,454 | -€4,982 | -28.6% |
| Plant, machinery and equipment | 23 | €15,227 | €11,315 | -€3,912 | -25.7% |
| Furniture and vehicles | 24 | €2,209 | €1,140 | -€1,069 | -48.4% |
| Financial fixed assets | 28 | €60 | €60 | +€0 | +0.4% |
| Current assets | 29/58 | €42,652 | €47,653 | +€5,001 | +11.7% |
| Stocks and contracts in progress | 3 | €1,407 | €2,311 | +€904 | +64.3% |
| Stocks | 30/36 | €1,407 | €2,311 | +€904 | +64.3% |
| Amounts receivable within one year | 40/41 | €37,769 | €42,259 | +€4,490 | +11.9% |
| Trade receivables | 40 | €160 | €4,958 | +€4,798 | +2,998% |
| Other amounts receivable | 41 | €37,609 | €37,301 | -€308 | -0.8% |
| Cash at bank and in hand | 54/58 | €1,749 | €2,086 | +€337 | +19.3% |
| Deferred charges and accrued income | 490/1 | €1,727 | €997 | -€730 | -42.3% |
| Total equity and liabilities | 10/49 | €60,148 | €60,167 | +€19 | 0.0% |
| Equity | 10/15 | €30,032 | €21,868 | -€8,164 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,682 | €1,682 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,682 | €1,682 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,682 | €1,682 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €9,750 | €1,586 | -€8,164 | -83.7% |
| Amounts payable | 17/49 | €30,116 | €38,299 | +€8,183 | +27.2% |
| Amounts payable after more than one year | 17 | €15,427 | €7,532 | -€7,895 | -51.2% |
| Financial debts | 170/4 | €15,427 | €7,532 | -€7,895 | -51.2% |
| Amounts payable within one year | 42/48 | €14,512 | €30,048 | +€15,536 | +107% |
| Financial debts | 43 | €8,201 | €7,895 | -€306 | -3.7% |
| Credit institutions | 430/8 | €8,201 | €7,895 | -€306 | -3.7% |
| Trade debts | 44 | €168 | €6,927 | +€6,759 | +4,023% |
| Suppliers | 440/4 | €168 | €6,927 | +€6,759 | +4,023% |
| Taxes, remuneration and social security | 45 | €6,143 | €15,226 | +€9,083 | +148% |
| Taxes | 450/3 | €1,573 | €12,358 | +€10,785 | +686% |
| Remuneration and social security | 454/9 | €4,570 | €2,867 | -€1,703 | -37.3% |
| Accrued charges and deferred income | 492/3 | €177 | €719 | +€542 | +306% |
| Remuneration, social security and pensions | 62 | €20,237 | €20,627 | +€390 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,063 | €4,982 | -€81 | -1.6% |
| Other operating charges | 640/8 | €875 | €6,861 | +€5,986 | +684% |
| Gross operating margin | 9900 | €29,524 | €37,440 | +€7,916 | +26.8% |
| Operating profit (loss) | 9901 | €3,349 | €4,970 | +€1,621 | +48.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,850 | €3,349 | +€499 | +17.5% |
| Recurring financial charges | 65 | €2,850 | €3,349 | +€499 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €499 | €1,622 | +€1,123 | +225% |
| Income taxes | 67/77 | €400 | €9,786 | +€9,386 | +2,347% |
| Profit (loss) for the period | 9904 | €99 | -€8,164 | -€8,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €99 | -€8,164 | -€8,263 |
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.