SAPORI 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.
SAPORI PIZZA
Largest movements
- Tangible fixed assets +€79,288
up €79,288 (+635%), from €12,494 to €91,782
of which Land and buildings: +€65,838
- Receivables within one year +€51,505
up €51,505 (+161%), from €31,939 to €83,444
of which Trade receivables: +€46,052
- Cash +€12,037
up €12,037 (+20.6%), from €58,487 to €70,524
mainly Trade debts (+€91,270) and Debts after one year (+€63,891)
- Trade debts +€91,270
up €91,270 (+2,542%), from €3,590 to €94,860
- Debts after one year +€63,891
new in 2025: €63,891
- Profit (loss) carried forward -€18,271
down €18,271 (-24.2%), from €75,572 to €57,301
- Current portion of long-term debt +€3,545
new in 2025: €3,545
- Gross operating margin -€75,771
down €75,771 (-68.6%), from €110,511 to €34,740
- Taxes -€19,057
no longer reported in 2025 (was €19,057)
- Staff costs +€11,954
up €11,954 (+113%), from €10,583 to €22,537
- Other operating charges +€10,932
up €10,932 (+2,033%), from €538 to €11,470
- Financial charges +€10,360
up €10,360 (+1,871%), from €554 to €10,913
of which Financial charges: +€6,576
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 | €104,084 | €247,109 | +€143,025 | +137% |
| Fixed assets | 21/28 | €12,830 | €92,118 | +€79,288 | +618% |
| Tangible fixed assets | 22/27 | €12,494 | €91,782 | +€79,288 | +635% |
| Land and buildings | 22 | €1,800 | €67,638 | +€65,838 | +3,658% |
| Plant, machinery and equipment | 23 | €3,009 | €18,771 | +€15,762 | +524% |
| Furniture and vehicles | 24 | €7,685 | €5,373 | -€2,312 | -30.1% |
| Financial fixed assets | 28 | €336 | €336 | = | 0.0% |
| Current assets | 29/58 | €91,254 | €154,991 | +€63,738 | +69.8% |
| Stocks and contracts in progress | 3 | €828 | €980 | +€152 | +18.4% |
| Stocks | 30/36 | €828 | €980 | +€152 | +18.4% |
| Amounts receivable within one year | 40/41 | €31,939 | €83,444 | +€51,505 | +161% |
| Trade receivables | 40 | €27,756 | €73,808 | +€46,052 | +166% |
| Other amounts receivable | 41 | €4,183 | €9,636 | +€5,453 | +130% |
| Cash at bank and in hand | 54/58 | €58,487 | €70,524 | +€12,037 | +20.6% |
| Deferred charges and accrued income | 490/1 | - | €44 | +€44 | |
| Total equity and liabilities | 10/49 | €104,084 | €247,109 | +€143,025 | +137% |
| Equity | 10/15 | €79,872 | €61,601 | -€18,271 | -22.9% |
| Contributions | 10/11 | €4,300 | €4,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,572 | €57,301 | -€18,271 | -24.2% |
| Amounts payable | 17/49 | €24,212 | €185,508 | +€161,296 | +666% |
| Amounts payable after more than one year | 17 | - | €63,891 | +€63,891 | |
| Financial debts | 170/4 | - | €63,891 | +€63,891 | |
| Amounts payable within one year | 42/48 | €24,212 | €121,617 | +€97,405 | +402% |
| Current portion of amounts payable after more than one year | 42 | - | €3,545 | +€3,545 | |
| Trade debts | 44 | €3,590 | €94,860 | +€91,270 | +2,542% |
| Suppliers | 440/4 | €3,590 | €94,860 | +€91,270 | +2,542% |
| Taxes, remuneration and social security | 45 | €19,736 | €21,911 | +€2,175 | +11.0% |
| Taxes | 450/3 | €19,057 | €18,496 | -€561 | -2.9% |
| Remuneration and social security | 454/9 | €679 | €3,415 | +€2,736 | +403% |
| Other amounts payable | 47/48 | €886 | €1,301 | +€415 | +46.9% |
| Remuneration, social security and pensions | 62 | €10,583 | €22,537 | +€11,954 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,208 | €8,093 | +€3,885 | +92.3% |
| Other operating charges | 640/8 | €538 | €11,470 | +€10,932 | +2,033% |
| Gross operating margin | 9900 | €110,511 | €34,740 | -€75,771 | -68.6% |
| Operating profit (loss) | 9901 | €95,182 | -€7,360 | -€102,542 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +119% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +119% |
| Financial charges | 65/66B | €554 | €10,913 | +€10,360 | +1,871% |
| Recurring financial charges | 65 | €554 | €7,129 | +€6,576 | +1,188% |
| Non-recurring financial charges | 66B | - | €3,784 | +€3,784 | |
| Profit (loss) for the period before taxes | 9903 | €94,629 | -€18,271 | -€112,900 | |
| Income taxes | 67/77 | €19,057 | - | -€19,057 | |
| Profit (loss) for the period | 9904 | €75,572 | -€18,271 | -€93,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,572 | -€18,271 | -€93,843 |
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 24 October 2026 via checked.be.