Bar@Pasta & Concepts: 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.
Bar@Pasta & Concepts
Largest movements
- Tangible fixed assets +€10,939
up €10,939 (+112%), from €9,747 to €20,686
of which Plant, machinery and equipment: +€11,772
- Receivables within one year +€10,620
up €10,620 (+725%), from €1,465 to €12,086
of which Trade receivables: +€10,369
- Cash -€8,690
down €8,690 (-33.4%), from €25,987 to €17,296
mainly Investment in fixed assets (net) (-€17,290) and Receivables within one year (-€10,620)
- Stocks and contracts +€1,000
up €1,000 (+200%), from €500 to €1,500
- Deferred charges and accrued income +€618
up €618 (+40.7%), from €1,519 to €2,137
- Profit (loss) carried forward +€11,961
up €11,961 (+121%), from €9,893 to €21,854
- Tax, wage and social debts -€8,024
down €8,024 (-70.7%), from €11,344 to €3,319
of which Remuneration and social security: -€6,132
- Debts after one year +€7,032
new in 2025: €7,032
- Current portion of long-term debt +€5,420
new in 2025: €5,420
- Trade debts -€1,251
down €1,251 (-35.5%), from €3,526 to €2,275
- Gross operating margin +€16,846
up €16,846 (+23.2%), from €72,715 to €89,561
- Staff costs +€9,029
up €9,029 (+17.0%), from €53,081 to €62,109
- Depreciation +€3,443
up €3,443 (+118%), from €2,908 to €6,351
- Taxes +€1,585
up €1,585 (+67.8%), from €2,339 to €3,924
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 | €39,218 | €53,705 | +€14,487 | +36.9% |
| Fixed assets | 21/28 | €9,747 | €20,686 | +€10,939 | +112% |
| Tangible fixed assets | 22/27 | €9,747 | €20,686 | +€10,939 | +112% |
| Plant, machinery and equipment | 23 | €7,438 | €19,210 | +€11,772 | +158% |
| Furniture and vehicles | 24 | €1,210 | €777 | -€433 | -35.8% |
| Other tangible fixed assets | 26 | €1,099 | €699 | -€400 | -36.4% |
| Current assets | 29/58 | €29,471 | €33,019 | +€3,548 | +12.0% |
| Stocks and contracts in progress | 3 | €500 | €1,500 | +€1,000 | +200% |
| Stocks | 30/36 | €500 | €1,500 | +€1,000 | +200% |
| Amounts receivable within one year | 40/41 | €1,465 | €12,086 | +€10,620 | +725% |
| Trade receivables | 40 | €640 | €11,009 | +€10,369 | +1,620% |
| Other amounts receivable | 41 | €825 | €1,076 | +€251 | +30.4% |
| Cash at bank and in hand | 54/58 | €25,987 | €17,296 | -€8,690 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,519 | €2,137 | +€618 | +40.7% |
| Total equity and liabilities | 10/49 | €39,218 | €53,705 | +€14,487 | +36.9% |
| Equity | 10/15 | €17,393 | €29,354 | +€11,961 | +68.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,893 | €21,854 | +€11,961 | +121% |
| Amounts payable | 17/49 | €21,824 | €24,350 | +€2,526 | +11.6% |
| Amounts payable after more than one year | 17 | - | €7,032 | +€7,032 | |
| Financial debts | 170/4 | - | €7,032 | +€7,032 | |
| Amounts payable within one year | 42/48 | €21,174 | €17,318 | -€3,856 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,420 | +€5,420 | |
| Trade debts | 44 | €3,526 | €2,275 | -€1,251 | -35.5% |
| Suppliers | 440/4 | €3,526 | €2,275 | -€1,251 | -35.5% |
| Taxes, remuneration and social security | 45 | €11,344 | €3,319 | -€8,024 | -70.7% |
| Taxes | 450/3 | €2,388 | €496 | -€1,893 | -79.2% |
| Remuneration and social security | 454/9 | €8,955 | €2,824 | -€6,132 | -68.5% |
| Other amounts payable | 47/48 | €6,304 | €6,304 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Remuneration, social security and pensions | 62 | €53,081 | €62,109 | +€9,029 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €6,351 | +€3,443 | +118% |
| Other operating charges | 640/8 | €432 | €869 | +€438 | +101% |
| Gross operating margin | 9900 | €72,715 | €89,561 | +€16,846 | +23.2% |
| Operating profit (loss) | 9901 | €16,295 | €20,231 | +€3,936 | +24.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -14.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -14.3% |
| Financial charges | 65/66B | €4,547 | €4,347 | -€200 | -4.4% |
| Recurring financial charges | 65 | €4,547 | €4,347 | -€200 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €11,749 | €15,885 | +€4,136 | +35.2% |
| Income taxes | 67/77 | €2,339 | €3,924 | +€1,585 | +67.8% |
| Profit (loss) for the period | 9904 | €9,410 | €11,961 | +€2,551 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,410 | €11,961 | +€2,551 | +27.1% |
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 25 October 2026 via checked.be.