BELLA PASTA: 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.
BELLA PASTA
Largest movements
- Cash +€88,044
new in 2024: €88,044
mainly Deferred charges and accrued income (+€75,446) and Depreciation (+€30,529)
- Deferred charges and accrued income -€75,446
no longer reported in 2024 (was €75,446)
- Tangible fixed assets -€16,156
down €16,156 (-12.8%), from €126,520 to €110,364
of which Plant, machinery and equipment: -€18,926
- Receivables after one year -€4,151
no longer reported in 2024 (was €4,151)
- Trade debts -€45,780
down €45,780 (-34.3%), from €133,618 to €87,838
- Tax, wage and social debts +€29,302
up €29,302 (+248%), from €11,817 to €41,119
of which Remuneration and social security: +€15,214
- Profit (loss) carried forward +€25,273
up €25,273 (+48.2%), from €52,462 to €77,734
- Accrued charges and deferred income -€15,350
down €15,350 (-76.9%), from €19,958 to €4,608
- Gross operating margin -€19,029
down €19,029 (-9.3%), from €205,293 to €186,264
- Depreciation +€18,193
up €18,193 (+147%), from €12,336 to €30,529
- Staff costs -€14,046
down €14,046 (-10.0%), from €139,908 to €125,861
- Financial charges +€3,398
up €3,398 (+40,266%), from €8 to €3,407
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,854 | €226,299 | -€6,555 | -2.8% |
| Fixed assets | 21/28 | €126,520 | €110,364 | -€16,156 | -12.8% |
| Tangible fixed assets | 22/27 | €126,520 | €110,364 | -€16,156 | -12.8% |
| Plant, machinery and equipment | 23 | €113,359 | €94,433 | -€18,926 | -16.7% |
| Furniture and vehicles | 24 | €13,161 | €12,673 | -€488 | -3.7% |
| Other tangible fixed assets | 26 | - | €3,257 | +€3,257 | |
| Current assets | 29/58 | €106,334 | €115,935 | +€9,601 | +9.0% |
| Amounts receivable after more than one year | 29 | €4,151 | - | -€4,151 | |
| Other amounts receivable | 291 | €4,151 | - | -€4,151 | |
| Stocks and contracts in progress | 3 | €1,388 | €2,847 | +€1,459 | +105% |
| Stocks | 30/36 | €1,388 | €2,847 | +€1,459 | +105% |
| Amounts receivable within one year | 40/41 | €25,349 | €25,044 | -€305 | -1.2% |
| Other amounts receivable | 41 | €25,349 | €25,044 | -€305 | -1.2% |
| Cash at bank and in hand | 54/58 | - | €88,044 | +€88,044 | |
| Deferred charges and accrued income | 490/1 | €75,446 | - | -€75,446 | |
| Total equity and liabilities | 10/49 | €232,854 | €226,299 | -€6,555 | -2.8% |
| Equity | 10/15 | €67,462 | €92,734 | +€25,273 | +37.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,462 | €77,734 | +€25,273 | +48.2% |
| Amounts payable | 17/49 | €165,392 | €133,564 | -€31,828 | -19.2% |
| Amounts payable within one year | 42/48 | €145,434 | €128,957 | -€16,478 | -11.3% |
| Trade debts | 44 | €133,618 | €87,838 | -€45,780 | -34.3% |
| Suppliers | 440/4 | €133,618 | €87,838 | -€45,780 | -34.3% |
| Taxes, remuneration and social security | 45 | €11,817 | €41,119 | +€29,302 | +248% |
| Taxes | 450/3 | €624 | €14,712 | +€14,088 | +2,258% |
| Remuneration and social security | 454/9 | €11,193 | €26,407 | +€15,214 | +136% |
| Accrued charges and deferred income | 492/3 | €19,958 | €4,608 | -€15,350 | -76.9% |
| Remuneration, social security and pensions | 62 | €139,908 | €125,861 | -€14,046 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,336 | €30,529 | +€18,193 | +147% |
| Other operating charges | 640/8 | €581 | €333 | -€248 | -42.6% |
| Gross operating margin | 9900 | €205,293 | €186,264 | -€19,029 | -9.3% |
| Operating profit (loss) | 9901 | €52,469 | €29,541 | -€22,928 | -43.7% |
| Financial income | 75/76B | €2 | €40 | +€38 | +2,514% |
| Recurring financial income | 75 | €2 | €40 | +€38 | +2,514% |
| Financial charges | 65/66B | €8 | €3,407 | +€3,398 | +40,266% |
| Recurring financial charges | 65 | €8 | €3,407 | +€3,398 | +40,266% |
| Profit (loss) for the period before taxes | 9903 | €52,462 | €26,174 | -€26,288 | -50.1% |
| Profit (loss) for the period | 9904 | €52,462 | €26,174 | -€26,288 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,462 | €26,174 | -€26,288 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.