COOL 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.
COOL PASTA
Largest movements
- Tangible fixed assets -€6,911
down €6,911 (-9.9%), from €69,931 to €63,020
of which Other tangible fixed assets: -€4,935
- Cash +€2,184
up €2,184 (+74.2%), from €2,943 to €5,127
mainly Short-term financial debts (+€10,427) and Depreciation (+€8,206)
- Receivables within one year -€1,390
down €1,390 (-18.4%), from €7,535 to €6,145
of which Trade receivables: -€833
- Profit (loss) carried forward -€14,117
down €14,117 (-19.7%), from -€71,609 to -€85,726
- Short-term financial debts +€10,427
up €10,427 (+1,884%), from €554 to €10,980
- Debts after one year -€8,932
down €8,932 (-15.1%), from €59,094 to €50,162
- Trade debts +€7,201
up €7,201 (+38.8%), from €18,544 to €25,745
- Gross operating margin +€46,181
up €46,181, from -€17,529 to €28,651
- Staff costs +€26,052
up €26,052 (+1,691%), from €1,541 to €27,593
- Depreciation +€5,672
up €5,672 (+224%), from €2,534 to €8,206
- Other operating charges -€2,589
down €2,589 (-53.0%), from €4,883 to €2,294
- Taxes +€1,719
new in 2025: €1,719
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 | €86,161 | €80,129 | -€6,032 | -7.0% |
| Fixed assets | 21/28 | €74,956 | €68,045 | -€6,911 | -9.2% |
| Tangible fixed assets | 22/27 | €69,931 | €63,020 | -€6,911 | -9.9% |
| Plant, machinery and equipment | 23 | €19,557 | €17,600 | -€1,957 | -10.0% |
| Furniture and vehicles | 24 | €1,840 | €1,820 | -€19 | -1.0% |
| Other tangible fixed assets | 26 | €48,535 | €43,600 | -€4,935 | -10.2% |
| Financial fixed assets | 28 | €5,025 | €5,025 | = | 0.0% |
| Current assets | 29/58 | €11,205 | €12,083 | +€878 | +7.8% |
| Stocks and contracts in progress | 3 | €727 | €727 | = | 0.0% |
| Stocks | 30/36 | €727 | €727 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,535 | €6,145 | -€1,390 | -18.4% |
| Trade receivables | 40 | €4,571 | €3,738 | -€833 | -18.2% |
| Other amounts receivable | 41 | €2,964 | €2,407 | -€556 | -18.8% |
| Cash at bank and in hand | 54/58 | €2,943 | €5,127 | +€2,184 | +74.2% |
| Deferred charges and accrued income | 490/1 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | €86,161 | €80,129 | -€6,032 | -7.0% |
| Equity | 10/15 | -€51,149 | -€65,266 | -€14,117 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,609 | -€85,726 | -€14,117 | -19.7% |
| Amounts payable | 17/49 | €137,310 | €145,395 | +€8,085 | +5.9% |
| Amounts payable after more than one year | 17 | €59,094 | €50,162 | -€8,932 | -15.1% |
| Other amounts payable | 178/9 | €59,094 | €50,162 | -€8,932 | -15.1% |
| Amounts payable within one year | 42/48 | €78,216 | €95,233 | +€17,017 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €2,037 | €1,911 | -€125 | -6.2% |
| Financial debts | 43 | €554 | €10,980 | +€10,427 | +1,884% |
| Credit institutions | 430/8 | €554 | €10,980 | +€10,427 | +1,884% |
| Trade debts | 44 | €18,544 | €25,745 | +€7,201 | +38.8% |
| Suppliers | 440/4 | €18,544 | €25,745 | +€7,201 | +38.8% |
| Taxes, remuneration and social security | 45 | €7,082 | €6,596 | -€486 | -6.9% |
| Taxes | 450/3 | €4,549 | €3,447 | -€1,102 | -24.2% |
| Remuneration and social security | 454/9 | €2,533 | €3,149 | +€616 | +24.3% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,612 | +€1,612 | |
| Remuneration, social security and pensions | 62 | €1,541 | €27,593 | +€26,052 | +1,691% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,534 | €8,206 | +€5,672 | +224% |
| Other operating charges | 640/8 | €4,883 | €2,294 | -€2,589 | -53.0% |
| Gross operating margin | 9900 | -€17,529 | €28,651 | +€46,181 | |
| Operating profit (loss) | 9901 | -€26,487 | -€9,441 | +€17,046 | +64.4% |
| Financial income | 75/76B | €824 | €61 | -€763 | -92.6% |
| Recurring financial income | 75 | €824 | €61 | -€763 | -92.6% |
| Non-recurring financial income | 76B | €824 | - | -€824 | |
| Financial charges | 65/66B | €1,324 | €3,019 | +€1,694 | +128% |
| Recurring financial charges | 65 | €1,324 | €2,650 | +€1,326 | +100% |
| Non-recurring financial charges | 66B | - | €369 | +€369 | |
| Profit (loss) for the period before taxes | 9903 | -€26,987 | -€12,398 | +€14,589 | +54.1% |
| Income taxes | 67/77 | - | €1,719 | +€1,719 | |
| Profit (loss) for the period | 9904 | -€26,987 | -€14,117 | +€12,870 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,987 | -€14,117 | +€12,870 | +47.7% |
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.