DELICE PASTA: what changed
DELICE PASTA
Largest movements
- Tangible fixed assets +€29,220
up €29,220 (+71.8%), from €40,681 to €69,901
of which Furniture and vehicles: +€41,139
- Cash -€19,534
down €19,534 (-56.0%), from €34,905 to €15,371
mainly Investment in fixed assets (net) (-€55,868) and Trade debts (-€6,076)
- Financial fixed assets +€11,400
new in 2025: €11,400
- Receivables within one year +€3,467
up €3,467 (+111%), from €3,120 to €6,586
of which Other amounts receivable: +€3,992
- Debts after one year +€28,153
up €28,153 (+486%), from €5,788 to €33,941
- Trade debts -€6,076
down €6,076 (-30.3%), from €20,021 to €13,946
- Tax, wage and social debts +€2,458
up €2,458 (+108%), from €2,286 to €4,745
of which Taxes: +€2,532
- Other operating charges +€6,734
up €6,734 (+286%), from €2,357 to €9,091
- Taxes -€4,137
no longer reported in 2025 (was €4,137)
- Gross operating margin -€2,723
down €2,723 (-8.6%), from €31,717 to €28,995
- Staff costs +€605
up €605 (+17.0%), from €3,563 to €4,168
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,610 | €114,406 | +€24,796 | +27.7% |
| Fixed assets | 21/28 | €40,681 | €81,301 | +€40,620 | +99.9% |
| Tangible fixed assets | 22/27 | €40,681 | €69,901 | +€29,220 | +71.8% |
| Plant, machinery and equipment | 23 | €4,178 | €1,960 | -€2,219 | -53.1% |
| Furniture and vehicles | 24 | €167 | €41,306 | +€41,139 | +24,594% |
| Other tangible fixed assets | 26 | €36,336 | €26,636 | -€9,700 | -26.7% |
| Financial fixed assets | 28 | - | €11,400 | +€11,400 | |
| Current assets | 29/58 | €48,929 | €33,105 | -€15,824 | -32.3% |
| Amounts receivable after more than one year | 29 | €5,749 | €5,749 | = | 0.0% |
| Other amounts receivable | 291 | €5,749 | €5,749 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,155 | €5,398 | +€243 | +4.7% |
| Stocks | 30/36 | €5,155 | €5,398 | +€243 | +4.7% |
| Amounts receivable within one year | 40/41 | €3,120 | €6,586 | +€3,467 | +111% |
| Trade receivables | 40 | €2,411 | €1,886 | -€525 | -21.8% |
| Other amounts receivable | 41 | €709 | €4,701 | +€3,992 | +563% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,905 | €15,371 | -€19,534 | -56.0% |
| Total equity and liabilities | 10/49 | €89,610 | €114,406 | +€24,796 | +27.7% |
| Equity | 10/15 | €61,515 | €61,775 | +€260 | +0.4% |
| Contributions | 10/11 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,655 | €49,915 | +€260 | +0.5% |
| Amounts payable | 17/49 | €28,096 | €52,631 | +€24,536 | +87.3% |
| Amounts payable after more than one year | 17 | €5,788 | €33,941 | +€28,153 | +486% |
| Other amounts payable | 178/9 | €5,788 | €33,941 | +€28,153 | +486% |
| Amounts payable within one year | 42/48 | €22,308 | €18,690 | -€3,617 | -16.2% |
| Trade debts | 44 | €20,021 | €13,946 | -€6,076 | -30.3% |
| Suppliers | 440/4 | €20,021 | €13,946 | -€6,076 | -30.3% |
| Taxes, remuneration and social security | 45 | €2,286 | €4,745 | +€2,458 | +108% |
| Taxes | 450/3 | €2,213 | €4,745 | +€2,532 | +114% |
| Remuneration and social security | 454/9 | €73 | - | -€73 | |
| Remuneration, social security and pensions | 62 | €3,563 | €4,168 | +€605 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,084 | €15,247 | +€164 | +1.1% |
| Other operating charges | 640/8 | €2,357 | €9,091 | +€6,734 | +286% |
| Gross operating margin | 9900 | €31,717 | €28,995 | -€2,723 | -8.6% |
| Operating profit (loss) | 9901 | €10,714 | €489 | -€10,225 | -95.4% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €231 | €228 | -€3 | -1.3% |
| Recurring financial charges | 65 | €231 | €228 | -€3 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €10,507 | €260 | -€10,247 | -97.5% |
| Income taxes | 67/77 | €4,137 | - | -€4,137 | |
| Profit (loss) for the period | 9904 | €6,370 | €260 | -€6,110 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,370 | €260 | -€6,110 | -95.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.