DIVINO & PASTA: what changed
DIVINO & PASTA
Largest movements
- Cash +€50,630
up €50,630 (+1,524%), from €3,321 to €53,951
mainly Net result for the year (+€50,263) and Trade debts (+€18,771)
- Tangible fixed assets +€12,538
new in 2025: €12,538
of which Furniture and vehicles: +€9,035
- Receivables within one year +€6,968
new in 2025: €6,968
of which Other amounts receivable: +€5,573
- Stocks and contracts +€2,486
new in 2025: €2,486
- Profit (loss) carried forward +€50,263
up €50,263, from -€2,547 to €47,716
- Trade debts +€18,771
up €18,771 (+2,163%), from €868 to €19,639
- Tax, wage and social debts +€3,769
new in 2025: €3,769
- Gross operating margin +€73,302
up €73,302, from -€2,084 to €71,218
- Taxes +€11,765
new in 2025: €11,765
- Depreciation +€4,725
new in 2025: €4,725
- Financial charges +€3,841
up €3,841 (+5,121%), from €75 to €3,916
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 | €3,321 | €76,124 | +€72,802 | +2,192% |
| Fixed assets | 21/28 | - | €12,538 | +€12,538 | |
| Tangible fixed assets | 22/27 | - | €12,538 | +€12,538 | |
| Plant, machinery and equipment | 23 | - | €981 | +€981 | |
| Furniture and vehicles | 24 | - | €9,035 | +€9,035 | |
| Other tangible fixed assets | 26 | - | €2,522 | +€2,522 | |
| Current assets | 29/58 | €3,321 | €63,586 | +€60,264 | +1,815% |
| Stocks and contracts in progress | 3 | - | €2,486 | +€2,486 | |
| Stocks | 30/36 | - | €2,486 | +€2,486 | |
| Amounts receivable within one year | 40/41 | - | €6,968 | +€6,968 | |
| Trade receivables | 40 | - | €1,394 | +€1,394 | |
| Other amounts receivable | 41 | - | €5,573 | +€5,573 | |
| Cash at bank and in hand | 54/58 | €3,321 | €53,951 | +€50,630 | +1,524% |
| Deferred charges and accrued income | 490/1 | - | €181 | +€181 | |
| Total equity and liabilities | 10/49 | €3,321 | €76,124 | +€72,802 | +2,192% |
| Equity | 10/15 | €2,453 | €52,716 | +€50,263 | +2,049% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,547 | €47,716 | +€50,263 | |
| Amounts payable | 17/49 | €868 | €23,408 | +€22,540 | +2,597% |
| Amounts payable within one year | 42/48 | €868 | €23,408 | +€22,540 | +2,597% |
| Trade debts | 44 | €868 | €19,639 | +€18,771 | +2,163% |
| Suppliers | 440/4 | €868 | €19,639 | +€18,771 | +2,163% |
| Taxes, remuneration and social security | 45 | - | €3,769 | +€3,769 | |
| Taxes | 450/3 | - | €3,769 | +€3,769 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,725 | +€4,725 | |
| Other operating charges | 640/8 | €387 | €550 | +€163 | +42.0% |
| Gross operating margin | 9900 | -€2,084 | €71,218 | +€73,302 | |
| Operating profit (loss) | 9901 | -€2,472 | €65,943 | +€68,415 | |
| Financial charges | 65/66B | €75 | €3,916 | +€3,841 | +5,121% |
| Recurring financial charges | 65 | €75 | €3,916 | +€3,841 | +5,121% |
| Profit (loss) for the period before taxes | 9903 | -€2,547 | €62,028 | +€64,574 | |
| Income taxes | 67/77 | - | €11,765 | +€11,765 | |
| Profit (loss) for the period | 9904 | -€2,547 | €50,263 | +€52,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,547 | €50,263 | +€52,809 |
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 6 November 2026 via checked.be.