DOG 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.
DOG PASTA
Largest movements
- Cash +€49,366
up €49,366 (+31.5%), from €156,961 to €206,327
mainly Other debts (+€55,877) and Net result for the year (+€26,670)
- Deferred charges and accrued income +€17,854
up €17,854 (+1,431%), from €1,248 to €19,102
- Receivables within one year -€4,949
down €4,949 (-17.1%), from €28,898 to €23,949
of which Other amounts receivable: -€15,616
- Tangible fixed assets -€4,258
down €4,258 (-28.8%), from €14,805 to €10,548
of which Furniture and vehicles: -€4,013
- Stocks and contracts -€4,111
down €4,111 (-44.0%), from €9,343 to €5,233
- Other debts +€55,877
up €55,877 (+490%), from €11,400 to €67,277
- Reserves -€14,300
down €14,300 (-17.9%), from €80,031 to €65,731
of which Distributable reserves: -€14,300
- Tax, wage and social debts +€9,399
up €9,399 (+77.7%), from €12,098 to €21,497
of which Taxes: +€7,985
- Trade debts +€5,794
up €5,794 (+23.7%), from €24,455 to €30,249
- Gross operating margin +€18,902
up €18,902 (+9.7%), from €195,134 to €214,036
- Staff costs +€8,678
up €8,678 (+6.4%), from €136,245 to €144,923
- Other operating charges +€4,582
up €4,582 (+49.9%), from €9,173 to €13,755
- Taxes +€4,412
up €4,412 (+55.9%), from €7,894 to €12,306
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 | €211,256 | €265,158 | +€53,902 | +25.5% |
| Fixed assets | 21/28 | €14,805 | €10,548 | -€4,258 | -28.8% |
| Tangible fixed assets | 22/27 | €14,805 | €10,548 | -€4,258 | -28.8% |
| Land and buildings | 22 | €4,834 | €4,305 | -€530 | -11.0% |
| Plant, machinery and equipment | 23 | €1,488 | €1,774 | +€285 | +19.2% |
| Furniture and vehicles | 24 | €8,482 | €4,469 | -€4,013 | -47.3% |
| Current assets | 29/58 | €196,451 | €254,610 | +€58,159 | +29.6% |
| Stocks and contracts in progress | 3 | €9,343 | €5,233 | -€4,111 | -44.0% |
| Stocks | 30/36 | €9,343 | €5,233 | -€4,111 | -44.0% |
| Amounts receivable within one year | 40/41 | €28,898 | €23,949 | -€4,949 | -17.1% |
| Trade receivables | 40 | €458 | €11,125 | +€10,666 | +2,327% |
| Other amounts receivable | 41 | €28,440 | €12,824 | -€15,616 | -54.9% |
| Cash at bank and in hand | 54/58 | €156,961 | €206,327 | +€49,366 | +31.5% |
| Deferred charges and accrued income | 490/1 | €1,248 | €19,102 | +€17,854 | +1,431% |
| Total equity and liabilities | 10/49 | €211,256 | €265,158 | +€53,902 | +25.5% |
| Equity | 10/15 | €151,916 | €137,686 | -€14,230 | -9.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €80,031 | €65,731 | -€14,300 | -17.9% |
| Non-distributable reserves | 130/1 | €3,131 | €3,131 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,131 | €3,131 | = | 0.0% |
| Distributable reserves | 133 | €76,900 | €62,600 | -€14,300 | -18.6% |
| Profit (loss) carried forward | 14 | €1,885 | €1,955 | +€70 | +3.7% |
| Amounts payable | 17/49 | €59,340 | €127,471 | +€68,132 | +115% |
| Amounts payable within one year | 42/48 | €59,340 | €127,471 | +€68,132 | +115% |
| Current portion of amounts payable after more than one year | 42 | €4,053 | €2,292 | -€1,761 | -43.4% |
| Trade debts | 44 | €24,455 | €30,249 | +€5,794 | +23.7% |
| Suppliers | 440/4 | €24,455 | €30,249 | +€5,794 | +23.7% |
| Advances received on contracts in progress | 46 | €7,334 | €6,157 | -€1,177 | -16.0% |
| Taxes, remuneration and social security | 45 | €12,098 | €21,497 | +€9,399 | +77.7% |
| Taxes | 450/3 | €3,043 | €11,028 | +€7,985 | +262% |
| Remuneration and social security | 454/9 | €9,055 | €10,468 | +€1,414 | +15.6% |
| Other amounts payable | 47/48 | €11,400 | €67,277 | +€55,877 | +490% |
| Non-recurring operating income | 76A | - | €21,123 | +€21,123 | |
| Remuneration, social security and pensions | 62 | €136,245 | €144,923 | +€8,678 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,874 | €5,091 | +€217 | +4.5% |
| Other operating charges | 640/8 | €9,173 | €13,755 | +€4,582 | +49.9% |
| Non-recurring operating charges | 66A | €10,000 | €2,985 | -€7,015 | -70.1% |
| Gross operating margin | 9900 | €195,134 | €214,036 | +€18,902 | +9.7% |
| Operating profit (loss) | 9901 | €34,841 | €47,282 | +€12,441 | +35.7% |
| Financial income | 75/76B | €70 | €65 | -€5 | -6.6% |
| Recurring financial income | 75 | €70 | €65 | -€5 | -6.6% |
| Financial charges | 65/66B | €7,612 | €8,371 | +€759 | +10.0% |
| Recurring financial charges | 65 | €7,612 | €8,371 | +€759 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €27,299 | €38,976 | +€11,677 | +42.8% |
| Income taxes | 67/77 | €7,894 | €12,306 | +€4,412 | +55.9% |
| Profit (loss) for the period | 9904 | €19,405 | €26,670 | +€7,265 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,405 | €26,670 | +€7,265 | +37.4% |
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.