FK 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.
FK PASTA
Largest movements
- Cash -€11,362
down €11,362 (-53.9%), from €21,080 to €9,718
mainly Tax, wage and social debts (-€13,957) and Investment in fixed assets (net) (-€13,907)
- Tangible fixed assets +€5,866
up €5,866 (+26.3%), from €22,309 to €28,175
- Receivables within one year -€2,417
down €2,417 (-3.2%), from €75,001 to €72,584
- Tax, wage and social debts -€13,957
down €13,957 (-70.3%), from €19,852 to €5,895
of which Remuneration and social security: -€14,250
- Profit (loss) carried forward +€5,535
up €5,535 (+14.4%), from €38,490 to €44,025
- Trade debts -€4,220
down €4,220 (-24.0%), from €17,580 to €13,360
- Debts after one year +€2,931
up €2,931 (+15.8%), from €18,559 to €21,490
- Current portion of long-term debt +€1,798
up €1,798 (+26.4%), from €6,821 to €8,619
- Turnover -€42,746
down €42,746 (-18.4%), from €232,152 to €189,406
- Purchases and services -€41,111
down €41,111 (-20.0%), from €205,373 to €164,262
- Taxes +€4,798
new in 2025: €4,798
- Financial charges +€2,911
up €2,911 (+92.6%), from €3,144 to €6,055
of which Financial charges: +€3,085
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 | €119,903 | €111,991 | -€7,912 | -6.6% |
| Fixed assets | 21/28 | €22,334 | €28,200 | +€5,866 | +26.3% |
| Tangible fixed assets | 22/27 | €22,309 | €28,175 | +€5,866 | +26.3% |
| Furniture and vehicles | 24 | €22,309 | €28,175 | +€5,866 | +26.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €97,569 | €83,790 | -€13,779 | -14.1% |
| Stocks and contracts in progress | 3 | €1,488 | €1,488 | = | 0.0% |
| Stocks | 30/36 | €1,488 | €1,488 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,001 | €72,584 | -€2,417 | -3.2% |
| Other amounts receivable | 41 | €75,001 | €72,584 | -€2,417 | -3.2% |
| Cash at bank and in hand | 54/58 | €21,080 | €9,718 | -€11,362 | -53.9% |
| Total equity and liabilities | 10/49 | €119,903 | €111,991 | -€7,912 | -6.6% |
| Equity | 10/15 | €57,090 | €62,625 | +€5,535 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,490 | €44,025 | +€5,535 | +14.4% |
| Amounts payable | 17/49 | €62,813 | €49,365 | -€13,447 | -21.4% |
| Amounts payable after more than one year | 17 | €18,559 | €21,490 | +€2,931 | +15.8% |
| Financial debts | 170/4 | €18,559 | €21,490 | +€2,931 | +15.8% |
| Amounts payable within one year | 42/48 | €44,254 | €27,875 | -€16,378 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €6,821 | €8,619 | +€1,798 | +26.4% |
| Trade debts | 44 | €17,580 | €13,360 | -€4,220 | -24.0% |
| Suppliers | 440/4 | €17,580 | €13,360 | -€4,220 | -24.0% |
| Taxes, remuneration and social security | 45 | €19,852 | €5,895 | -€13,957 | -70.3% |
| Taxes | 450/3 | €52 | €345 | +€293 | +561% |
| Remuneration and social security | 454/9 | €19,800 | €5,550 | -€14,250 | -72.0% |
| Turnover | 70 | €232,152 | €189,406 | -€42,746 | -18.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €205,373 | €164,262 | -€41,111 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,436 | €8,041 | +€605 | +8.1% |
| Other operating charges | 640/8 | €1,993 | €1,425 | -€567 | -28.5% |
| Gross operating margin | 9900 | €26,779 | €25,144 | -€1,635 | -6.1% |
| Operating profit (loss) | 9901 | €17,350 | €15,677 | -€1,673 | -9.6% |
| Financial income | 75/76B | €41 | €710 | +€669 | +1,626% |
| Recurring financial income | 75 | €41 | €710 | +€669 | +1,626% |
| Non-recurring financial income | 76B | €41 | €710 | +€669 | +1,626% |
| Financial charges | 65/66B | €3,144 | €6,055 | +€2,911 | +92.6% |
| Recurring financial charges | 65 | €2,970 | €6,055 | +€3,085 | +104% |
| Non-recurring financial charges | 66B | €174 | - | -€174 | |
| Profit (loss) for the period before taxes | 9903 | €14,247 | €10,333 | -€3,914 | -27.5% |
| Income taxes | 67/77 | - | €4,798 | +€4,798 | |
| Profit (loss) for the period | 9904 | €14,247 | €5,535 | -€8,712 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,247 | €5,535 | -€8,712 | -61.2% |
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 21 October 2026 via checked.be.