IL PASTAIOLO: 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.
IL PASTAIOLO
Largest movements
- Cash -€37,975
down €37,975 (-27.8%), from €136,377 to €98,402
mainly Contributions, distributions and other (-€42,857) and Investment in fixed assets (net) (-€32,571)
- Tangible fixed assets +€25,710
up €25,710 (+26.1%), from €98,456 to €124,166
of which Furniture and vehicles: +€30,937
- Stocks and contracts -€20,634
down €20,634 (-40.3%), from €51,173 to €30,539
- Receivables within one year +€11,090
up €11,090 (+23.0%), from €48,235 to €59,325
of which Other amounts receivable: +€16,289
- Profit (loss) carried forward -€34,461
down €34,461 (-13.2%), from €261,919 to €227,458
- Trade debts +€13,233
up €13,233 (+94.7%), from €13,975 to €27,208
- Gross operating margin -€97,998
down €97,998 (-18.5%), from €528,878 to €430,880
- Taxes -€22,126
down €22,126 (-90.1%), from €24,570 to €2,444
- Staff costs +€10,176
up €10,176 (+2.5%), from €400,947 to €411,124
- Depreciation -€5,615
down €5,615 (-44.0%), from €12,755 to €7,140
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 | €334,521 | €312,433 | -€22,088 | -6.6% |
| Fixed assets | 21/28 | €98,736 | €124,166 | +€25,430 | +25.8% |
| Tangible fixed assets | 22/27 | €98,456 | €124,166 | +€25,710 | +26.1% |
| Land and buildings | 22 | €77,413 | €72,777 | -€4,636 | -6.0% |
| Plant, machinery and equipment | 23 | €5,415 | €4,824 | -€591 | -10.9% |
| Furniture and vehicles | 24 | €15,628 | €46,565 | +€30,937 | +198% |
| Financial fixed assets | 28 | €280 | - | -€280 | |
| Current assets | 29/58 | €235,785 | €188,267 | -€47,518 | -20.2% |
| Stocks and contracts in progress | 3 | €51,173 | €30,539 | -€20,634 | -40.3% |
| Stocks | 30/36 | €51,173 | €30,539 | -€20,634 | -40.3% |
| Amounts receivable within one year | 40/41 | €48,235 | €59,325 | +€11,090 | +23.0% |
| Trade receivables | 40 | €21,868 | €16,669 | -€5,198 | -23.8% |
| Other amounts receivable | 41 | €26,367 | €42,656 | +€16,289 | +61.8% |
| Cash at bank and in hand | 54/58 | €136,377 | €98,402 | -€37,975 | -27.8% |
| Total equity and liabilities | 10/49 | €334,521 | €312,433 | -€22,088 | -6.6% |
| Equity | 10/15 | €276,819 | €242,358 | -€34,461 | -12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,919 | €227,458 | -€34,461 | -13.2% |
| Amounts payable | 17/49 | €57,702 | €70,075 | +€12,373 | +21.4% |
| Amounts payable within one year | 42/48 | €57,702 | €70,075 | +€12,373 | +21.4% |
| Trade debts | 44 | €13,975 | €27,208 | +€13,233 | +94.7% |
| Suppliers | 440/4 | €13,975 | €27,208 | +€13,233 | +94.7% |
| Taxes, remuneration and social security | 45 | €43,727 | €42,867 | -€860 | -2.0% |
| Taxes | 450/3 | €12,981 | €9,488 | -€3,493 | -26.9% |
| Remuneration and social security | 454/9 | €30,746 | €33,379 | +€2,633 | +8.6% |
| Remuneration, social security and pensions | 62 | €400,947 | €411,124 | +€10,176 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,755 | €7,140 | -€5,615 | -44.0% |
| Other operating charges | 640/8 | €3,113 | €2,403 | -€710 | -22.8% |
| Gross operating margin | 9900 | €528,878 | €430,880 | -€97,998 | -18.5% |
| Operating profit (loss) | 9901 | €112,062 | €10,213 | -€101,849 | -90.9% |
| Financial income | 75/76B | €661 | €1,724 | +€1,063 | +161% |
| Recurring financial income | 75 | €661 | €1,724 | +€1,063 | +161% |
| Financial charges | 65/66B | €1,392 | €1,096 | -€296 | -21.3% |
| Recurring financial charges | 65 | €1,392 | €1,096 | -€296 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €111,331 | €10,841 | -€100,491 | -90.3% |
| Income taxes | 67/77 | €24,570 | €2,444 | -€22,126 | -90.1% |
| Profit (loss) for the period | 9904 | €86,761 | €8,396 | -€78,365 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,761 | €8,396 | -€78,365 | -90.3% |
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 23 October 2026 via checked.be.