L'îlot pâtes: what changed
Two fiscal 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.
L'îlot pâtes
Largest movements
- Cash +€18,911
up €18,911 (+97.4%), from €19,416 to €38,327
mainly Depreciation (+€11,977) and Receivables within one year (+€8,924)
- Receivables within one year -€8,924
down €8,924 (-63.5%), from €14,057 to €5,133
of which Trade receivables: -€9,963
- Intangible fixed assets -€1,875
down €1,875 (-100.0%), from €1,875 to €0
- Tangible fixed assets -€1,795
down €1,795 (-6.5%), from €27,514 to €25,719
of which Plant, machinery and equipment: -€4,932
- Profit (loss) carried forward +€2,450
up €2,450 (+13.2%), from €18,565 to €21,014
- Trade debts +€1,704
up €1,704 (+7.1%), from €23,884 to €25,588
- Current portion of long-term debt +€1,087
up €1,087 (+181.2%), from €600 to €1,686
- Gross operating margin -€25,638
down €25,638 (-30.7%), from €83,630 to €57,992
- Staff costs +€11,075
up €11,075 (+49.7%), from €22,292 to €33,367
- Depreciation -€6,710
down €6,710 (-35.9%), from €18,687 to €11,977
- Other operating charges -€2,251
down €2,251 (-46.3%), from €4,863 to €2,612
- Taxes -€1,336
down €1,336 (-25.6%), from €5,211 to €3,875
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.
Cash bridge derived
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 | €72,062 | €78,722 | +€6,660 | +9.2% |
| Fixed assets | 21/28 | €33,599 | €29,929 | -€3,670 | -10.9% |
| Intangible fixed assets | 21 | €1,875 | €0 | -€1,875 | -100.0% |
| Tangible fixed assets | 22/27 | €27,514 | €25,719 | -€1,795 | -6.5% |
| Plant, machinery and equipment | 23 | €8,488 | €3,556 | -€4,932 | -58.1% |
| Furniture and vehicles | 24 | €437 | €3,147 | +€2,710 | +619.4% |
| Leasing and similar rights | 25 | €889 | €0 | -€889 | -100.0% |
| Other tangible fixed assets | 26 | €17,700 | €19,016 | +€1,316 | +7.4% |
| Financial fixed assets | 28 | €4,210 | €4,210 | = | 0.0% |
| Current assets | 29/58 | €38,463 | €48,793 | +€10,330 | +26.9% |
| Stocks and contracts in progress | 3 | €3,823 | €3,985 | +€161 | +4.2% |
| Stocks | 30/36 | €3,823 | €3,985 | +€161 | +4.2% |
| Amounts receivable within one year | 40/41 | €14,057 | €5,133 | -€8,924 | -63.5% |
| Trade receivables | 40 | €11,605 | €1,642 | -€9,963 | -85.8% |
| Other amounts receivable | 41 | €2,452 | €3,491 | +€1,039 | +42.4% |
| Cash at bank and in hand | 54/58 | €19,416 | €38,327 | +€18,911 | +97.4% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,348 | +€182 | +15.6% |
| Total equity and liabilities | 10/49 | €72,062 | €78,722 | +€6,660 | +9.2% |
| Equity | 10/15 | €39,025 | €41,474 | +€2,450 | +6.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,565 | €21,014 | +€2,450 | +13.2% |
| Amounts payable | 17/49 | €33,037 | €37,248 | +€4,211 | +12.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,037 | €36,787 | +€3,750 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €600 | €1,686 | +€1,087 | +181.2% |
| Trade debts | 44 | €23,884 | €25,588 | +€1,704 | +7.1% |
| Suppliers | 440/4 | €23,884 | €25,588 | +€1,704 | +7.1% |
| Taxes, remuneration and social security | 45 | €8,320 | €8,755 | +€434 | +5.2% |
| Taxes | 450/3 | €6,908 | €6,685 | -€224 | -3.2% |
| Remuneration and social security | 454/9 | €1,412 | €2,070 | +€658 | +46.6% |
| Other amounts payable | 47/48 | €233 | €758 | +€526 | +226.1% |
| Accrued charges and deferred income | 492/3 | €0 | €460 | +€460 | |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Remuneration, social security and pensions | 62 | €22,292 | €33,367 | +€11,075 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,687 | €11,977 | -€6,710 | -35.9% |
| Other operating charges | 640/8 | €4,863 | €2,612 | -€2,251 | -46.3% |
| Non-recurring operating charges | 66A | €205 | €0 | -€205 | -100.0% |
| Gross operating margin | 9900 | €83,630 | €57,992 | -€25,638 | -30.7% |
| Operating profit (loss) | 9901 | €37,583 | €10,036 | -€27,548 | -73.3% |
| Financial income | 75/76B | €1 | €6 | +€5 | +1082.0% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +1082.0% |
| Financial charges | 65/66B | €4,399 | €3,717 | -€682 | -15.5% |
| Recurring financial charges | 65 | €4,399 | €3,717 | -€682 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €33,185 | €6,325 | -€26,860 | -80.9% |
| Income taxes | 67/77 | €5,211 | €3,875 | -€1,336 | -25.6% |
| Profit (loss) for the period | 9904 | €27,974 | €2,450 | -€25,524 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,974 | €2,450 | -€25,524 | -91.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.