LA 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.
LA PASTA
Largest movements
- Tangible fixed assets -€16,237
down €16,237 (-25.2%), from €64,392 to €48,156
of which Furniture and vehicles: -€9,852
- Cash +€9,711
up €9,711 (+58.2%), from €16,698 to €26,409
mainly Depreciation (+€9,674) and Investment in fixed assets (net) (+€6,563)
- Debts after one year -€9,247
down €9,247 (-43.4%), from €21,312 to €12,065
- Tax, wage and social debts +€5,110
up €5,110 (+36.0%), from €14,189 to €19,298
of which Remuneration and social security: +€4,491
- Trade debts -€2,517
down €2,517 (-36.6%), from €6,874 to €4,357
- Reserves -€1,001
no longer reported in 2025 (was €1,001)
- Contributions +€1,001
up €1,001 (+5.0%), from €20,000 to €21,001
- Staff costs +€8,227
up €8,227 (+7.4%), from €111,252 to €119,480
- Gross operating margin -€6,739
down €6,739 (-4.8%), from €140,830 to €134,091
- Purchases and services +€4,412
up €4,412 (+3.0%), from €149,121 to €153,534
- Depreciation -€2,938
down €2,938 (-23.3%), from €12,612 to €9,674
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 | €82,850 | €76,818 | -€6,032 | -7.3% |
| Fixed assets | 21/28 | €64,442 | €48,206 | -€16,237 | -25.2% |
| Tangible fixed assets | 22/27 | €64,392 | €48,156 | -€16,237 | -25.2% |
| Plant, machinery and equipment | 23 | €2,979 | €1,651 | -€1,328 | -44.6% |
| Furniture and vehicles | 24 | €20,359 | €10,507 | -€9,852 | -48.4% |
| Other tangible fixed assets | 26 | €41,054 | €35,998 | -€5,056 | -12.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €18,408 | €28,613 | +€10,205 | +55.4% |
| Stocks and contracts in progress | 3 | €1,505 | €1,938 | +€433 | +28.8% |
| Stocks | 30/36 | €1,505 | €1,938 | +€433 | +28.8% |
| Amounts receivable within one year | 40/41 | €53 | €113 | +€61 | +115% |
| Other amounts receivable | 41 | €53 | €113 | +€61 | +115% |
| Cash at bank and in hand | 54/58 | €16,698 | €26,409 | +€9,711 | +58.2% |
| Deferred charges and accrued income | 490/1 | €152 | €152 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,850 | €76,818 | -€6,032 | -7.3% |
| Equity | 10/15 | €22,877 | €22,586 | -€291 | -1.3% |
| Contributions | 10/11 | €20,000 | €21,001 | +€1,001 | +5.0% |
| Reserves | 13 | €1,001 | - | -€1,001 | |
| Non-distributable reserves | 130/1 | €1,001 | - | -€1,001 | |
| Reserves not available under the articles | 1311 | €1,001 | - | -€1,001 | |
| Profit (loss) carried forward | 14 | €1,876 | €1,585 | -€291 | -15.5% |
| Amounts payable | 17/49 | €59,973 | €54,232 | -€5,741 | -9.6% |
| Amounts payable after more than one year | 17 | €21,312 | €12,065 | -€9,247 | -43.4% |
| Financial debts | 170/4 | €21,312 | €12,065 | -€9,247 | -43.4% |
| Amounts payable within one year | 42/48 | €38,661 | €42,167 | +€3,506 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €11,150 | €11,506 | +€356 | +3.2% |
| Trade debts | 44 | €6,874 | €4,357 | -€2,517 | -36.6% |
| Suppliers | 440/4 | €6,874 | €4,357 | -€2,517 | -36.6% |
| Taxes, remuneration and social security | 45 | €14,189 | €19,298 | +€5,110 | +36.0% |
| Taxes | 450/3 | €3,073 | €3,691 | +€618 | +20.1% |
| Remuneration and social security | 454/9 | €11,116 | €15,607 | +€4,491 | +40.4% |
| Other amounts payable | 47/48 | €6,448 | €7,006 | +€557 | +8.6% |
| Turnover | 70 | €289,951 | €287,625 | -€2,326 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,121 | €153,534 | +€4,412 | +3.0% |
| Remuneration, social security and pensions | 62 | €111,252 | €119,480 | +€8,227 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,612 | €9,674 | -€2,938 | -23.3% |
| Other operating charges | 640/8 | €2,809 | €2,190 | -€619 | -22.0% |
| Non-recurring operating charges | 66A | €1,500 | - | -€1,500 | |
| Gross operating margin | 9900 | €140,830 | €134,091 | -€6,739 | -4.8% |
| Operating profit (loss) | 9901 | €12,657 | €2,748 | -€9,909 | -78.3% |
| Financial charges | 65/66B | €3,367 | €2,993 | -€374 | -11.1% |
| Recurring financial charges | 65 | €3,367 | €2,993 | -€374 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €9,290 | -€245 | -€9,535 | |
| Income taxes | 67/77 | €222 | €46 | -€176 | -79.3% |
| Profit (loss) for the period | 9904 | €9,068 | -€291 | -€9,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,068 | -€291 | -€9,359 |
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 13 October 2026 via checked.be.