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
- Cash -€5,875
down €5,875 (-4.2%), from €139,317 to €133,442
mainly Tax, wage and social debts (-€5,483) and Receivables within one year (-€3,216)
- Receivables within one year +€3,216
new in 2025: €3,216
- Tax, wage and social debts -€5,483
down €5,483 (-19.0%), from €28,819 to €23,336
of which Taxes: -€6,684
- Reserves +€2,930
up €2,930 (+15.3%), from €19,208 to €22,137
- Gross operating margin -€21,699
down €21,699 (-12.2%), from €177,862 to €156,162
- Taxes -€4,959
down €4,959 (-75.9%), from €6,533 to €1,574
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 | €160,331 | €157,248 | -€3,084 | -1.9% |
| Fixed assets | 21/28 | €8,243 | €7,907 | -€335 | -4.1% |
| Tangible fixed assets | 22/27 | €7,993 | €7,657 | -€335 | -4.2% |
| Plant, machinery and equipment | 23 | €7,340 | €6,737 | -€603 | -8.2% |
| Furniture and vehicles | 24 | €652 | €920 | +€268 | +41.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €152,088 | €149,340 | -€2,748 | -1.8% |
| Stocks and contracts in progress | 3 | €8,997 | €8,084 | -€913 | -10.2% |
| Stocks | 30/36 | €8,997 | €8,084 | -€913 | -10.2% |
| Amounts receivable within one year | 40/41 | - | €3,216 | +€3,216 | |
| Trade receivables | 40 | - | €3,216 | +€3,216 | |
| Cash at bank and in hand | 54/58 | €139,317 | €133,442 | -€5,875 | -4.2% |
| Deferred charges and accrued income | 490/1 | €3,774 | €4,597 | +€823 | +21.8% |
| Total equity and liabilities | 10/49 | €160,331 | €157,248 | -€3,084 | -1.9% |
| Equity | 10/15 | €110,577 | €113,507 | +€2,930 | +2.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €19,208 | €22,137 | +€2,930 | +15.3% |
| Distributable reserves | 133 | €19,208 | €22,137 | +€2,930 | +15.3% |
| Profit (loss) carried forward | 14 | €61,370 | €61,370 | = | 0.0% |
| Amounts payable | 17/49 | €49,754 | €43,740 | -€6,013 | -12.1% |
| Amounts payable within one year | 42/48 | €49,754 | €43,740 | -€6,013 | -12.1% |
| Trade debts | 44 | €20,935 | €20,405 | -€530 | -2.5% |
| Suppliers | 440/4 | €20,935 | €20,405 | -€530 | -2.5% |
| Taxes, remuneration and social security | 45 | €28,819 | €23,336 | -€5,483 | -19.0% |
| Taxes | 450/3 | €8,947 | €2,264 | -€6,684 | -74.7% |
| Remuneration and social security | 454/9 | €19,872 | €21,072 | +€1,201 | +6.0% |
| Remuneration, social security and pensions | 62 | €142,529 | €144,095 | +€1,566 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,565 | €3,348 | +€783 | +30.5% |
| Other operating charges | 640/8 | €3,915 | €3,679 | -€236 | -6.0% |
| Non-recurring operating charges | 66A | €4,852 | - | -€4,852 | |
| Gross operating margin | 9900 | €177,862 | €156,162 | -€21,699 | -12.2% |
| Operating profit (loss) | 9901 | €24,001 | €5,039 | -€18,962 | -79.0% |
| Financial income | 75/76B | €117 | €518 | +€401 | +342% |
| Recurring financial income | 75 | €117 | €518 | +€401 | +342% |
| Financial charges | 65/66B | €861 | €1,054 | +€192 | +22.3% |
| Recurring financial charges | 65 | €861 | €1,054 | +€192 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €23,257 | €4,503 | -€18,754 | -80.6% |
| Income taxes | 67/77 | €6,533 | €1,574 | -€4,959 | -75.9% |
| Profit (loss) for the period | 9904 | €16,724 | €2,930 | -€13,795 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,724 | €2,930 | -€13,795 | -82.5% |
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.