MK 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.
MK PASTA
Largest movements
- Cash +€16,090
up €16,090 (+85.7%), from €18,771 to €34,861
mainly Net result for the year (+€18,978) and Depreciation (+€6,597)
- Receivables within one year +€1,720
new in 2025: €1,720
- Tangible fixed assets -€986
down €986 (-7.3%), from €13,414 to €12,429
of which Furniture and vehicles: -€2,164
- Reserves +€14,000
new in 2025: €14,000
- Profit (loss) carried forward +€4,978
up €4,978, from -€3,890 to €1,088
- Other debts -€2,047
down €2,047 (-10.5%), from €19,416 to €17,369
- Trade debts -€1,241
down €1,241 (-31.1%), from €3,990 to €2,749
- Tax, wage and social debts +€691
up €691 (+5.6%), from €12,246 to €12,937
of which Remuneration and social security: +€2,305
- Gross operating margin +€44,843
up €44,843 (+103%), from €43,620 to €88,463
- Staff costs +€15,206
up €15,206 (+42.1%), from €36,075 to €51,281
- Other operating charges +€3,112
up €3,112 (+110%), from €2,830 to €5,942
- Taxes +€3,090
new in 2025: €3,090
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 | €38,012 | €54,392 | +€16,381 | +43.1% |
| Fixed assets | 21/28 | €13,414 | €12,429 | -€986 | -7.3% |
| Tangible fixed assets | 22/27 | €13,414 | €12,429 | -€986 | -7.3% |
| Plant, machinery and equipment | 23 | €7,644 | €6,674 | -€970 | -12.7% |
| Furniture and vehicles | 24 | €4,837 | €2,673 | -€2,164 | -44.7% |
| Other tangible fixed assets | 26 | €933 | €3,082 | +€2,148 | +230% |
| Current assets | 29/58 | €24,597 | €41,963 | +€17,366 | +70.6% |
| Stocks and contracts in progress | 3 | €5,465 | €5,175 | -€290 | -5.3% |
| Stocks | 30/36 | €5,465 | €5,175 | -€290 | -5.3% |
| Amounts receivable within one year | 40/41 | - | €1,720 | +€1,720 | |
| Trade receivables | 40 | - | €1,720 | +€1,720 | |
| Cash at bank and in hand | 54/58 | €18,771 | €34,861 | +€16,090 | +85.7% |
| Deferred charges and accrued income | 490/1 | €362 | €208 | -€153 | -42.4% |
| Total equity and liabilities | 10/49 | €38,012 | €54,392 | +€16,381 | +43.1% |
| Equity | 10/15 | €2,360 | €21,338 | +€18,978 | +804% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | - | €14,000 | +€14,000 | |
| Distributable reserves | 133 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | -€3,890 | €1,088 | +€4,978 | |
| Amounts payable | 17/49 | €35,652 | €33,055 | -€2,597 | -7.3% |
| Amounts payable within one year | 42/48 | €35,652 | €33,055 | -€2,597 | -7.3% |
| Trade debts | 44 | €3,990 | €2,749 | -€1,241 | -31.1% |
| Suppliers | 440/4 | €3,990 | €2,749 | -€1,241 | -31.1% |
| Taxes, remuneration and social security | 45 | €12,246 | €12,937 | +€691 | +5.6% |
| Taxes | 450/3 | €6,907 | €5,294 | -€1,614 | -23.4% |
| Remuneration and social security | 454/9 | €5,339 | €7,644 | +€2,305 | +43.2% |
| Other amounts payable | 47/48 | €19,416 | €17,369 | -€2,047 | -10.5% |
| Remuneration, social security and pensions | 62 | €36,075 | €51,281 | +€15,206 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,090 | €6,597 | +€507 | +8.3% |
| Other operating charges | 640/8 | €2,830 | €5,942 | +€3,112 | +110% |
| Gross operating margin | 9900 | €43,620 | €88,463 | +€44,843 | +103% |
| Operating profit (loss) | 9901 | -€1,375 | €24,643 | +€26,018 | |
| Financial income | 75/76B | €9 | €68 | +€59 | +695% |
| Recurring financial income | 75 | €9 | €68 | +€59 | +695% |
| Financial charges | 65/66B | €1,760 | €2,643 | +€883 | +50.2% |
| Recurring financial charges | 65 | €1,760 | €2,643 | +€883 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,127 | €22,068 | +€25,194 | |
| Income taxes | 67/77 | - | €3,090 | +€3,090 | |
| Profit (loss) for the period | 9904 | -€3,127 | €18,978 | +€22,104 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,127 | €18,978 | +€22,104 |
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 16 October 2026 via checked.be.