NJ 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.
NJ PASTA
Largest movements
- Tangible fixed assets +€52,614
up €52,614 (+51.0%), from €103,151 to €155,765
of which Plant, machinery and equipment: +€35,295
- Cash +€41,509
up €41,509 (+652.3%), from €6,364 to €47,873
mainly Other debts (+€44,603) and Net result for the year (+€41,008)
- Receivables within one year -€20,238
down €20,238 (-71.8%), from €28,183 to €7,945
of which Trade receivables: -€18,072
- Other debts +€44,603
up €44,603 (+61.9%), from €72,040 to €116,643
- Reserves +€41,008
up €41,008 (+112.8%), from €36,354 to €77,362
- Trade debts -€14,554
down €14,554 (-75.5%), from €19,272 to €4,717
- Gross operating margin +€20,783
up €20,783 (+32.9%), from €63,111 to €83,894
- Depreciation +€14,515
up €14,515 (+73.6%), from €19,723 to €34,238
- Taxes +€1,318
up €1,318 (+18.7%), from €7,032 to €8,349
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 | €137,698 | €211,822 | +€74,124 | +53.8% |
| Fixed assets | 21/28 | €103,151 | €155,765 | +€52,614 | +51.0% |
| Tangible fixed assets | 22/27 | €103,151 | €155,765 | +€52,614 | +51.0% |
| Plant, machinery and equipment | 23 | €102,776 | €138,071 | +€35,295 | +34.3% |
| Furniture and vehicles | 24 | €375 | €17,694 | +€17,319 | +4615.9% |
| Current assets | 29/58 | €34,547 | €56,057 | +€21,510 | +62.3% |
| Amounts receivable within one year | 40/41 | €28,183 | €7,945 | -€20,238 | -71.8% |
| Trade receivables | 40 | €22,087 | €4,015 | -€18,072 | -81.8% |
| Other amounts receivable | 41 | €6,096 | €3,930 | -€2,166 | -35.5% |
| Cash at bank and in hand | 54/58 | €6,364 | €47,873 | +€41,509 | +652.3% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €137,698 | €211,822 | +€74,124 | +53.8% |
| Equity | 10/15 | €39,354 | €80,362 | +€41,008 | +104.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,354 | €77,362 | +€41,008 | +112.8% |
| Distributable reserves | 133 | €36,354 | €77,362 | +€41,008 | +112.8% |
| Amounts payable | 17/49 | €98,344 | €131,460 | +€33,116 | +33.7% |
| Amounts payable within one year | 42/48 | €98,344 | €129,710 | +€31,366 | +31.9% |
| Trade debts | 44 | €19,272 | €4,717 | -€14,554 | -75.5% |
| Suppliers | 440/4 | €19,272 | €4,717 | -€14,554 | -75.5% |
| Taxes, remuneration and social security | 45 | €7,032 | €8,349 | +€1,318 | +18.7% |
| Taxes | 450/3 | €7,032 | €8,349 | +€1,318 | +18.7% |
| Other amounts payable | 47/48 | €72,040 | €116,643 | +€44,603 | +61.9% |
| Accrued charges and deferred income | 492/3 | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,723 | €34,238 | +€14,515 | +73.6% |
| Other operating charges | 640/8 | €59 | €190 | +€131 | +222.3% |
| Gross operating margin | 9900 | €63,111 | €83,894 | +€20,783 | +32.9% |
| Operating profit (loss) | 9901 | €43,329 | €49,466 | +€6,137 | +14.2% |
| Financial income | 75/76B | €80 | €6 | -€74 | -91.9% |
| Recurring financial income | 75 | €80 | €6 | -€74 | -91.9% |
| Financial charges | 65/66B | €23 | €115 | +€92 | +394.0% |
| Recurring financial charges | 65 | €23 | €106 | +€83 | +356.9% |
| Non-recurring financial charges | 66B | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | €43,386 | €49,357 | +€5,971 | +13.8% |
| Income taxes | 67/77 | €7,032 | €8,349 | +€1,318 | +18.7% |
| Profit (loss) for the period | 9904 | €36,354 | €41,008 | +€4,654 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,354 | €41,008 | +€4,654 | +12.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.