PASTA COMEDIA: 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.
PASTA COMEDIA
Largest movements
- Receivables within one year +€34,760
up €34,760 (+1744.0%), from €1,993 to €36,753
of which Trade receivables: +€34,258
- Cash +€5,255
up €5,255 (+73.7%), from €7,127 to €12,381
mainly Trade debts (+€29,135) and Net result for the year (+€15,964)
- Tangible fixed assets -€1,988
down €1,988 (-13.2%), from €15,050 to €13,062
of which Plant, machinery and equipment: -€1,430
- Stocks and contracts +€1,534
up €1,534 (+105.6%), from €1,453 to €2,987
- Deferred charges and accrued income +€1,515
up €1,515 (+116.6%), from €1,299 to €2,814
- Trade debts +€29,135
up €29,135 (+29888.0%), from €97 to €29,232
- Profit (loss) carried forward +€15,629
up €15,629 (+930.6%), from €1,679 to €17,308
- Other debts -€10,643
down €10,643 (-37.7%), from €28,197 to €17,554
- Tax, wage and social debts +€5,541
up €5,541 (+2155.1%), from €257 to €5,799
of which Taxes: +€3,839
- Purchases and services +€44,584
up €44,584 (+54.2%), from €82,184 to €126,768
- Gross operating margin +€41,804
up €41,804 (+345.3%), from €12,106 to €53,910
- Staff costs +€25,637
up €25,637 (+1573.9%), from €1,629 to €27,266
- Taxes +€4,096
new in 2025: €4,096
- Other operating charges -€1,985
down €1,985 (-78.4%), from €2,533 to €548
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 | €40,231 | €79,893 | +€39,661 | +98.6% |
| Fixed assets | 21/28 | €28,360 | €24,957 | -€3,402 | -12.0% |
| Intangible fixed assets | 21 | €12,762 | €11,347 | -€1,415 | -11.1% |
| Tangible fixed assets | 22/27 | €15,050 | €13,062 | -€1,988 | -13.2% |
| Plant, machinery and equipment | 23 | €5,792 | €4,362 | -€1,430 | -24.7% |
| Furniture and vehicles | 24 | €9,257 | €8,700 | -€557 | -6.0% |
| Financial fixed assets | 28 | €548 | €548 | = | 0.0% |
| Current assets | 29/58 | €11,871 | €54,935 | +€43,064 | +362.8% |
| Stocks and contracts in progress | 3 | €1,453 | €2,987 | +€1,534 | +105.6% |
| Stocks | 30/36 | €1,453 | €2,987 | +€1,534 | +105.6% |
| Amounts receivable within one year | 40/41 | €1,993 | €36,753 | +€34,760 | +1744.0% |
| Trade receivables | 40 | €1,687 | €35,945 | +€34,258 | +2030.8% |
| Other amounts receivable | 41 | €306 | €808 | +€502 | +164.0% |
| Cash at bank and in hand | 54/58 | €7,127 | €12,381 | +€5,255 | +73.7% |
| Deferred charges and accrued income | 490/1 | €1,299 | €2,814 | +€1,515 | +116.6% |
| Total equity and liabilities | 10/49 | €40,231 | €79,893 | +€39,661 | +98.6% |
| Equity | 10/15 | €11,679 | €27,308 | +€15,629 | +133.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,679 | €17,308 | +€15,629 | +930.6% |
| Amounts payable | 17/49 | €28,552 | €52,585 | +€24,033 | +84.2% |
| Amounts payable within one year | 42/48 | €28,552 | €52,585 | +€24,033 | +84.2% |
| Trade debts | 44 | €97 | €29,232 | +€29,135 | +29888.0% |
| Suppliers | 440/4 | €97 | €29,232 | +€29,135 | +29888.0% |
| Taxes, remuneration and social security | 45 | €257 | €5,799 | +€5,541 | +2155.1% |
| Taxes | 450/3 | €257 | €4,096 | +€3,839 | +1493.0% |
| Remuneration and social security | 454/9 | - | €1,702 | +€1,702 | |
| Other amounts payable | 47/48 | €28,197 | €17,554 | -€10,643 | -37.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,184 | €126,768 | +€44,584 | +54.2% |
| Remuneration, social security and pensions | 62 | €1,629 | €27,266 | +€25,637 | +1573.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,242 | €5,702 | +€460 | +8.8% |
| Other operating charges | 640/8 | €2,533 | €548 | -€1,985 | -78.4% |
| Gross operating margin | 9900 | €12,106 | €53,910 | +€41,804 | +345.3% |
| Operating profit (loss) | 9901 | €2,702 | €20,393 | +€17,691 | +654.8% |
| Financial income | 75/76B | €18 | €320 | +€302 | +1667.4% |
| Recurring financial income | 75 | €18 | €320 | +€302 | +1667.4% |
| Financial charges | 65/66B | €1,041 | €652 | -€388 | -37.3% |
| Recurring financial charges | 65 | €1,041 | €652 | -€388 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €1,679 | €20,060 | +€18,381 | +1094.6% |
| Income taxes | 67/77 | - | €4,096 | +€4,096 | |
| Profit (loss) for the period | 9904 | €1,679 | €15,964 | +€14,285 | +850.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €15,964 | +€14,285 | +850.6% |
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 8 October 2026 via checked.be.