PASTA COTTA: what changed
What changed
PASTA COTTA
NACE 10.850, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€65,240
2024 · €32,708+€32,532
Equity
€244,833
2024 · €314,709-€69,876
Cash
€26,855
2024 · €11,308+€15,547
Balance sheet total
€1.0m
2024 · €1.1m-€109,969
Largest movements
Assets
- Receivables within one year -€139,625
down €139,625 (-27.5%), from €507,918 to €368,293
of which Other amounts receivable: -€129,045
- Tangible fixed assets +€17,506
up €17,506 (+2.9%), from €594,585 to €612,090
of which Land and buildings: +€37,909
- Cash +€15,547
up €15,547 (+137%), from €11,308 to €26,855
mainly Receivables within one year (+€139,625) and Depreciation (+€84,397)
Equity and liabilities
- Debts after one year -€86,797
down €86,797 (-17.2%), from €505,530 to €418,733
- Profit (loss) carried forward -€65,760
down €65,760 (-30.1%), from €218,524 to €152,765
- Current portion of long-term debt +€58,658
up €58,658 (+115%), from €51,055 to €109,713
- Trade debts -€30,939
down €30,939 (-45.3%), from €68,259 to €37,320
Income statement
- Gross operating margin +€49,961
up €49,961 (+15.1%), from €331,422 to €381,383
- Staff costs -€39,759
down €39,759 (-18.0%), from €220,471 to €180,713
- Depreciation +€31,471
up €31,471 (+59.5%), from €52,926 to €84,397
- Taxes +€19,864
up €19,864 (+760%), from €2,614 to €22,477
- Financial charges +€8,668
up €8,668 (+58.9%), from €14,709 to €23,377
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€32,708
Gross operating margin
+€49,961
Staff costs
+€39,759
Depreciation
-€31,471
Other operating charges
+€5,982
Other operating items
-€2,962
Financial income
-€204
Financial charges
-€8,668
Taxes
-€19,864
Result 2025
€65,240
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€277,310
Investment
-€98,558
Financing
-€163,205
Cash 2024
€11,308
From operations (derived)
+€277,310
Net result for the year
+€65,240
Depreciation
+€84,397
Stocks and contracts
-€6,888
Receivables within one year
+€139,625
Deferred charges and accrued income
+€6,940
Trade debts
-€30,939
Tax, wage and social debts
+€11,044
Other debts
+€5,807
Accrued charges and deferred income
+€2,084
Investment (derived)
-€98,558
Investment in fixed assets (net)
-€98,558
Financing
-€163,205
Debts after one year
-€86,797
Current portion of long-term debt
+€58,658
Short-term financial debts
+€51
Contributions, distributions and other
-€135,117
Cash 2025
€26,855
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,143,313 | €1,033,345 | -€109,969 | -9.6% |
| Fixed assets | 21/28 | €600,706 | €614,867 | +€14,161 | +2.4% |
| Intangible fixed assets | 21 | €6,121 | €2,777 | -€3,345 | -54.6% |
| Tangible fixed assets | 22/27 | €594,585 | €612,090 | +€17,506 | +2.9% |
| Land and buildings | 22 | €302,599 | €340,508 | +€37,909 | +12.5% |
| Plant, machinery and equipment | 23 | €291,986 | €271,582 | -€20,404 | -7.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €542,607 | €418,478 | -€124,130 | -22.9% |
| Stocks and contracts in progress | 3 | €15,612 | €22,500 | +€6,888 | +44.1% |
| Stocks | 30/36 | €15,612 | €22,500 | +€6,888 | +44.1% |
| Amounts receivable within one year | 40/41 | €507,918 | €368,293 | -€139,625 | -27.5% |
| Trade receivables | 40 | €99,926 | €89,346 | -€10,580 | -10.6% |
| Other amounts receivable | 41 | €407,992 | €278,947 | -€129,045 | -31.6% |
| Cash at bank and in hand | 54/58 | €11,308 | €26,855 | +€15,547 | +137% |
| Deferred charges and accrued income | 490/1 | €7,770 | €829 | -€6,940 | -89.3% |
| Total equity and liabilities | 10/49 | €1,143,313 | €1,033,345 | -€109,969 | -9.6% |
| Equity | 10/15 | €314,709 | €244,833 | -€69,876 | -22.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,776 | €48,776 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,806 | €41,806 | = | 0.0% |
| Distributable reserves | 133 | €6,971 | €6,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,524 | €152,765 | -€65,760 | -30.1% |
| Investment grants | 15 | €28,816 | €24,700 | -€4,117 | -14.3% |
| Amounts payable | 17/49 | €828,604 | €788,512 | -€40,092 | -4.8% |
| Amounts payable after more than one year | 17 | €505,530 | €418,733 | -€86,797 | -17.2% |
| Financial debts | 170/4 | €505,530 | €418,733 | -€86,797 | -17.2% |
| Amounts payable within one year | 42/48 | €323,074 | €367,695 | +€44,621 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €51,055 | €109,713 | +€58,658 | +115% |
| Financial debts | 43 | €150,000 | €150,051 | +€51 | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,051 | +€51 | 0.0% |
| Trade debts | 44 | €68,259 | €37,320 | -€30,939 | -45.3% |
| Suppliers | 440/4 | €68,259 | €37,320 | -€30,939 | -45.3% |
| Taxes, remuneration and social security | 45 | €24,152 | €35,196 | +€11,044 | +45.7% |
| Taxes | 450/3 | €1,997 | €24,936 | +€22,939 | +1,149% |
| Remuneration and social security | 454/9 | €22,155 | €10,260 | -€11,895 | -53.7% |
| Other amounts payable | 47/48 | €29,608 | €35,415 | +€5,807 | +19.6% |
| Accrued charges and deferred income | 492/3 | €0 | €2,084 | +€2,084 | |
| Non-recurring operating income | 76A | €0 | €18,906 | +€18,906 | |
| Remuneration, social security and pensions | 62 | €220,471 | €180,713 | -€39,759 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,926 | €84,397 | +€31,471 | +59.5% |
| Other operating charges | 640/8 | €10,234 | €4,253 | -€5,982 | -58.4% |
| Non-recurring operating charges | 66A | €2,229 | €5,191 | +€2,962 | +133% |
| Gross operating margin | 9900 | €331,422 | €381,383 | +€49,961 | +15.1% |
| Operating profit (loss) | 9901 | €45,562 | €106,830 | +€61,268 | +134% |
| Financial income | 75/76B | €4,469 | €4,265 | -€204 | -4.6% |
| Recurring financial income | 75 | €4,469 | €4,265 | -€204 | -4.6% |
| Financial charges | 65/66B | €14,709 | €23,377 | +€8,668 | +58.9% |
| Recurring financial charges | 65 | €14,709 | €23,377 | +€8,668 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €35,322 | €87,718 | +€52,396 | +148% |
| Income taxes | 67/77 | €2,614 | €22,477 | +€19,864 | +760% |
| Profit (loss) for the period | 9904 | €32,708 | €65,240 | +€32,532 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,708 | €65,240 | +€32,532 | +99.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.