PASTA DELLA NONNA: what changed
PASTA DELLA NONNA
Largest movements
- Receivables within one year +€21,023
up €21,023 (+127%), from €16,519 to €37,542
of which Trade receivables: +€13,457
- Tangible fixed assets +€16,733
up €16,733 (+289%), from €5,782 to €22,515
of which Furniture and vehicles: +€14,649
- Cash +€9,722
up €9,722 (+39.9%), from €24,355 to €34,077
mainly Net result for the year (+€43,671) and Depreciation (+€5,728)
- Financial fixed assets +€1,100
new in 2025: €1,100
- Profit (loss) carried forward +€43,671
up €43,671 (+348%), from €12,535 to €56,205
- Tax, wage and social debts +€5,714
up €5,714 (+130%), from €4,390 to €10,105
of which Taxes: +€3,619
- Other debts +€5,499
new in 2025: €5,499
- Trade debts -€3,653
down €3,653 (-22.4%), from €16,345 to €12,691
- Debts after one year -€2,217
down €2,217 (-25.0%), from €8,866 to €6,650
- Gross operating margin +€64,294
up €64,294 (+334%), from €19,227 to €83,521
- Staff costs +€15,393
new in 2025: €15,393
- Taxes +€10,322
up €10,322 (+235%), from €4,390 to €14,712
- Depreciation +€4,276
up €4,276 (+294%), from €1,452 to €5,728
- Financial charges +€2,162
up €2,162 (+271%), from €798 to €2,960
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,352 | €98,366 | +€49,014 | +99.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,396 | €24,817 | +€17,421 | +236% |
| Intangible fixed assets | 21 | €1,614 | €1,202 | -€413 | -25.6% |
| Tangible fixed assets | 22/27 | €5,782 | €22,515 | +€16,733 | +289% |
| Plant, machinery and equipment | 23 | €494 | €2,578 | +€2,084 | +422% |
| Furniture and vehicles | 24 | €5,288 | €19,937 | +€14,649 | +277% |
| Financial fixed assets | 28 | - | €1,100 | +€1,100 | |
| Current assets | 29/58 | €41,956 | €73,550 | +€31,593 | +75.3% |
| Amounts receivable within one year | 40/41 | €16,519 | €37,542 | +€21,023 | +127% |
| Trade receivables | 40 | €5,029 | €18,486 | +€13,457 | +268% |
| Other amounts receivable | 41 | €11,490 | €19,056 | +€7,567 | +65.9% |
| Cash at bank and in hand | 54/58 | €24,355 | €34,077 | +€9,722 | +39.9% |
| Deferred charges and accrued income | 490/1 | €1,083 | €1,931 | +€848 | +78.4% |
| Total equity and liabilities | 10/49 | €49,352 | €98,366 | +€49,014 | +99.3% |
| Equity | 10/15 | €17,535 | €61,205 | +€43,671 | +249% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,535 | €56,205 | +€43,671 | +348% |
| Amounts payable | 17/49 | €31,818 | €37,161 | +€5,343 | +16.8% |
| Amounts payable after more than one year | 17 | €8,866 | €6,650 | -€2,217 | -25.0% |
| Financial debts | 170/4 | €8,866 | €6,650 | -€2,217 | -25.0% |
| Amounts payable within one year | 42/48 | €22,952 | €30,512 | +€7,560 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €2,217 | €2,217 | = | 0.0% |
| Trade debts | 44 | €16,345 | €12,691 | -€3,653 | -22.4% |
| Suppliers | 440/4 | €16,345 | €12,691 | -€3,653 | -22.4% |
| Taxes, remuneration and social security | 45 | €4,390 | €10,105 | +€5,714 | +130% |
| Taxes | 450/3 | €4,390 | €8,009 | +€3,619 | +82.4% |
| Remuneration and social security | 454/9 | - | €2,095 | +€2,095 | |
| Other amounts payable | 47/48 | - | €5,499 | +€5,499 | |
| Remuneration, social security and pensions | 62 | - | €15,393 | +€15,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,452 | €5,728 | +€4,276 | +294% |
| Other operating charges | 640/8 | €64 | €997 | +€933 | +1,468% |
| Non-recurring operating charges | 66A | - | €61 | +€61 | |
| Gross operating margin | 9900 | €19,227 | €83,521 | +€64,294 | +334% |
| Operating profit (loss) | 9901 | €17,711 | €61,342 | +€43,631 | +246% |
| Financial income | 75/76B | €11 | €0 | -€11 | -97.1% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -97.1% |
| Financial charges | 65/66B | €798 | €2,960 | +€2,162 | +271% |
| Recurring financial charges | 65 | €798 | €2,960 | +€2,162 | +271% |
| Profit (loss) for the period before taxes | 9903 | €16,925 | €58,382 | +€41,457 | +245% |
| Income taxes | 67/77 | €4,390 | €14,712 | +€10,322 | +235% |
| Profit (loss) for the period | 9904 | €12,535 | €43,671 | +€31,136 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €12,535 | €43,671 | +€31,136 | +248% |
Next steps
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 2 November 2026 via checked.be.