Pasta - Gusto: 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.
Pasta - Gusto
Largest movements
- Receivables within one year +€70,199
up €70,199 (+15541.7%), from €452 to €70,650
of which Other amounts receivable: +€70,650
- Stocks and contracts +€10,868
new in 2025: €10,868
- Cash +€1,875
up €1,875 (+50.7%), from €3,701 to €5,575
mainly Short-term financial debts (+€118,059) and Net result for the year (+€5,962)
- Short-term financial debts +€118,059
new in 2025: €118,059
- Trade debts -€15,008
down €15,008 (-35.1%), from €42,776 to €27,768
- Tax, wage and social debts -€14,082
down €14,082 (-84.5%), from €16,674 to €2,592
- Other debts -€12,541
down €12,541 (-52.9%), from €23,691 to €11,150
- Profit (loss) carried forward +€5,962
up €5,962 (+7.8%), from -€76,224 to -€70,262
- Taxes -€16,777
down €16,777 (-98.9%), from €16,969 to €192
- Financial charges -€14,297
down €14,297 (-43.9%), from €32,542 to €18,246
- Gross operating margin -€3,849
down €3,849 (-11.4%), from €33,826 to €29,977
- Other operating charges +€1,826
up €1,826 (+56.6%), from €3,224 to €5,049
- Depreciation -€402
down €402 (-42.1%), from €954 to €552
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 | €14,977 | €97,366 | +€82,389 | +550.1% |
| Fixed assets | 21/28 | €10,825 | €10,273 | -€552 | -5.1% |
| Tangible fixed assets | 22/27 | €3,082 | €2,530 | -€552 | -17.9% |
| Plant, machinery and equipment | 23 | €3,082 | €2,530 | -€552 | -17.9% |
| Financial fixed assets | 28 | €7,742 | €7,742 | = | 0.0% |
| Current assets | 29/58 | €4,152 | €87,093 | +€82,941 | +1997.5% |
| Stocks and contracts in progress | 3 | - | €10,868 | +€10,868 | |
| Stocks | 30/36 | - | €10,868 | +€10,868 | |
| Amounts receivable within one year | 40/41 | €452 | €70,650 | +€70,199 | +15541.7% |
| Trade receivables | 40 | €452 | - | -€452 | |
| Other amounts receivable | 41 | - | €70,650 | +€70,650 | |
| Cash at bank and in hand | 54/58 | €3,701 | €5,575 | +€1,875 | +50.7% |
| Total equity and liabilities | 10/49 | €14,977 | €97,366 | +€82,389 | +550.1% |
| Equity | 10/15 | -€68,164 | -€62,202 | +€5,962 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,224 | -€70,262 | +€5,962 | +7.8% |
| Amounts payable | 17/49 | €83,141 | €159,569 | +€76,427 | +91.9% |
| Amounts payable within one year | 42/48 | €83,141 | €159,569 | +€76,427 | +91.9% |
| Financial debts | 43 | - | €118,059 | +€118,059 | |
| Other loans | 439 | - | €118,059 | +€118,059 | |
| Trade debts | 44 | €42,776 | €27,768 | -€15,008 | -35.1% |
| Suppliers | 440/4 | €42,776 | €27,768 | -€15,008 | -35.1% |
| Taxes, remuneration and social security | 45 | €16,674 | €2,592 | -€14,082 | -84.5% |
| Taxes | 450/3 | €16,674 | €2,592 | -€14,082 | -84.5% |
| Other amounts payable | 47/48 | €23,691 | €11,150 | -€12,541 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €552 | -€402 | -42.1% |
| Other operating charges | 640/8 | €3,224 | €5,049 | +€1,826 | +56.6% |
| Gross operating margin | 9900 | €33,826 | €29,977 | -€3,849 | -11.4% |
| Operating profit (loss) | 9901 | €29,649 | €24,376 | -€5,273 | -17.8% |
| Financial income | 75/76B | €5 | €24 | +€19 | +366.5% |
| Recurring financial income | 75 | €5 | €24 | +€19 | +366.5% |
| Financial charges | 65/66B | €32,542 | €18,246 | -€14,297 | -43.9% |
| Recurring financial charges | 65 | €32,542 | €18,246 | -€14,297 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,889 | €6,154 | +€9,043 | |
| Income taxes | 67/77 | €16,969 | €192 | -€16,777 | -98.9% |
| Profit (loss) for the period | 9904 | -€19,858 | €5,962 | +€25,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,858 | €5,962 | +€25,820 |
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 12 October 2026 via checked.be.