PASTA PLUS: 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 PLUS
Largest movements
- Cash -€58,697
down €58,697 (-65.7%), from €89,392 to €30,696
mainly Other debts (-€46,450) and Trade debts (-€19,639)
- Receivables within one year -€17,634
down €17,634 (-12.1%), from €146,230 to €128,596
of which Trade receivables: -€32,638
- Tangible fixed assets -€9,012
down €9,012 (-1.9%), from €480,206 to €471,194
of which Land and buildings: -€14,385
- Other debts -€46,450
down €46,450 (-16.0%), from €291,110 to €244,660
- Trade debts -€19,639
down €19,639 (-91.4%), from €21,478 to €1,839
- Profit (loss) carried forward -€16,223
down €16,223 (-5.7%), from €284,260 to €268,037
- Other operating charges +€44,419
up €44,419 (+992.7%), from €4,474 to €48,893
- Taxes -€11,338
down €11,338 (-98.2%), from €11,551 to €213
- Financial income -€8,414
down €8,414 (-81.4%), from €10,331 to €1,917
- Gross operating margin -€799
down €799 (-1.6%), from €50,295 to €49,496
- Depreciation +€529
up €529 (+2.6%), from €20,377 to €20,906
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 | €718,925 | €630,690 | -€88,234 | -12.3% |
| Fixed assets | 21/28 | €480,206 | €471,194 | -€9,012 | -1.9% |
| Tangible fixed assets | 22/27 | €480,206 | €471,194 | -€9,012 | -1.9% |
| Land and buildings | 22 | €463,297 | €448,912 | -€14,385 | -3.1% |
| Plant, machinery and equipment | 23 | €200 | - | -€200 | |
| Furniture and vehicles | 24 | €16,708 | €22,282 | +€5,574 | +33.4% |
| Current assets | 29/58 | €238,719 | €159,496 | -€79,223 | -33.2% |
| Amounts receivable within one year | 40/41 | €146,230 | €128,596 | -€17,634 | -12.1% |
| Trade receivables | 40 | €104,426 | €71,788 | -€32,638 | -31.3% |
| Other amounts receivable | 41 | €41,804 | €56,808 | +€15,004 | +35.9% |
| Cash at bank and in hand | 54/58 | €89,392 | €30,696 | -€58,697 | -65.7% |
| Deferred charges and accrued income | 490/1 | €3,097 | €205 | -€2,892 | -93.4% |
| Total equity and liabilities | 10/49 | €718,925 | €630,690 | -€88,234 | -12.3% |
| Equity | 10/15 | €348,094 | €329,838 | -€18,256 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,234 | €43,201 | -€2,033 | -4.5% |
| Tax-exempt reserves | 132 | €43,374 | €41,341 | -€2,033 | -4.7% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,260 | €268,037 | -€16,223 | -5.7% |
| Provisions and deferred taxes | 16 | €18,227 | €16,838 | -€1,389 | -7.6% |
| Deferred taxes | 168 | €18,227 | €16,838 | -€1,389 | -7.6% |
| Amounts payable | 17/49 | €352,603 | €284,014 | -€68,589 | -19.5% |
| Amounts payable within one year | 42/48 | €352,603 | €284,014 | -€68,589 | -19.5% |
| Financial debts | 43 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Credit institutions | 430/8 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Trade debts | 44 | €21,478 | €1,839 | -€19,639 | -91.4% |
| Suppliers | 440/4 | €21,478 | €1,839 | -€19,639 | -91.4% |
| Advances received on contracts in progress | 46 | €35,015 | €35,015 | = | 0.0% |
| Other amounts payable | 47/48 | €291,110 | €244,660 | -€46,450 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,377 | €20,906 | +€529 | +2.6% |
| Other operating charges | 640/8 | €4,474 | €48,893 | +€44,419 | +992.7% |
| Gross operating margin | 9900 | €50,295 | €49,496 | -€799 | -1.6% |
| Operating profit (loss) | 9901 | €25,443 | -€20,303 | -€45,746 | |
| Financial income | 75/76B | €10,331 | €1,917 | -€8,414 | -81.4% |
| Recurring financial income | 75 | €10,331 | €1,917 | -€8,414 | -81.4% |
| Financial charges | 65/66B | €1,098 | €1,047 | -€51 | -4.6% |
| Recurring financial charges | 65 | €1,098 | €1,047 | -€51 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €34,677 | -€19,432 | -€54,110 | |
| Transfer from deferred taxes | 780 | €1,389 | €1,389 | = | 0.0% |
| Income taxes | 67/77 | €11,551 | €213 | -€11,338 | -98.2% |
| Profit (loss) for the period | 9904 | €24,515 | -€18,256 | -€42,772 | |
| Transfer from tax-exempt reserves | 789 | €2,033 | €2,033 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,548 | -€16,223 | -€42,772 |
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 9 October 2026 via checked.be.