PASTA RIVE GAUCHE: 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 RIVE GAUCHE
Largest movements
- Tangible fixed assets -€23,596
down €23,596 (-14.9%), from €158,486 to €134,890
of which Plant, machinery and equipment: -€18,249
- Receivables within one year +€11,383
up €11,383 (+47.5%), from €23,940 to €35,323
of which Trade receivables: +€14,404
- Receivables after one year -€5,891
no longer reported in 2025 (was €5,891)
- Cash +€4,649
up €4,649 (+87.8%), from €5,294 to €9,943
mainly Depreciation (+€36,846) and Other debts (+€24,850)
- Deferred charges and accrued income +€2,680
new in 2025: €2,680
- Other debts +€24,850
new in 2025: €24,850
- Profit (loss) carried forward -€20,271
down €20,271 (-26.8%), from €75,743 to €55,472
- Contributions +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Debts after one year -€19,737
down €19,737 (-74.7%), from €26,418 to €6,681
- Tax, wage and social debts -€15,050
down €15,050 (-39.0%), from €38,609 to €23,559
of which Remuneration and social security: -€20,884
- Gross operating margin -€27,388
down €27,388 (-15.7%), from €174,250 to €146,862
- Staff costs -€12,353
down €12,353 (-11.0%), from €111,897 to €99,544
- Other operating charges +€11,812
up €11,812 (+2,824%), from €418 to €12,230
- Taxes +€7,720
up €7,720 (+127%), from €6,076 to €13,796
- Financial charges +€3,023
up €3,023 (+179%), from €1,694 to €4,717
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.
Derived cash bridge
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 | €198,800 | €190,337 | -€8,463 | -4.3% |
| Fixed assets | 21/28 | €158,486 | €134,890 | -€23,596 | -14.9% |
| Tangible fixed assets | 22/27 | €158,486 | €134,890 | -€23,596 | -14.9% |
| Plant, machinery and equipment | 23 | €146,460 | €128,211 | -€18,249 | -12.5% |
| Furniture and vehicles | 24 | €12,026 | €6,679 | -€5,347 | -44.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €40,314 | €55,447 | +€15,133 | +37.5% |
| Amounts receivable after more than one year | 29 | €5,891 | - | -€5,891 | |
| Other amounts receivable | 291 | €5,891 | - | -€5,891 | |
| Stocks and contracts in progress | 3 | €5,189 | €7,500 | +€2,311 | +44.5% |
| Stocks | 30/36 | €5,189 | €7,500 | +€2,311 | +44.5% |
| Amounts receivable within one year | 40/41 | €23,940 | €35,323 | +€11,383 | +47.5% |
| Trade receivables | 40 | - | €14,404 | +€14,404 | |
| Other amounts receivable | 41 | €23,940 | €20,920 | -€3,021 | -12.6% |
| Cash at bank and in hand | 54/58 | €5,294 | €9,943 | +€4,649 | +87.8% |
| Deferred charges and accrued income | 490/1 | - | €2,680 | +€2,680 | |
| Total equity and liabilities | 10/49 | €198,800 | €190,337 | -€8,463 | -4.3% |
| Equity | 10/15 | €95,743 | €95,472 | -€271 | -0.3% |
| Contributions | 10/11 | €20,000 | €40,000 | +€20,000 | +100% |
| Profit (loss) carried forward | 14 | €75,743 | €55,472 | -€20,271 | -26.8% |
| Amounts payable | 17/49 | €103,057 | €94,865 | -€8,192 | -7.9% |
| Amounts payable after more than one year | 17 | €26,418 | €6,681 | -€19,737 | -74.7% |
| Financial debts | 170/4 | €26,418 | €6,681 | -€19,737 | -74.7% |
| Amounts payable within one year | 42/48 | €67,548 | €88,184 | +€20,636 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €20,964 | €21,415 | +€451 | +2.2% |
| Financial debts | 43 | €1,982 | - | -€1,982 | |
| Credit institutions | 430/8 | €1,982 | - | -€1,982 | |
| Trade debts | 44 | €5,993 | €18,360 | +€12,367 | +206% |
| Suppliers | 440/4 | €5,993 | €18,360 | +€12,367 | +206% |
| Taxes, remuneration and social security | 45 | €38,609 | €23,559 | -€15,050 | -39.0% |
| Taxes | 450/3 | €10,879 | €16,713 | +€5,834 | +53.6% |
| Remuneration and social security | 454/9 | €27,730 | €6,846 | -€20,884 | -75.3% |
| Other amounts payable | 47/48 | - | €24,850 | +€24,850 | |
| Accrued charges and deferred income | 492/3 | €9,091 | - | -€9,091 | |
| Remuneration, social security and pensions | 62 | €111,897 | €99,544 | -€12,353 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,725 | €36,846 | +€2,121 | +6.1% |
| Other operating charges | 640/8 | €418 | €12,230 | +€11,812 | +2,824% |
| Gross operating margin | 9900 | €174,250 | €146,862 | -€27,388 | -15.7% |
| Operating profit (loss) | 9901 | €27,209 | -€1,758 | -€28,967 | |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €1,694 | €4,717 | +€3,023 | +179% |
| Recurring financial charges | 65 | €1,694 | €4,717 | +€3,023 | +179% |
| Profit (loss) for the period before taxes | 9903 | €25,567 | -€6,475 | -€32,042 | |
| Income taxes | 67/77 | €6,076 | €13,796 | +€7,720 | +127% |
| Profit (loss) for the period | 9904 | €19,491 | -€20,271 | -€39,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,491 | -€20,271 | -€39,762 |
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 18 October 2026 via checked.be.