Pasta & zo: 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 & zo
Largest movements
- Tangible fixed assets -€15,231
down €15,231 (-6.1%), from €251,338 to €236,107
of which Land and buildings: -€8,632
- Receivables within one year -€15,195
down €15,195 (-71.8%), from €21,170 to €5,975
of which Trade receivables: -€16,055
- Debts after one year -€21,384
down €21,384 (-16.3%), from €131,112 to €109,727
- Trade debts -€8,339
down €8,339 (-53.2%), from €15,672 to €7,333
- Advances received -€7,156
no longer reported in 2025 (was €7,156)
- Other debts +€5,295
up €5,295 (+10.2%), from €51,875 to €57,170
- Current portion of long-term debt -€5,178
down €5,178 (-19.5%), from €26,563 to €21,384
- Staff costs +€2,805
up €2,805 (+11.6%), from €24,272 to €27,077
- Gross operating margin +€2,271
up €2,271 (+4.3%), from €52,822 to €55,093
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 | €278,887 | €249,158 | -€29,730 | -10.7% |
| Fixed assets | 21/28 | €251,338 | €236,107 | -€15,231 | -6.1% |
| Tangible fixed assets | 22/27 | €251,338 | €236,107 | -€15,231 | -6.1% |
| Land and buildings | 22 | €244,233 | €235,602 | -€8,632 | -3.5% |
| Plant, machinery and equipment | 23 | €533 | - | -€533 | |
| Furniture and vehicles | 24 | €6,572 | €506 | -€6,066 | -92.3% |
| Current assets | 29/58 | €27,549 | €13,051 | -€14,499 | -52.6% |
| Stocks and contracts in progress | 3 | €1,500 | €2,000 | +€500 | +33.3% |
| Stocks | 30/36 | €1,500 | €2,000 | +€500 | +33.3% |
| Amounts receivable within one year | 40/41 | €21,170 | €5,975 | -€15,195 | -71.8% |
| Trade receivables | 40 | €20,009 | €3,954 | -€16,055 | -80.2% |
| Other amounts receivable | 41 | €1,160 | €2,020 | +€860 | +74.1% |
| Cash at bank and in hand | 54/58 | €4,790 | €3,902 | -€889 | -18.6% |
| Deferred charges and accrued income | 490/1 | €89 | €1,175 | +€1,085 | +1,213% |
| Total equity and liabilities | 10/49 | €278,887 | €249,158 | -€29,730 | -10.7% |
| Equity | 10/15 | €41,304 | €46,071 | +€4,767 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,704 | €27,471 | +€4,767 | +21.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90 | €90 | = | 0.0% |
| Distributable reserves | 133 | €22,614 | €27,381 | +€4,767 | +21.1% |
| Amounts payable | 17/49 | €237,583 | €203,087 | -€34,496 | -14.5% |
| Amounts payable after more than one year | 17 | €131,112 | €109,727 | -€21,384 | -16.3% |
| Financial debts | 170/4 | €131,112 | €109,727 | -€21,384 | -16.3% |
| Amounts payable within one year | 42/48 | €106,472 | €93,360 | -€13,112 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €26,563 | €21,384 | -€5,178 | -19.5% |
| Trade debts | 44 | €15,672 | €7,333 | -€8,339 | -53.2% |
| Suppliers | 440/4 | €15,672 | €7,333 | -€8,339 | -53.2% |
| Advances received on contracts in progress | 46 | €7,156 | - | -€7,156 | |
| Taxes, remuneration and social security | 45 | €5,206 | €7,472 | +€2,266 | +43.5% |
| Taxes | 450/3 | €1,718 | €3,422 | +€1,704 | +99.2% |
| Remuneration and social security | 454/9 | €3,488 | €4,050 | +€562 | +16.1% |
| Other amounts payable | 47/48 | €51,875 | €57,170 | +€5,295 | +10.2% |
| Remuneration, social security and pensions | 62 | €24,272 | €27,077 | +€2,805 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,231 | €15,231 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,590 | €1,497 | -€92 | -5.8% |
| Gross operating margin | 9900 | €52,822 | €55,093 | +€2,271 | +4.3% |
| Operating profit (loss) | 9901 | €11,729 | €11,288 | -€441 | -3.8% |
| Financial income | 75/76B | €24 | €19 | -€5 | -22.3% |
| Recurring financial income | 75 | €24 | €19 | -€5 | -22.3% |
| Financial charges | 65/66B | €5,076 | €4,925 | -€150 | -3.0% |
| Recurring financial charges | 65 | €5,076 | €4,925 | -€150 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €6,678 | €6,381 | -€297 | -4.4% |
| Income taxes | 67/77 | €1,807 | €1,615 | -€193 | -10.7% |
| Profit (loss) for the period | 9904 | €4,871 | €4,767 | -€104 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | €4,767 | -€104 | -2.1% |
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 25 October 2026 via checked.be.