PASTISSIMA: 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.
PASTISSIMA
Largest movements
- Receivables within one year -€1,600
down €1,600 (-32.7%), from €4,900 to €3,300
of which Other amounts receivable: -€1,000
- Financial fixed assets -€390
no longer reported in 2025 (was €390)
- Profit (loss) carried forward -€5,385
down €5,385 (-4.9%), from -€109,422 to -€114,807
- Other debts +€2,573
up €2,573 (+2.8%), from €92,451 to €95,024
- Trade debts +€857
new in 2025: €857
- Tax, wage and social debts -€175
down €175 (-77.8%), from €225 to €50
- Short-term financial debts +€140
up €140 (+4.1%), from €3,436 to €3,577
- Gross operating margin -€9,648
down €9,648, from €5,065 to -€4,583
- Staff costs -€3,842
no longer reported in 2025 (was €3,842)
- Financial income -€113
no longer reported in 2025 (was €113)
- Other operating charges -€53
down €53 (-23.6%), from €225 to €172
- Financial charges +€52
up €52 (+9.0%), from €578 to €630
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,290 | €3,300 | -€1,990 | -37.6% |
| Fixed assets | 21/28 | €390 | - | -€390 | |
| Financial fixed assets | 28 | €390 | - | -€390 | |
| Current assets | 29/58 | €4,900 | €3,300 | -€1,600 | -32.7% |
| Amounts receivable within one year | 40/41 | €4,900 | €3,300 | -€1,600 | -32.7% |
| Trade receivables | 40 | €3,900 | €3,300 | -€600 | -15.4% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €5,290 | €3,300 | -€1,990 | -37.6% |
| Equity | 10/15 | -€90,822 | -€96,207 | -€5,385 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,422 | -€114,807 | -€5,385 | -4.9% |
| Amounts payable | 17/49 | €96,112 | €99,507 | +€3,395 | +3.5% |
| Amounts payable within one year | 42/48 | €96,112 | €99,507 | +€3,395 | +3.5% |
| Financial debts | 43 | €3,436 | €3,577 | +€140 | +4.1% |
| Credit institutions | 430/8 | €3,436 | €3,577 | +€140 | +4.1% |
| Trade debts | 44 | - | €857 | +€857 | |
| Suppliers | 440/4 | - | €857 | +€857 | |
| Taxes, remuneration and social security | 45 | €225 | €50 | -€175 | -77.8% |
| Taxes | 450/3 | €225 | €50 | -€175 | -77.8% |
| Other amounts payable | 47/48 | €92,451 | €95,024 | +€2,573 | +2.8% |
| Non-recurring operating income | 76A | €8,841 | - | -€8,841 | |
| Remuneration, social security and pensions | 62 | €3,842 | - | -€3,842 | |
| Other operating charges | 640/8 | €225 | €172 | -€53 | -23.6% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €5,065 | -€4,583 | -€9,648 | |
| Operating profit (loss) | 9901 | €998 | -€4,755 | -€5,753 | |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Financial charges | 65/66B | €578 | €630 | +€52 | +9.0% |
| Recurring financial charges | 65 | €578 | €630 | +€52 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €532 | -€5,385 | -€5,917 | |
| Profit (loss) for the period | 9904 | €532 | -€5,385 | -€5,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €532 | -€5,385 | -€5,917 |
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.