PASTRY SOLUTIONS: 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.
PASTRY SOLUTIONS
Largest movements
- Cash +€1,817
up €1,817 (+536%), from €339 to €2,155
mainly Other debts (+€14,286) and Depreciation (+€1,331)
- Receivables within one year +€1,797
up €1,797 (+14.2%), from €12,669 to €14,466
of which Trade receivables: +€4,125
- Tangible fixed assets -€1,392
down €1,392 (-19.8%), from €7,024 to €5,633
of which Plant, machinery and equipment: -€1,331
- Deferred charges and accrued income -€727
down €727 (-62.8%), from €1,157 to €430
- Other debts +€14,286
up €14,286 (+8.1%), from €175,655 to €189,942
- Profit (loss) carried forward -€7,879
down €7,879 (-3.7%), from -€213,342 to -€221,221
- Trade debts -€3,948
down €3,948 (-67.2%), from €5,876 to €1,928
- Accrued charges and deferred income -€2,100
down €2,100 (-100%), from €2,100 to €0
- Tax, wage and social debts +€1,136
up €1,136 (+126%), from €900 to €2,036
- Gross operating margin +€4,468
up €4,468 (+77.4%), from -€5,769 to -€1,301
- Other operating charges -€2,323
down €2,323 (-86.5%), from €2,685 to €362
- Financial charges +€903
up €903 (+22.7%), from €3,983 to €4,885
- Staff costs -€249
down €249 (-100%), from €249 to €0
- Depreciation -€71
down €71 (-5.0%), from €1,402 to €1,331
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 | €21,189 | €22,684 | +€1,495 | +7.1% |
| Fixed assets | 21/28 | €7,024 | €5,633 | -€1,392 | -19.8% |
| Tangible fixed assets | 22/27 | €7,024 | €5,633 | -€1,392 | -19.8% |
| Plant, machinery and equipment | 23 | €6,964 | €5,633 | -€1,331 | -19.1% |
| Furniture and vehicles | 24 | €61 | €0 | -€61 | -100% |
| Current assets | 29/58 | €14,165 | €17,052 | +€2,887 | +20.4% |
| Amounts receivable within one year | 40/41 | €12,669 | €14,466 | +€1,797 | +14.2% |
| Trade receivables | 40 | €10,341 | €14,466 | +€4,125 | +39.9% |
| Other amounts receivable | 41 | €2,328 | €0 | -€2,328 | -100% |
| Cash at bank and in hand | 54/58 | €339 | €2,155 | +€1,817 | +536% |
| Deferred charges and accrued income | 490/1 | €1,157 | €430 | -€727 | -62.8% |
| Total equity and liabilities | 10/49 | €21,189 | €22,684 | +€1,495 | +7.1% |
| Equity | 10/15 | -€163,342 | -€171,221 | -€7,879 | -4.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,342 | -€221,221 | -€7,879 | -3.7% |
| Amounts payable | 17/49 | €184,532 | €193,906 | +€9,374 | +5.1% |
| Amounts payable within one year | 42/48 | €182,432 | €193,906 | +€11,474 | +6.3% |
| Trade debts | 44 | €5,876 | €1,928 | -€3,948 | -67.2% |
| Suppliers | 440/4 | €5,876 | €1,928 | -€3,948 | -67.2% |
| Taxes, remuneration and social security | 45 | €900 | €2,036 | +€1,136 | +126% |
| Taxes | 450/3 | €900 | €2,036 | +€1,136 | +126% |
| Other amounts payable | 47/48 | €175,655 | €189,942 | +€14,286 | +8.1% |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100% |
| Non-recurring operating income | 76A | - | €4,064 | +€4,064 | |
| Remuneration, social security and pensions | 62 | €249 | €0 | -€249 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €1,331 | -€71 | -5.0% |
| Other operating charges | 640/8 | €2,685 | €362 | -€2,323 | -86.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,769 | -€1,301 | +€4,468 | +77.4% |
| Operating profit (loss) | 9901 | -€10,104 | -€2,994 | +€7,110 | +70.4% |
| Financial charges | 65/66B | €3,983 | €4,885 | +€903 | +22.7% |
| Recurring financial charges | 65 | €3,983 | €4,885 | +€903 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,086 | -€7,879 | +€6,207 | +44.1% |
| Profit (loss) for the period | 9904 | -€14,086 | -€7,879 | +€6,207 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,086 | -€7,879 | +€6,207 | +44.1% |
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 24 October 2026 via checked.be.