PÂTES A MODELER: 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.
PÂTES A MODELER
Largest movements
- Receivables within one year +€11,045
up €11,045 (+431.6%), from €2,559 to €13,604
of which Trade receivables: +€11,007
- Stocks and contracts -€4,987
down €4,987 (-32.2%), from €15,467 to €10,480
- Tangible fixed assets -€3,086
down €3,086 (-7.1%), from €43,205 to €40,119
of which Other tangible fixed assets: -€2,536
- Deferred charges and accrued income +€1,250
new in 2025: €1,250
- Debts after one year -€5,350
down €5,350 (-54.9%), from €9,748 to €4,398
- Trade debts +€4,772
up €4,772 (+300.9%), from €1,586 to €6,358
- Tax, wage and social debts +€4,325
up €4,325 (+45.1%), from €9,584 to €13,909
of which Remuneration and social security: +€2,776
- Other debts +€700
up €700 (+11.0%), from €6,384 to €7,084
- Gross operating margin +€9,939
up €9,939 (+26.5%), from €37,470 to €47,409
- Staff costs +€8,994
up €8,994 (+34.9%), from €25,771 to €34,765
- Taxes +€2,649
up €2,649 (+2303.5%), from €115 to €2,764
- Other operating charges -€1,174
down €1,174 (-33.4%), from €3,510 to €2,336
- Financial charges +€580
up €580 (+25.3%), from €2,296 to €2,876
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 | €63,209 | €67,547 | +€4,338 | +6.9% |
| Fixed assets | 21/28 | €43,455 | €40,369 | -€3,086 | -7.1% |
| Tangible fixed assets | 22/27 | €43,205 | €40,119 | -€3,086 | -7.1% |
| Furniture and vehicles | 24 | €574 | €24 | -€550 | -95.8% |
| Other tangible fixed assets | 26 | €42,631 | €40,095 | -€2,536 | -5.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €19,754 | €27,178 | +€7,424 | +37.6% |
| Stocks and contracts in progress | 3 | €15,467 | €10,480 | -€4,987 | -32.2% |
| Stocks | 30/36 | €15,467 | €10,480 | -€4,987 | -32.2% |
| Amounts receivable within one year | 40/41 | €2,559 | €13,604 | +€11,045 | +431.6% |
| Trade receivables | 40 | €2,349 | €13,356 | +€11,007 | +468.6% |
| Other amounts receivable | 41 | €210 | €248 | +€38 | +18.1% |
| Cash at bank and in hand | 54/58 | €1,728 | €1,844 | +€116 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €63,209 | €67,547 | +€4,338 | +6.9% |
| Equity | 10/15 | €29,615 | €29,997 | +€382 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,015 | €11,397 | +€382 | +3.5% |
| Amounts payable | 17/49 | €33,594 | €37,550 | +€3,956 | +11.8% |
| Amounts payable after more than one year | 17 | €9,748 | €4,398 | -€5,350 | -54.9% |
| Financial debts | 170/4 | €9,748 | €4,398 | -€5,350 | -54.9% |
| Amounts payable within one year | 42/48 | €23,846 | €33,152 | +€9,306 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €5,274 | €5,350 | +€76 | +1.4% |
| Financial debts | 43 | €1,018 | €451 | -€567 | -55.7% |
| Credit institutions | 430/8 | €1,018 | €451 | -€567 | -55.7% |
| Trade debts | 44 | €1,586 | €6,358 | +€4,772 | +300.9% |
| Suppliers | 440/4 | €1,586 | €6,358 | +€4,772 | +300.9% |
| Taxes, remuneration and social security | 45 | €9,584 | €13,909 | +€4,325 | +45.1% |
| Taxes | 450/3 | €2,730 | €4,279 | +€1,549 | +56.7% |
| Remuneration and social security | 454/9 | €6,854 | €9,630 | +€2,776 | +40.5% |
| Other amounts payable | 47/48 | €6,384 | €7,084 | +€700 | +11.0% |
| Remuneration, social security and pensions | 62 | €25,771 | €34,765 | +€8,994 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,223 | €4,286 | +€63 | +1.5% |
| Other operating charges | 640/8 | €3,510 | €2,336 | -€1,174 | -33.4% |
| Gross operating margin | 9900 | €37,470 | €47,409 | +€9,939 | +26.5% |
| Operating profit (loss) | 9901 | €3,966 | €6,022 | +€2,056 | +51.8% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €2,296 | €2,876 | +€580 | +25.3% |
| Recurring financial charges | 65 | €2,296 | €2,876 | +€580 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €1,704 | €3,146 | +€1,442 | +84.6% |
| Income taxes | 67/77 | €115 | €2,764 | +€2,649 | +2303.5% |
| Profit (loss) for the period | 9904 | €1,589 | €382 | -€1,207 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,589 | €382 | -€1,207 | -76.0% |
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 3 October 2026 via checked.be.