SRL LD PASTA: 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.
SRL LD PASTA
Largest movements
- Tangible fixed assets +€8,614
up €8,614 (+44.2%), from €19,466 to €28,079
of which Furniture and vehicles: +€11,312
- Cash +€939
up €939 (+20.8%), from €4,504 to €5,443
mainly Net result for the year (+€22,582) and Depreciation (+€11,931)
- Stocks and contracts -€460
down €460 (-34.2%), from €1,346 to €885
- Profit (loss) carried forward +€7,582
up €7,582 (+367%), from €2,065 to €9,647
- Other debts +€6,737
up €6,737 (+309%), from €2,181 to €8,918
- Debts after one year -€2,979
down €2,979 (-30.7%), from €9,711 to €6,732
- Tax, wage and social debts -€1,505
down €1,505 (-40.1%), from €3,755 to €2,250
- Trade debts -€575
down €575 (-35.5%), from €1,618 to €1,043
- Gross operating margin +€38,294
up €38,294 (+328%), from €11,686 to €49,979
- Taxes +€6,793
up €6,793 (+492,223%), from €1 to €6,794
- Depreciation +€4,297
up €4,297 (+56.3%), from €7,634 to €11,931
- Staff costs +€3,858
up €3,858 (+196%), from €1,965 to €5,823
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 | €32,155 | €41,587 | +€9,432 | +29.3% |
| Fixed assets | 21/28 | €19,781 | €28,395 | +€8,614 | +43.5% |
| Tangible fixed assets | 22/27 | €19,466 | €28,079 | +€8,614 | +44.2% |
| Plant, machinery and equipment | 23 | €4,528 | €1,829 | -€2,699 | -59.6% |
| Furniture and vehicles | 24 | €14,938 | €26,250 | +€11,312 | +75.7% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €12,374 | €13,193 | +€818 | +6.6% |
| Stocks and contracts in progress | 3 | €1,346 | €885 | -€460 | -34.2% |
| Stocks | 30/36 | €1,346 | €885 | -€460 | -34.2% |
| Amounts receivable within one year | 40/41 | €5,590 | €5,934 | +€344 | +6.2% |
| Trade receivables | 40 | €517 | - | -€517 | |
| Other amounts receivable | 41 | €5,073 | €5,934 | +€860 | +17.0% |
| Cash at bank and in hand | 54/58 | €4,504 | €5,443 | +€939 | +20.8% |
| Deferred charges and accrued income | 490/1 | €935 | €930 | -€4 | -0.4% |
| Total equity and liabilities | 10/49 | €32,155 | €41,587 | +€9,432 | +29.3% |
| Equity | 10/15 | €12,065 | €19,647 | +€7,582 | +62.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,065 | €9,647 | +€7,582 | +367% |
| Amounts payable | 17/49 | €20,090 | €21,940 | +€1,850 | +9.2% |
| Amounts payable after more than one year | 17 | €9,711 | €6,732 | -€2,979 | -30.7% |
| Financial debts | 170/4 | €9,711 | €6,732 | -€2,979 | -30.7% |
| Amounts payable within one year | 42/48 | €10,379 | €15,208 | +€4,829 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €2,826 | €2,979 | +€153 | +5.4% |
| Trade debts | 44 | €1,618 | €1,043 | -€575 | -35.5% |
| Suppliers | 440/4 | €1,618 | €1,043 | -€575 | -35.5% |
| Advances received on contracts in progress | 46 | - | €19 | +€19 | |
| Taxes, remuneration and social security | 45 | €3,755 | €2,250 | -€1,505 | -40.1% |
| Taxes | 450/3 | €3,755 | €2,250 | -€1,505 | -40.1% |
| Other amounts payable | 47/48 | €2,181 | €8,918 | +€6,737 | +309% |
| Remuneration, social security and pensions | 62 | €1,965 | €5,823 | +€3,858 | +196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,634 | €11,931 | +€4,297 | +56.3% |
| Other operating charges | 640/8 | €1,031 | €962 | -€69 | -6.7% |
| Gross operating margin | 9900 | €11,686 | €49,979 | +€38,294 | +328% |
| Operating profit (loss) | 9901 | €1,055 | €31,262 | +€30,207 | +2,863% |
| Financial income | 75/76B | €409 | €137 | -€272 | -66.6% |
| Recurring financial income | 75 | €409 | €137 | -€272 | -66.6% |
| Financial charges | 65/66B | €1,944 | €2,023 | +€79 | +4.1% |
| Recurring financial charges | 65 | €1,944 | €2,023 | +€79 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€480 | €29,376 | +€29,856 | |
| Income taxes | 67/77 | €1 | €6,794 | +€6,793 | +492,223% |
| Profit (loss) for the period | 9904 | -€481 | €22,582 | +€23,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€481 | €22,582 | +€23,063 |
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 21 October 2026 via checked.be.