SUD 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.
SUD PASTA
Largest movements
- Receivables within one year -€25,547
down €25,547 (-36.1%), from €70,725 to €45,178
of which Other amounts receivable: -€25,547
- Other debts -€24,747
down €24,747 (-95.3%), from €25,958 to €1,211
- Profit (loss) carried forward -€1,160
down €1,160 (-4.4%), from -€26,363 to -€27,523
- Staff costs +€3,408
no longer reported in 2024 (was -€3,408)
- Gross operating margin -€159
down €159 (-22.0%), from -€726 to -€885
- Other operating charges -€23
no longer reported in 2024 (was €23)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,790 | €45,209 | -€25,581 | -36.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €70,790 | €45,209 | -€25,581 | -36.1% |
| Amounts receivable within one year | 40/41 | €70,725 | €45,178 | -€25,547 | -36.1% |
| Trade receivables | 40 | €44,925 | €44,925 | = | 0.0% |
| Other amounts receivable | 41 | €25,801 | €254 | -€25,547 | -99.0% |
| Cash at bank and in hand | 54/58 | €64 | €30 | -€34 | -52.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €70,790 | €45,209 | -€25,581 | -36.1% |
| Equity | 10/15 | €3,637 | €2,477 | -€1,160 | -31.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,363 | -€27,523 | -€1,160 | -4.4% |
| Amounts payable | 17/49 | €67,152 | €42,731 | -€24,421 | -36.4% |
| Amounts payable within one year | 42/48 | €67,152 | €42,731 | -€24,421 | -36.4% |
| Trade debts | 44 | €36,595 | €36,921 | +€326 | +0.9% |
| Suppliers | 440/4 | €36,595 | €36,921 | +€326 | +0.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,599 | €4,599 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,599 | €4,599 | = | 0.0% |
| Other amounts payable | 47/48 | €25,958 | €1,211 | -€24,747 | -95.3% |
| Remuneration, social security and pensions | 62 | -€3,408 | - | +€3,408 | |
| Other operating charges | 640/8 | €23 | - | -€23 | |
| Gross operating margin | 9900 | -€726 | -€885 | -€159 | -22.0% |
| Operating profit (loss) | 9901 | €2,659 | -€885 | -€3,544 | |
| Financial charges | 65/66B | €274 | €274 | = | 0.0% |
| Recurring financial charges | 65 | €274 | €274 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,384 | -€1,160 | -€3,544 | |
| Profit (loss) for the period | 9904 | €2,384 | -€1,160 | -€3,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,384 | -€1,160 | -€3,544 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.