3Pack Productions: 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.
3Pack Productions
Largest movements
- Receivables within one year +€24,155
up €24,155 (+457%), from €5,286 to €29,441
of which Trade receivables: +€25,604
- Tangible fixed assets +€11,101
up €11,101 (+206%), from €5,383 to €16,484
of which Plant, machinery and equipment: +€12,286
- Cash -€5,676
down €5,676 (-22.7%), from €24,967 to €19,291
mainly Receivables within one year (-€24,155) and Investment in fixed assets (net) (-€13,544)
- Deferred charges and accrued income +€2,533
up €2,533 (+166%), from €1,524 to €4,056
- Profit (loss) carried forward +€31,370
up €31,370 (+76.8%), from -€40,853 to -€9,483
- Tax, wage and social debts +€3,805
up €3,805 (+72.0%), from €5,283 to €9,088
of which Taxes: +€2,100
- Trade debts -€2,633
down €2,633 (-88.4%), from €2,978 to €345
- Gross operating margin +€26,334
up €26,334 (+274%), from €9,602 to €35,936
- Financial income -€2,152
no longer reported in 2025 (was €2,152)
of which Financial income: -€2,152
- Other operating charges -€1,059
down €1,059 (-58.7%), from €1,805 to €746
- Taxes +€764
up €764, from -€357 to €406
- Depreciation -€484
down €484 (-16.5%), from €2,927 to €2,443
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 | €37,159 | €69,272 | +€32,112 | +86.4% |
| Fixed assets | 21/28 | €5,383 | €16,484 | +€11,101 | +206% |
| Tangible fixed assets | 22/27 | €5,383 | €16,484 | +€11,101 | +206% |
| Land and buildings | 22 | €496 | €387 | -€110 | -22.1% |
| Plant, machinery and equipment | 23 | €2,915 | €15,200 | +€12,286 | +422% |
| Furniture and vehicles | 24 | €419 | - | -€419 | |
| Leasing and similar rights | 25 | €1,553 | €897 | -€656 | -42.3% |
| Current assets | 29/58 | €31,777 | €52,788 | +€21,011 | +66.1% |
| Amounts receivable within one year | 40/41 | €5,286 | €29,441 | +€24,155 | +457% |
| Trade receivables | 40 | €3,480 | €29,084 | +€25,604 | +736% |
| Other amounts receivable | 41 | €1,806 | €357 | -€1,449 | -80.2% |
| Cash at bank and in hand | 54/58 | €24,967 | €19,291 | -€5,676 | -22.7% |
| Deferred charges and accrued income | 490/1 | €1,524 | €4,056 | +€2,533 | +166% |
| Total equity and liabilities | 10/49 | €37,159 | €69,272 | +€32,112 | +86.4% |
| Equity | 10/15 | -€3,106 | €28,264 | +€31,370 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,347 | €25,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €25,347 | €23,487 | -€1,860 | -7.3% |
| Profit (loss) carried forward | 14 | -€40,853 | -€9,483 | +€31,370 | +76.8% |
| Amounts payable | 17/49 | €40,266 | €41,008 | +€742 | +1.8% |
| Amounts payable within one year | 42/48 | €40,266 | €41,008 | +€742 | +1.8% |
| Trade debts | 44 | €2,978 | €345 | -€2,633 | -88.4% |
| Suppliers | 440/4 | €2,978 | €345 | -€2,633 | -88.4% |
| Taxes, remuneration and social security | 45 | €5,283 | €9,088 | +€3,805 | +72.0% |
| Taxes | 450/3 | €5,270 | €7,370 | +€2,100 | +39.8% |
| Remuneration and social security | 454/9 | €13 | €1,718 | +€1,705 | +13,404% |
| Other amounts payable | 47/48 | €32,004 | €31,574 | -€430 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,927 | €2,443 | -€484 | -16.5% |
| Other operating charges | 640/8 | €1,805 | €746 | -€1,059 | -58.7% |
| Gross operating margin | 9900 | €9,602 | €35,936 | +€26,334 | +274% |
| Operating profit (loss) | 9901 | €4,869 | €32,747 | +€27,878 | +573% |
| Financial income | 75/76B | €2,152 | - | -€2,152 | |
| Recurring financial income | 75 | €2,152 | - | -€2,152 | |
| Non-recurring financial income | 76B | €2,152 | - | -€2,152 | |
| Financial charges | 65/66B | €549 | €970 | +€421 | +76.6% |
| Recurring financial charges | 65 | €549 | €970 | +€421 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €6,472 | €31,777 | +€25,305 | +391% |
| Income taxes | 67/77 | -€357 | €406 | +€764 | |
| Profit (loss) for the period | 9904 | €6,829 | €31,370 | +€24,541 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €6,829 | €31,370 | +€24,541 | +359% |
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 28 October 2026 via checked.be.