3PACKS.EU: what changed
3PACKS.EU
Largest movements
- Receivables within one year -€35,681
down €35,681 (-37.6%), from €94,962 to €59,281
of which Trade receivables: -€41,220
- Stocks and contracts +€6,595
up €6,595 (+28.9%), from €22,816 to €29,410
- Profit (loss) carried forward -€14,629
down €14,629 (-24.3%), from €60,161 to €45,532
- Tax, wage and social debts -€13,118
down €13,118 (-74.2%), from €17,682 to €4,564
- Short-term financial debts +€12,705
up €12,705 (+1,002%), from €1,268 to €13,973
- Trade debts -€6,987
down €6,987 (-93.3%), from €7,487 to €500
- Current portion of long-term debt -€6,357
down €6,357 (-87.9%), from €7,231 to €874
- Gross operating margin -€18,724
down €18,724, from €17,567 to -€1,158
- Taxes -€4,992
down €4,992 (-99.8%), from €5,004 to €12
- Financial charges -€760
down €760 (-34.2%), from €2,224 to €1,463
- Depreciation +€647
up €647 (+55.3%), from €1,171 to €1,818
- Other operating charges -€372
down €372 (-67.5%), from €550 to €179
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,126 | €93,865 | -€29,260 | -23.8% |
| Fixed assets | 21/28 | €4,268 | €5,174 | +€906 | +21.2% |
| Tangible fixed assets | 22/27 | €4,268 | €5,174 | +€906 | +21.2% |
| Furniture and vehicles | 24 | €4,268 | €5,174 | +€906 | +21.2% |
| Current assets | 29/58 | €118,858 | €88,691 | -€30,166 | -25.4% |
| Stocks and contracts in progress | 3 | €22,816 | €29,410 | +€6,595 | +28.9% |
| Stocks | 30/36 | €22,816 | €29,410 | +€6,595 | +28.9% |
| Amounts receivable within one year | 40/41 | €94,962 | €59,281 | -€35,681 | -37.6% |
| Trade receivables | 40 | €61,687 | €20,467 | -€41,220 | -66.8% |
| Other amounts receivable | 41 | €33,276 | €38,815 | +€5,539 | +16.6% |
| Deferred charges and accrued income | 490/1 | €1,080 | - | -€1,080 | |
| Total equity and liabilities | 10/49 | €123,126 | €93,865 | -€29,260 | -23.8% |
| Equity | 10/15 | €80,083 | €65,454 | -€14,629 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,322 | €1,322 | = | 0.0% |
| Distributable reserves | 133 | €1,322 | €1,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,161 | €45,532 | -€14,629 | -24.3% |
| Amounts payable | 17/49 | €43,042 | €28,412 | -€14,631 | -34.0% |
| Amounts payable after more than one year | 17 | €874 | - | -€874 | |
| Financial debts | 170/4 | €874 | - | -€874 | |
| Amounts payable within one year | 42/48 | €42,168 | €28,412 | -€13,756 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €7,231 | €874 | -€6,357 | -87.9% |
| Financial debts | 43 | €1,268 | €13,973 | +€12,705 | +1,002% |
| Credit institutions | 430/8 | €1,268 | €13,973 | +€12,705 | +1,002% |
| Trade debts | 44 | €7,487 | €500 | -€6,987 | -93.3% |
| Suppliers | 440/4 | €7,487 | €500 | -€6,987 | -93.3% |
| Taxes, remuneration and social security | 45 | €17,682 | €4,564 | -€13,118 | -74.2% |
| Taxes | 450/3 | €17,682 | €4,564 | -€13,118 | -74.2% |
| Other amounts payable | 47/48 | €8,500 | €8,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €1,818 | +€647 | +55.3% |
| Other operating charges | 640/8 | €550 | €179 | -€372 | -67.5% |
| Gross operating margin | 9900 | €17,567 | -€1,158 | -€18,724 | |
| Operating profit (loss) | 9901 | €15,846 | -€3,154 | -€19,000 | |
| Financial charges | 65/66B | €2,224 | €1,463 | -€760 | -34.2% |
| Recurring financial charges | 65 | €2,224 | €1,463 | -€760 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €13,622 | -€4,617 | -€18,239 | |
| Income taxes | 67/77 | €5,004 | €12 | -€4,992 | -99.8% |
| Profit (loss) for the period | 9904 | €8,618 | -€4,629 | -€13,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,618 | -€4,629 | -€13,247 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.