Abc Pack Solutions: 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.
What changed
Abc Pack Solutions
NACE 22.260, Manufacture of rubber and plastic products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €723,806+€305,552
Equity
€3.4m
2024 · €2.4m+€950,459
Cash
€351,213
2024 · €280,674+€70,539
Balance sheet total
€4.0m
2024 · €3.1m+€934,748
Largest movements
Assets
- Current investments +€775,000
up €775,000 (+50.6%), from €1.5m to €2.3m
- Receivables within one year +€140,227
up €140,227 (+23.8%), from €589,701 to €729,928
of which Trade receivables: +€146,712
- Tangible fixed assets -€79,939
down €79,939 (-16.1%), from €496,876 to €416,937
of which Furniture and vehicles: -€64,740
- Cash +€70,539
up €70,539 (+25.1%), from €280,674 to €351,213
mainly Net result for the year (+€1.0m) and Depreciation (+€74,351)
Equity and liabilities
- Reserves +€950,459
up €950,459 (+39.6%), from €2.4m to €3.3m
of which Distributable reserves: +€951,259
Income statement
- Gross operating margin +€188,875
up €188,875 (+12.9%), from €1.5m to €1.6m
- Write-downs -€70,000
down €70,000, from €35,000 to -€35,000
- Financial charges -€29,793
down €29,793 (-64.0%), from €46,542 to €16,749
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.
Result 2024
€723,806
Gross operating margin
+€188,875
Staff costs
+€16,320
Depreciation
+€5,616
Write-downs
+€70,000
Other operating charges
-€5,551
Financial income
+€2,064
Financial charges
+€29,793
Taxes
-€1,564
Result 2025
€1.0m
raises the resultlowers the result
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.
From operations
+€949,331
Investment
-€769,412
Financing
-€109,380
Cash 2024
€280,674
From operations (derived)
+€949,331
Net result for the year
+€1.0m
Depreciation
+€74,351
Stocks and contracts
-€28,850
Receivables within one year
-€140,227
Smaller working-capital items
-€2,156
Trade debts
+€26,626
Tax, wage and social debts
-€9,772
Investment (derived)
-€769,412
Investment in fixed assets (net)
+€5,588
Current investments
-€775,000
Financing
-€109,380
Debts after one year
-€30,945
Current portion of long-term debt
+€433
Short-term financial debts
+€32
Contributions, distributions and other
-€78,900
Cash 2025
€351,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,062,720 | €3,997,469 | +€934,748 | +30.5% |
| Fixed assets | 21/28 | €496,876 | €416,937 | -€79,939 | -16.1% |
| Tangible fixed assets | 22/27 | €496,876 | €416,937 | -€79,939 | -16.1% |
| Land and buildings | 22 | €305,500 | €285,000 | -€20,500 | -6.7% |
| Plant, machinery and equipment | 23 | €11,768 | €16,802 | +€5,034 | +42.8% |
| Furniture and vehicles | 24 | €170,406 | €105,666 | -€64,740 | -38.0% |
| Other tangible fixed assets | 26 | €9,203 | €9,470 | +€267 | +2.9% |
| Current assets | 29/58 | €2,565,844 | €3,580,531 | +€1.0m | +39.5% |
| Stocks and contracts in progress | 3 | €152,010 | €180,860 | +€28,850 | +19.0% |
| Stocks | 30/36 | €152,010 | €180,860 | +€28,850 | +19.0% |
| Amounts receivable within one year | 40/41 | €589,701 | €729,928 | +€140,227 | +23.8% |
| Trade receivables | 40 | €565,832 | €712,545 | +€146,712 | +25.9% |
| Other amounts receivable | 41 | €23,869 | €17,383 | -€6,486 | -27.2% |
| Current investments | 50/53 | €1,530,946 | €2,305,946 | +€775,000 | +50.6% |
| Cash at bank and in hand | 54/58 | €280,674 | €351,213 | +€70,539 | +25.1% |
| Deferred charges and accrued income | 490/1 | €12,513 | €12,585 | +€72 | +0.6% |
| Total equity and liabilities | 10/49 | €3,062,720 | €3,997,469 | +€934,748 | +30.5% |
| Equity | 10/15 | €2,447,586 | €3,398,044 | +€950,459 | +38.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €248 | €248 | = | 0.0% |
| Reserves | 13 | €2,397,338 | €3,347,796 | +€950,459 | +39.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €26,848 | €26,048 | -€800 | -3.0% |
| Distributable reserves | 133 | €2,370,490 | €3,321,748 | +€951,259 | +40.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €615,134 | €599,424 | -€15,710 | -2.6% |
| Amounts payable after more than one year | 17 | €181,260 | €150,315 | -€30,945 | -17.1% |
| Financial debts | 170/4 | €181,260 | €150,315 | -€30,945 | -17.1% |
| Amounts payable within one year | 42/48 | €433,455 | €448,577 | +€15,122 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €30,512 | €30,945 | +€433 | +1.4% |
| Financial debts | 43 | €7,311 | €7,343 | +€32 | +0.4% |
| Credit institutions | 430/8 | €7,311 | €7,343 | +€32 | +0.4% |
| Trade debts | 44 | €236,358 | €262,985 | +€26,626 | +11.3% |
| Suppliers | 440/4 | €236,358 | €262,985 | +€26,626 | +11.3% |
| Taxes, remuneration and social security | 45 | €157,077 | €147,304 | -€9,772 | -6.2% |
| Taxes | 450/3 | €124,382 | €120,955 | -€3,428 | -2.8% |
| Remuneration and social security | 454/9 | €32,695 | €26,350 | -€6,345 | -19.4% |
| Other amounts payable | 47/48 | €2,197 | €0 | -€2,197 | -100% |
| Accrued charges and deferred income | 492/3 | €419 | €532 | +€113 | +27.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €276,635 | €260,316 | -€16,320 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,966 | €74,351 | -€5,616 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,000 | -€35,000 | -€70,000 | |
| Other operating charges | 640/8 | €8,275 | €13,826 | +€5,551 | +67.1% |
| Gross operating margin | 9900 | €1,460,624 | €1,649,499 | +€188,875 | +12.9% |
| Operating profit (loss) | 9901 | €1,060,747 | €1,336,006 | +€275,259 | +25.9% |
| Financial income | 75/76B | €56,948 | €59,012 | +€2,064 | +3.6% |
| Recurring financial income | 75 | €56,948 | €59,012 | +€2,064 | +3.6% |
| Financial charges | 65/66B | €46,542 | €16,749 | -€29,793 | -64.0% |
| Recurring financial charges | 65 | €46,542 | €16,749 | -€29,793 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €1,071,153 | €1,378,269 | +€307,116 | +28.7% |
| Income taxes | 67/77 | €347,346 | €348,910 | +€1,564 | +0.5% |
| Profit (loss) for the period | 9904 | €723,806 | €1,029,359 | +€305,552 | +42.2% |
| Transfer from tax-exempt reserves | 789 | - | €800 | +€800 | |
| Profit (loss) for the period to be appropriated | 9905 | €723,806 | €1,030,159 | +€306,352 | +42.3% |
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 23 October 2026 via checked.be.