BASTIN - PACK: 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
BASTIN - PACK
NACE 22.220, Manufacture of rubber and plastic products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€222,318
2024 · €257,285-€34,967
Equity
€2.7m
2024 · €2.4m+€222,318
Cash
€609,286
2024 · €622,433-€13,147
Balance sheet total
€3.7m
2024 · €4.0m-€332,446
Largest movements
Assets
- Receivables within one year -€245,456
down €245,456 (-14.3%), from €1.7m to €1.5m
of which Trade receivables: -€238,628
- Tangible fixed assets -€56,880
down €56,880 (-38.4%), from €147,961 to €91,081
of which Furniture and vehicles: -€52,951
Equity and liabilities
- Trade debts -€436,462
down €436,462 (-60.4%), from €722,374 to €285,912
- Reserves +€222,318
up €222,318 (+15.0%), from €1.5m to €1.7m
of which Distributable reserves: +€222,318
- Debts after one year -€100,000
down €100,000 (-14.8%), from €675,000 to €575,000
Income statement
- Turnover -€511,210
down €511,210 (-4.1%), from €12.4m to €11.9m
- Goods and materials -€472,120
down €472,120 (-4.2%), from €11.3m to €10.8m
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
€257,285
Turnover
-€511,210
Other operating income
+€5,004
Goods and materials
+€472,120
Services and other goods
+€3,332
Staff costs
+€533
Depreciation
+€1,734
Write-downs
-€20,369
Other operating charges
+€6,346
Financial income
+€460
Financial charges
-€2,809
Taxes
+€9,892
Result 2025
€222,318
Cash bridge derived
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
+€83,146
Investment
+€3,707
Financing
-€100,000
Cash 2024
€622,433
From operations (derived)
+€83,146
Net result for the year
+€222,318
Depreciation
+€63,173
Receivables within one year
+€245,456
Deferred charges and accrued income
+€6,963
Trade debts
-€436,462
Tax, wage and social debts
-€14,300
Other debts
-€3,245
Accrued charges and deferred income
-€757
Investment (derived)
+€3,707
Investment in fixed assets (net)
+€3,707
Financing
-€100,000
Debts after one year
-€100,000
Cash 2025
€609,286
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,009,478 | €3,677,032 | -€332,446 | -8.3% |
| Fixed assets | 21/28 | €1,642,780 | €1,575,900 | -€66,880 | -4.1% |
| Tangible fixed assets | 22/27 | €147,961 | €91,081 | -€56,880 | -38.4% |
| Furniture and vehicles | 24 | €138,275 | €85,324 | -€52,951 | -38.3% |
| Other tangible fixed assets | 26 | €9,686 | €5,757 | -€3,929 | -40.6% |
| Financial fixed assets | 28 | €1,494,819 | €1,484,819 | -€10,000 | -0.7% |
| Affiliated companies | 280/1 | €1,494,819 | €1,484,819 | -€10,000 | -0.7% |
| Participating interests | 280 | €1,494,819 | €1,484,819 | -€10,000 | -0.7% |
| Current assets | 29/58 | €2,366,698 | €2,101,132 | -€265,566 | -11.2% |
| Amounts receivable within one year | 40/41 | €1,715,040 | €1,469,584 | -€245,456 | -14.3% |
| Trade receivables | 40 | €1,699,139 | €1,460,511 | -€238,628 | -14.0% |
| Other amounts receivable | 41 | €15,901 | €9,073 | -€6,828 | -42.9% |
| Cash at bank and in hand | 54/58 | €622,433 | €609,286 | -€13,147 | -2.1% |
| Deferred charges and accrued income | 490/1 | €29,225 | €22,262 | -€6,963 | -23.8% |
| Total equity and liabilities | 10/49 | €4,009,478 | €3,677,032 | -€332,446 | -8.3% |
| Equity | 10/15 | €2,444,535 | €2,666,853 | +€222,318 | +9.1% |
| Contributions | 10/11 | €966,328 | €966,328 | = | 0.0% |
| Capital | 10 | €966,328 | €966,328 | = | 0.0% |
| Issued capital | 100 | €966,328 | €966,328 | = | 0.0% |
| Reserves | 13 | €1,478,207 | €1,700,525 | +€222,318 | +15.0% |
| Non-distributable reserves | 130/1 | €96,633 | €96,633 | = | 0.0% |
| Legal reserve | 130 | €96,633 | €96,633 | = | 0.0% |
| Distributable reserves | 133 | €1,381,574 | €1,603,892 | +€222,318 | +16.1% |
| Amounts payable | 17/49 | €1,564,943 | €1,010,179 | -€554,764 | -35.4% |
| Amounts payable after more than one year | 17 | €675,000 | €575,000 | -€100,000 | -14.8% |
| Other amounts payable | 178/9 | €675,000 | €575,000 | -€100,000 | -14.8% |
| Amounts payable within one year | 42/48 | €862,416 | €408,409 | -€454,007 | -52.6% |
| Trade debts | 44 | €722,374 | €285,912 | -€436,462 | -60.4% |
| Suppliers | 440/4 | €722,374 | €285,912 | -€436,462 | -60.4% |
| Taxes, remuneration and social security | 45 | €135,169 | €120,869 | -€14,300 | -10.6% |
| Taxes | 450/3 | €81,317 | €72,440 | -€8,877 | -10.9% |
| Remuneration and social security | 454/9 | €53,852 | €48,429 | -€5,423 | -10.1% |
| Other amounts payable | 47/48 | €4,873 | €1,628 | -€3,245 | -66.6% |
| Accrued charges and deferred income | 492/3 | €27,527 | €26,770 | -€757 | -2.8% |
| Operating income | 70/76A | €12,462,423 | €11,956,217 | -€506,206 | -4.1% |
| Turnover | 70 | €12,424,423 | €11,913,213 | -€511,210 | -4.1% |
| Other operating income | 74 | €38,000 | €43,004 | +€5,004 | +13.2% |
| Operating charges | 60/66A | €12,175,864 | €11,712,168 | -€463,696 | -3.8% |
| Goods for resale, raw materials and consumables | 60 | €11,314,874 | €10,842,754 | -€472,120 | -4.2% |
| Purchases | 600/8 | €11,314,874 | €10,842,754 | -€472,120 | -4.2% |
| Services and other goods | 61 | €368,756 | €365,424 | -€3,332 | -0.9% |
| Remuneration, social security and pensions | 62 | €422,393 | €421,860 | -€533 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,907 | €63,173 | -€1,734 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,470 | €13,899 | +€20,369 | |
| Other operating charges | 640/8 | €11,404 | €5,058 | -€6,346 | -55.6% |
| Operating profit (loss) | 9901 | €286,559 | €244,049 | -€42,510 | -14.8% |
| Financial income | 75/76B | €75,154 | €75,614 | +€460 | +0.6% |
| Recurring financial income | 75 | €75,154 | €75,614 | +€460 | +0.6% |
| Income from financial fixed assets | 750 | €74,872 | €74,872 | = | 0.0% |
| Other financial income | 752/9 | €282 | €742 | +€460 | +163.1% |
| Financial charges | 65/66B | €34,210 | €37,019 | +€2,809 | +8.2% |
| Recurring financial charges | 65 | €34,210 | €37,019 | +€2,809 | +8.2% |
| Debt charges | 650 | €27,041 | €26,895 | -€146 | -0.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €5,461 | +€5,461 | |
| Other financial charges | 652/9 | €7,169 | €4,663 | -€2,506 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €327,503 | €282,644 | -€44,859 | -13.7% |
| Income taxes | 67/77 | €70,218 | €60,326 | -€9,892 | -14.1% |
| Taxes | 670/3 | €70,218 | €60,326 | -€9,892 | -14.1% |
| Profit (loss) for the period | 9904 | €257,285 | €222,318 | -€34,967 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €257,285 | €222,318 | -€34,967 | -13.6% |
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 10 October 2026 via checked.be.