BCB PACKAGING SERVICES: what changed
Two fiscal 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.
BCB PACKAGING SERVICES
Largest movements
- Financial fixed assets +€4.0m
new in 2025: €4.0m
- Cash -€128,505
down €128,505 (-31.0%), from €414,912 to €286,406
mainly Investment in fixed assets (net) (-€4.0m) and Tax, wage and social debts (-€18,753)
- Debts after one year +€3.5m
new in 2025: €3.5m
- Current portion of long-term debt +€371,931
new in 2025: €371,931
- Staff costs +€34,562
up €34,562 (+4.3%), from €810,008 to €844,571
- Financial charges +€19,055
up €19,055 (+3483.2%), from €547 to €19,602
- Taxes -€18,800
down €18,800 (-55.7%), from €33,763 to €14,963
- Gross operating margin -€11,246
down €11,246 (-1.2%), from €916,933 to €905,688
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,751 | €4,393,345 | +€3.9m | +750.2% |
| Fixed assets | 21/28 | - | €4,000,000 | +€4.0m | |
| Financial fixed assets | 28 | - | €4,000,000 | +€4.0m | |
| Current assets | 29/58 | €516,751 | €393,345 | -€123,406 | -23.9% |
| Amounts receivable within one year | 40/41 | €92,574 | €106,939 | +€14,365 | +15.5% |
| Trade receivables | 40 | €86,111 | €95,390 | +€9,279 | +10.8% |
| Other amounts receivable | 41 | €6,462 | €11,549 | +€5,086 | +78.7% |
| Cash at bank and in hand | 54/58 | €414,912 | €286,406 | -€128,505 | -31.0% |
| Deferred charges and accrued income | 490/1 | €9,266 | €0 | -€9,266 | -100.0% |
| Total equity and liabilities | 10/49 | €516,751 | €4,393,345 | +€3.9m | +750.2% |
| Equity | 10/15 | €404,497 | €430,469 | +€25,972 | +6.4% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €397,987 | €423,959 | +€25,972 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €396,127 | €422,099 | +€25,972 | +6.6% |
| Amounts payable | 17/49 | €112,254 | €3,962,876 | +€3.9m | +3430.3% |
| Amounts payable after more than one year | 17 | - | €3,478,069 | +€3.5m | |
| Financial debts | 170/4 | - | €3,478,069 | +€3.5m | |
| Amounts payable within one year | 42/48 | €112,254 | €477,679 | +€365,425 | +325.5% |
| Current portion of amounts payable after more than one year | 42 | - | €371,931 | +€371,931 | |
| Trade debts | 44 | €789 | €4,269 | +€3,481 | +441.4% |
| Suppliers | 440/4 | €789 | €4,269 | +€3,481 | +441.4% |
| Taxes, remuneration and social security | 45 | €111,466 | €92,712 | -€18,753 | -16.8% |
| Taxes | 450/3 | €16,378 | €15,839 | -€540 | -3.3% |
| Remuneration and social security | 454/9 | €95,087 | €76,874 | -€18,213 | -19.2% |
| Other amounts payable | 47/48 | - | €8,767 | +€8,767 | |
| Accrued charges and deferred income | 492/3 | - | €7,128 | +€7,128 | |
| Remuneration, social security and pensions | 62 | €810,008 | €844,571 | +€34,562 | +4.3% |
| Other operating charges | 640/8 | €668 | €688 | +€20 | +2.9% |
| Gross operating margin | 9900 | €916,933 | €905,688 | -€11,246 | -1.2% |
| Operating profit (loss) | 9901 | €106,257 | €60,429 | -€45,828 | -43.1% |
| Financial income | 75/76B | €38 | €107 | +€69 | +179.0% |
| Recurring financial income | 75 | €38 | €107 | +€69 | +179.0% |
| Financial charges | 65/66B | €547 | €19,602 | +€19,055 | +3483.2% |
| Recurring financial charges | 65 | €547 | €19,602 | +€19,055 | +3483.2% |
| Profit (loss) for the period before taxes | 9903 | €105,748 | €40,934 | -€64,814 | -61.3% |
| Income taxes | 67/77 | €33,763 | €14,963 | -€18,800 | -55.7% |
| Profit (loss) for the period | 9904 | €71,986 | €25,972 | -€46,014 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,986 | €25,972 | -€46,014 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.