BevPack Consult: 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.
BevPack Consult
Largest movements
- Cash +€21,759
up €21,759 (+25.1%), from €86,702 to €108,460
mainly Net result for the year (+€112,674) and Deferred charges and accrued income (+€10,000)
- Deferred charges and accrued income -€10,000
down €10,000 (-99.9%), from €10,011 to €12
- Tangible fixed assets -€6,083
down €6,083 (-43.6%), from €13,960 to €7,877
of which Furniture and vehicles: -€5,158
- Receivables within one year +€2,877
up €2,877 (+18.1%), from €15,891 to €18,768
of which Other amounts receivable: +€2,877
- Other debts +€8,840
up €8,840 (+8.5%), from €103,860 to €112,700
- Gross operating margin +€14,070
up €14,070 (+9.9%), from €141,803 to €155,873
- Taxes +€2,282
up €2,282 (+7.6%), from €30,047 to €32,329
- Financial charges +€2,006
up €2,006 (+66.6%), from €3,014 to €5,020
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 | €126,582 | €135,117 | +€8,535 | +6.7% |
| Formation expenses | 20 | €18 | €0 | -€18 | -100.0% |
| Fixed assets | 21/28 | €13,960 | €7,877 | -€6,083 | -43.6% |
| Tangible fixed assets | 22/27 | €13,960 | €7,877 | -€6,083 | -43.6% |
| Plant, machinery and equipment | 23 | €2,618 | €1,693 | -€925 | -35.3% |
| Furniture and vehicles | 24 | €11,342 | €6,184 | -€5,158 | -45.5% |
| Current assets | 29/58 | €112,604 | €127,240 | +€14,636 | +13.0% |
| Amounts receivable within one year | 40/41 | €15,891 | €18,768 | +€2,877 | +18.1% |
| Trade receivables | 40 | €15,791 | €15,791 | = | 0.0% |
| Other amounts receivable | 41 | €101 | €2,978 | +€2,877 | +2854.0% |
| Cash at bank and in hand | 54/58 | €86,702 | €108,460 | +€21,759 | +25.1% |
| Deferred charges and accrued income | 490/1 | €10,011 | €12 | -€10,000 | -99.9% |
| Total equity and liabilities | 10/49 | €126,582 | €135,117 | +€8,535 | +6.7% |
| Equity | 10/15 | €10,065 | €10,039 | -€26 | -0.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65 | €39 | -€26 | -40.2% |
| Amounts payable | 17/49 | €116,517 | €125,078 | +€8,561 | +7.3% |
| Amounts payable within one year | 42/48 | €116,517 | €125,078 | +€8,561 | +7.3% |
| Financial debts | 43 | €299 | €199 | -€100 | -33.4% |
| Credit institutions | 430/8 | €299 | €199 | -€100 | -33.4% |
| Trade debts | 44 | €988 | €496 | -€492 | -49.8% |
| Suppliers | 440/4 | €988 | €496 | -€492 | -49.8% |
| Taxes, remuneration and social security | 45 | €11,371 | €11,683 | +€312 | +2.7% |
| Taxes | 450/3 | €11,371 | €11,683 | +€312 | +2.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €103,860 | €112,700 | +€8,840 | +8.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,221 | €6,101 | +€880 | +16.9% |
| Other operating charges | 640/8 | €789 | €560 | -€229 | -29.0% |
| Gross operating margin | 9900 | €141,803 | €155,873 | +€14,070 | +9.9% |
| Operating profit (loss) | 9901 | €135,793 | €149,212 | +€13,419 | +9.9% |
| Financial income | 75/76B | €377 | €811 | +€435 | +115.4% |
| Recurring financial income | 75 | €377 | €811 | +€435 | +115.4% |
| Financial charges | 65/66B | €3,014 | €5,020 | +€2,006 | +66.6% |
| Recurring financial charges | 65 | €3,014 | €5,020 | +€2,006 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €133,156 | €145,003 | +€11,847 | +8.9% |
| Income taxes | 67/77 | €30,047 | €32,329 | +€2,282 | +7.6% |
| Profit (loss) for the period | 9904 | €103,108 | €112,674 | +€9,566 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,108 | €112,674 | +€9,566 | +9.3% |
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 2 October 2026 via checked.be.