CONSU-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.
CONSU-PACK
Largest movements
- Receivables within one year -€36,350
down €36,350 (-52.0%), from €69,913 to €33,563
of which Trade receivables: -€34,350
- Tangible fixed assets -€10,639
down €10,639 (-11.3%), from €93,744 to €83,105
- Cash -€7,008
down €7,008 (-12.0%), from €58,160 to €51,152
mainly Net result for the year (-€24,189) and Contributions, distributions and other (-€23,041)
- Stocks and contracts -€4,870
down €4,870 (-37.9%), from €12,850 to €7,980
of which Stocks: -€4,870
- Profit (loss) carried forward -€24,189
down €24,189, from €13,825 to -€10,364
- Reserves -€23,041
down €23,041 (-17.7%), from €130,390 to €107,349
- Other debts +€9,722
up €9,722 (+227%), from €4,283 to €14,005
- Debts after one year -€8,600
down €8,600 (-28.5%), from €30,216 to €21,616
- Trade debts -€7,491
down €7,491 (-35.7%), from €20,962 to €13,471
- Gross operating margin -€27,282
down €27,282, from €18,248 to -€9,034
- Staff costs -€556
down €556 (-100%), from €556 to €0
- Financial charges -€417
down €417 (-19.7%), from €2,112 to €1,696
- Depreciation +€315
up €315 (+2.5%), from €12,567 to €12,882
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,707 | €177,912 | -€58,796 | -24.8% |
| Fixed assets | 21/28 | €93,744 | €83,105 | -€10,639 | -11.3% |
| Tangible fixed assets | 22/27 | €93,744 | €83,105 | -€10,639 | -11.3% |
| Land and buildings | 22 | €93,744 | €83,105 | -€10,639 | -11.3% |
| Current assets | 29/58 | €142,964 | €94,807 | -€48,157 | -33.7% |
| Stocks and contracts in progress | 3 | €12,850 | €7,980 | -€4,870 | -37.9% |
| Stocks | 30/36 | €12,850 | €7,980 | -€4,870 | -37.9% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €69,913 | €33,563 | -€36,350 | -52.0% |
| Trade receivables | 40 | €62,913 | €28,563 | -€34,350 | -54.6% |
| Other amounts receivable | 41 | €7,000 | €5,000 | -€2,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €58,160 | €51,152 | -€7,008 | -12.0% |
| Deferred charges and accrued income | 490/1 | €2,040 | €2,111 | +€71 | +3.5% |
| Total equity and liabilities | 10/49 | €236,707 | €177,912 | -€58,796 | -24.8% |
| Equity | 10/15 | €159,571 | €112,341 | -€47,230 | -29.6% |
| Contributions | 10/11 | €15,356 | €15,356 | = | 0.0% |
| Reserves | 13 | €130,390 | €107,349 | -€23,041 | -17.7% |
| Distributable reserves | 133 | €130,390 | €107,349 | -€23,041 | -17.7% |
| Profit (loss) carried forward | 14 | €13,825 | -€10,364 | -€24,189 | |
| Amounts payable | 17/49 | €77,137 | €65,571 | -€11,566 | -15.0% |
| Amounts payable after more than one year | 17 | €30,216 | €21,616 | -€8,600 | -28.5% |
| Financial debts | 170/4 | €30,216 | €21,616 | -€8,600 | -28.5% |
| Amounts payable within one year | 42/48 | €46,921 | €43,955 | -€2,966 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €8,226 | €8,600 | +€374 | +4.5% |
| Trade debts | 44 | €20,962 | €13,471 | -€7,491 | -35.7% |
| Suppliers | 440/4 | €20,962 | €13,471 | -€7,491 | -35.7% |
| Taxes, remuneration and social security | 45 | €13,450 | €7,879 | -€5,571 | -41.4% |
| Taxes | 450/3 | €13,450 | €7,879 | -€5,571 | -41.4% |
| Other amounts payable | 47/48 | €4,283 | €14,005 | +€9,722 | +227% |
| Remuneration, social security and pensions | 62 | €556 | €0 | -€556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,567 | €12,882 | +€315 | +2.5% |
| Other operating charges | 640/8 | €632 | €585 | -€47 | -7.4% |
| Gross operating margin | 9900 | €18,248 | -€9,034 | -€27,282 | |
| Operating profit (loss) | 9901 | €4,493 | -€22,502 | -€26,995 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +44,100% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +44,100% |
| Financial charges | 65/66B | €2,112 | €1,696 | -€417 | -19.7% |
| Recurring financial charges | 65 | €2,112 | €1,696 | -€417 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €2,381 | -€24,189 | -€26,570 | |
| Profit (loss) for the period | 9904 | €2,381 | -€24,189 | -€26,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,381 | -€24,189 | -€26,570 |
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 13 October 2026 via checked.be.