EU PAK TRADE: 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.
EU PAK TRADE
Largest movements
- Stocks and contracts +€8,236
up €8,236 (+10.9%), from €75,678 to €83,914
- Cash -€4,429
down €4,429 (-58.1%), from €7,624 to €3,195
mainly Trade debts (-€37,814) and Tax, wage and social debts (-€26,768)
- Tangible fixed assets -€3,742
down €3,742 (-43.7%), from €8,560 to €4,818
- Profit (loss) carried forward +€51,594
up €51,594 (+37.2%), from -€138,535 to -€86,941
- Trade debts -€37,814
down €37,814 (-23.3%), from €162,470 to €124,656
- Tax, wage and social debts -€26,768
down €26,768 (-78.6%), from €34,039 to €7,271
of which Remuneration and social security: -€27,600
- Other debts +€13,053
up €13,053 (+48.7%), from €26,795 to €39,848
- Turnover -€51,506
down €51,506 (-9.4%), from €545,556 to €494,050
- Gross operating margin +€25,216
up €25,216 (+34.1%), from €73,937 to €99,153
- Purchases and services -€24,694
down €24,694 (-5.2%), from €471,947 to €447,253
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 | €91,862 | €91,927 | +€65 | +0.1% |
| Fixed assets | 21/28 | €8,560 | €4,818 | -€3,742 | -43.7% |
| Tangible fixed assets | 22/27 | €8,560 | €4,818 | -€3,742 | -43.7% |
| Furniture and vehicles | 24 | €8,560 | €4,818 | -€3,742 | -43.7% |
| Current assets | 29/58 | €83,302 | €87,109 | +€3,807 | +4.6% |
| Stocks and contracts in progress | 3 | €75,678 | €83,914 | +€8,236 | +10.9% |
| Stocks | 30/36 | €75,678 | €83,914 | +€8,236 | +10.9% |
| Cash at bank and in hand | 54/58 | €7,624 | €3,195 | -€4,429 | -58.1% |
| Total equity and liabilities | 10/49 | €91,862 | €91,927 | +€65 | +0.1% |
| Equity | 10/15 | -€131,442 | -€79,848 | +€51,594 | +39.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €893 | €893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €893 | €893 | = | 0.0% |
| Reserves not available under the articles | 1311 | €893 | €893 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,535 | -€86,941 | +€51,594 | +37.2% |
| Amounts payable | 17/49 | €223,304 | €171,775 | -€51,529 | -23.1% |
| Amounts payable within one year | 42/48 | €223,304 | €171,775 | -€51,529 | -23.1% |
| Trade debts | 44 | €162,470 | €124,656 | -€37,814 | -23.3% |
| Suppliers | 440/4 | €162,470 | €124,656 | -€37,814 | -23.3% |
| Taxes, remuneration and social security | 45 | €34,039 | €7,271 | -€26,768 | -78.6% |
| Taxes | 450/3 | €2,433 | €3,265 | +€832 | +34.2% |
| Remuneration and social security | 454/9 | €31,606 | €4,006 | -€27,600 | -87.3% |
| Other amounts payable | 47/48 | €26,795 | €39,848 | +€13,053 | +48.7% |
| Turnover | 70 | €545,556 | €494,050 | -€51,506 | -9.4% |
| Non-recurring operating income | 76A | €328 | - | -€328 | |
| Goods, raw materials, services and sundry goods | 60/61 | €471,947 | €447,253 | -€24,694 | -5.2% |
| Remuneration, social security and pensions | 62 | €36,802 | €39,614 | +€2,812 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,140 | €482 | -€2,658 | -84.6% |
| Other operating charges | 640/8 | €2,217 | €1,639 | -€578 | -26.1% |
| Gross operating margin | 9900 | €73,937 | €99,153 | +€25,216 | +34.1% |
| Operating profit (loss) | 9901 | €31,778 | €57,418 | +€25,640 | +80.7% |
| Financial charges | 65/66B | €5,017 | €5,824 | +€807 | +16.1% |
| Recurring financial charges | 65 | €5,017 | €5,824 | +€807 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €26,761 | €51,594 | +€24,833 | +92.8% |
| Profit (loss) for the period | 9904 | €26,761 | €51,594 | +€24,833 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,761 | €51,594 | +€24,833 | +92.8% |
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 18 October 2026 via checked.be.