FILL-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.
FILL-PACK
Largest movements
- Receivables within one year -€9,058
down €9,058 (-24.7%), from €36,635 to €27,577
of which Other amounts receivable: -€9,058
- Deferred charges and accrued income +€9,000
new in 2025: €9,000
- Tangible fixed assets -€865
down €865 (-29.7%), from €2,909 to €2,044
- Trade debts -€1,594
no longer reported in 2025 (was €1,594)
- Tax, wage and social debts +€1,152
new in 2025: €1,152
- Other debts -€543
down €543 (-12.4%), from €4,375 to €3,832
- Gross operating margin +€2,829
up €2,829, from -€1,563 to €1,266
- Depreciation -€210
down €210 (-19.6%), from €1,075 to €865
- Financial charges +€182
up €182 (+478%), from €38 to €220
- Other operating charges -€116
down €116 (-49.2%), from €236 to €120
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 | €39,620 | €38,697 | -€923 | -2.3% |
| Fixed assets | 21/28 | €2,909 | €2,044 | -€865 | -29.7% |
| Tangible fixed assets | 22/27 | €2,909 | €2,044 | -€865 | -29.7% |
| Furniture and vehicles | 24 | €2,909 | €2,044 | -€865 | -29.7% |
| Current assets | 29/58 | €36,711 | €36,653 | -€58 | -0.2% |
| Amounts receivable within one year | 40/41 | €36,635 | €27,577 | -€9,058 | -24.7% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €26,635 | €17,577 | -€9,058 | -34.0% |
| Cash at bank and in hand | 54/58 | €76 | €76 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €9,000 | +€9,000 | |
| Total equity and liabilities | 10/49 | €39,620 | €38,697 | -€923 | -2.3% |
| Equity | 10/15 | €33,652 | €33,713 | +€61 | +0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €8,652 | €8,713 | +€61 | +0.7% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €6,152 | €6,213 | +€61 | +1.0% |
| Amounts payable | 17/49 | €5,968 | €4,984 | -€984 | -16.5% |
| Amounts payable within one year | 42/48 | €5,968 | €4,984 | -€984 | -16.5% |
| Trade debts | 44 | €1,594 | - | -€1,594 | |
| Suppliers | 440/4 | €1,594 | - | -€1,594 | |
| Taxes, remuneration and social security | 45 | - | €1,152 | +€1,152 | |
| Taxes | 450/3 | - | €1,152 | +€1,152 | |
| Other amounts payable | 47/48 | €4,375 | €3,832 | -€543 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,075 | €865 | -€210 | -19.6% |
| Other operating charges | 640/8 | €236 | €120 | -€116 | -49.2% |
| Gross operating margin | 9900 | -€1,563 | €1,266 | +€2,829 | |
| Operating profit (loss) | 9901 | -€2,874 | €281 | +€3,155 | |
| Financial charges | 65/66B | €38 | €220 | +€182 | +478% |
| Recurring financial charges | 65 | €38 | €220 | +€182 | +478% |
| Profit (loss) for the period before taxes | 9903 | -€2,912 | €61 | +€2,973 | |
| Profit (loss) for the period | 9904 | -€2,912 | €61 | +€2,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,912 | €61 | +€2,973 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.