Gastropack: 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.
Gastropack
Largest movements
- Stocks and contracts +€164,782
up €164,782 (+67.8%), from €243,055 to €407,837
- Cash -€154,840
down €154,840 (-51.6%), from €300,207 to €145,366
mainly Stocks and contracts (-€164,782) and Receivables within one year (-€89,217)
- Receivables within one year +€89,217
up €89,217 (+50.1%), from €177,981 to €267,198
of which Trade receivables: +€86,403
- Tangible fixed assets +€16,480
up €16,480 (+88.9%), from €18,534 to €35,014
of which Furniture and vehicles: +€17,003
- Reserves +€109,120
up €109,120 (+26.2%), from €416,314 to €525,435
- Debts after one year +€50,750
up €50,750, from €0 to €50,750
- Tax, wage and social debts -€48,477
down €48,477 (-32.9%), from €147,378 to €98,900
- Current portion of long-term debt +€30,886
up €30,886 (+613.7%), from €5,033 to €35,920
- Trade debts -€25,595
down €25,595 (-9.8%), from €261,087 to €235,492
- Gross operating margin -€49,320
down €49,320 (-18.9%), from €260,499 to €211,178
- Taxes -€20,353
down €20,353 (-41.0%), from €49,588 to €29,235
- Financial charges +€6,373
up €6,373 (+58.7%), from €10,855 to €17,229
- Write-downs -€3,737
down €3,737 (-23.9%), from €15,610 to €11,873
- Financial income +€2,912
up €2,912 (+327.9%), from €888 to €3,800
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 | €836,460 | €955,139 | +€118,679 | +14.2% |
| Fixed assets | 21/28 | €23,034 | €40,443 | +€17,409 | +75.6% |
| Intangible fixed assets | 21 | - | €930 | +€930 | |
| Tangible fixed assets | 22/27 | €18,534 | €35,014 | +€16,480 | +88.9% |
| Plant, machinery and equipment | 23 | €1,292 | €770 | -€523 | -40.5% |
| Furniture and vehicles | 24 | €17,242 | €34,244 | +€17,003 | +98.6% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €813,426 | €914,696 | +€101,270 | +12.4% |
| Amounts receivable after more than one year | 29 | €90,292 | €90,292 | = | 0.0% |
| Other amounts receivable | 291 | €90,292 | €90,292 | = | 0.0% |
| Stocks and contracts in progress | 3 | €243,055 | €407,837 | +€164,782 | +67.8% |
| Stocks | 30/36 | €243,055 | €407,837 | +€164,782 | +67.8% |
| Amounts receivable within one year | 40/41 | €177,981 | €267,198 | +€89,217 | +50.1% |
| Trade receivables | 40 | €160,169 | €246,572 | +€86,403 | +53.9% |
| Other amounts receivable | 41 | €17,812 | €20,625 | +€2,813 | +15.8% |
| Cash at bank and in hand | 54/58 | €300,207 | €145,366 | -€154,840 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,891 | €4,002 | +€2,111 | +111.7% |
| Total equity and liabilities | 10/49 | €836,460 | €955,139 | +€118,679 | +14.2% |
| Equity | 10/15 | €421,314 | €530,435 | +€109,120 | +25.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €416,314 | €525,435 | +€109,120 | +26.2% |
| Distributable reserves | 133 | €416,314 | €525,435 | +€109,120 | +26.2% |
| Amounts payable | 17/49 | €415,146 | €424,704 | +€9,559 | +2.3% |
| Amounts payable after more than one year | 17 | €0 | €50,750 | +€50,750 | |
| Financial debts | 170/4 | €0 | €50,750 | +€50,750 | |
| Amounts payable within one year | 42/48 | €413,498 | €370,312 | -€43,186 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €5,033 | €35,920 | +€30,886 | +613.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €261,087 | €235,492 | -€25,595 | -9.8% |
| Suppliers | 440/4 | €261,087 | €235,492 | -€25,595 | -9.8% |
| Taxes, remuneration and social security | 45 | €147,378 | €98,900 | -€48,477 | -32.9% |
| Taxes | 450/3 | €147,378 | €98,900 | -€48,477 | -32.9% |
| Accrued charges and deferred income | 492/3 | €1,648 | €3,642 | +€1,994 | +121.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,495 | €12,425 | -€1,070 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,610 | €11,873 | -€3,737 | -23.9% |
| Other operating charges | 640/8 | €2,244 | €3,403 | +€1,158 | +51.6% |
| Non-recurring operating charges | 66A | - | €31,693 | +€31,693 | |
| Gross operating margin | 9900 | €260,499 | €211,178 | -€49,320 | -18.9% |
| Operating profit (loss) | 9901 | €229,149 | €151,784 | -€77,365 | -33.8% |
| Financial income | 75/76B | €888 | €3,800 | +€2,912 | +327.9% |
| Recurring financial income | 75 | €888 | €3,800 | +€2,912 | +327.9% |
| Financial charges | 65/66B | €10,855 | €17,229 | +€6,373 | +58.7% |
| Recurring financial charges | 65 | €10,855 | €17,229 | +€6,373 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | €219,182 | €138,356 | -€80,826 | -36.9% |
| Income taxes | 67/77 | €49,588 | €29,235 | -€20,353 | -41.0% |
| Profit (loss) for the period | 9904 | €169,594 | €109,120 | -€60,473 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €169,594 | €109,120 | -€60,473 | -35.7% |
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 9 October 2026 via checked.be.