METAL PACKAGING CONSULTANCY: 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.
METAL PACKAGING CONSULTANCY
Largest movements
- Cash +€311,896
up €311,896 (+231%), from €134,956 to €446,852
mainly Current investments (+€249,543) and Net result for the year (+€51,274)
- Current investments -€249,543
down €249,543 (-75.8%), from €329,306 to €79,763
- Tangible fixed assets -€25,920
down €25,920 (-10.7%), from €241,883 to €215,963
of which Land and buildings: -€43,167
- Reserves +€51,274
up €51,274 (+7.9%), from €648,905 to €700,180
of which Distributable reserves: +€53,326
- Debts after one year -€20,427
down €20,427 (-16.1%), from €127,021 to €106,595
- Financial income +€49,350
up €49,350 (+553%), from €8,917 to €58,267
- Gross operating margin -€39,496
down €39,496 (-44.1%), from €89,592 to €50,096
- Depreciation -€8,332
down €8,332 (-24.3%), from €34,252 to €25,920
- Taxes +€3,052
up €3,052 (+17.3%), from €17,634 to €20,686
- Other operating charges +€1,814
up €1,814 (+39.6%), from €4,586 to €6,401
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 | €825,778 | €861,231 | +€35,453 | +4.3% |
| Fixed assets | 21/28 | €256,170 | €230,250 | -€25,920 | -10.1% |
| Tangible fixed assets | 22/27 | €241,883 | €215,963 | -€25,920 | -10.7% |
| Land and buildings | 22 | €241,883 | €198,716 | -€43,167 | -17.8% |
| Plant, machinery and equipment | 23 | - | €2,098 | +€2,098 | |
| Furniture and vehicles | 24 | - | €15,149 | +€15,149 | |
| Financial fixed assets | 28 | €14,287 | €14,287 | = | 0.0% |
| Current assets | 29/58 | €569,608 | €630,982 | +€61,373 | +10.8% |
| Amounts receivable within one year | 40/41 | €105,346 | €104,366 | -€980 | -0.9% |
| Other amounts receivable | 41 | €105,346 | €104,366 | -€980 | -0.9% |
| Current investments | 50/53 | €329,306 | €79,763 | -€249,543 | -75.8% |
| Cash at bank and in hand | 54/58 | €134,956 | €446,852 | +€311,896 | +231% |
| Total equity and liabilities | 10/49 | €825,778 | €861,231 | +€35,453 | +4.3% |
| Equity | 10/15 | €662,103 | €713,377 | +€51,274 | +7.7% |
| Contributions | 10/11 | €13,197 | €13,197 | = | 0.0% |
| Reserves | 13 | €648,905 | €700,180 | +€51,274 | +7.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,818 | €29,767 | -€2,051 | -6.4% |
| Distributable reserves | 133 | €615,228 | €668,554 | +€53,326 | +8.7% |
| Provisions and deferred taxes | 16 | €15,055 | €13,998 | -€1,057 | -7.0% |
| Deferred taxes | 168 | €15,055 | €13,998 | -€1,057 | -7.0% |
| Amounts payable | 17/49 | €148,621 | €133,857 | -€14,765 | -9.9% |
| Amounts payable after more than one year | 17 | €127,021 | €106,595 | -€20,427 | -16.1% |
| Financial debts | 170/4 | €127,021 | €106,595 | -€20,427 | -16.1% |
| Amounts payable within one year | 42/48 | €21,600 | €27,262 | +€5,662 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €20,139 | €20,427 | +€288 | +1.4% |
| Taxes, remuneration and social security | 45 | €1,461 | €6,835 | +€5,374 | +368% |
| Taxes | 450/3 | €1,461 | €6,835 | +€5,374 | +368% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,252 | €25,920 | -€8,332 | -24.3% |
| Other operating charges | 640/8 | €4,586 | €6,401 | +€1,814 | +39.6% |
| Gross operating margin | 9900 | €89,592 | €50,096 | -€39,496 | -44.1% |
| Operating profit (loss) | 9901 | €50,754 | €17,775 | -€32,979 | -65.0% |
| Financial income | 75/76B | €8,917 | €58,267 | +€49,350 | +553% |
| Recurring financial income | 75 | €8,917 | €58,267 | +€49,350 | +553% |
| Financial charges | 65/66B | €3,348 | €5,138 | +€1,790 | +53.5% |
| Recurring financial charges | 65 | €3,348 | €5,138 | +€1,790 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €56,322 | €70,904 | +€14,581 | +25.9% |
| Transfer from deferred taxes | 780 | €1,057 | €1,057 | = | 0.0% |
| Income taxes | 67/77 | €17,634 | €20,686 | +€3,052 | +17.3% |
| Profit (loss) for the period | 9904 | €39,745 | €51,274 | +€11,529 | +29.0% |
| Transfer from tax-exempt reserves | 789 | €2,051 | €2,051 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,797 | €53,326 | +€11,529 | +27.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.